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Sales Taxes &
Tariffs |
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| Sales
Taxes Other than G.S.T |
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| In general New
Zealand does not have sales taxes
other than the Goods and Services Tax (GST) of 12.5%. However
certain items do still attract sales tax and/or a Tariff if imported. |
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These are principally
in the following areas; |
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- Petrol, Diesel and fuels taxes
- Cigarette, Tobacco and Alcoholic
beverages Taxes
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| If you are considering
these or any products aligned to these categories you should
talk to your Accountant to see whether any Sales Tax applies.
Also note that these products types also have special sales requirements. |
| Border
Taxes or Tariffs |
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| It should be noted
that a small range of products still attract a small level of
tariff at the border from non Australasian countries. However
these are not taxes and are continuing to reduce in line with
WTO/Gatt Agreements. See
our importing pages for more details |
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The main product
types covered by tariff are; |
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- Cosmetics
- Clothing & Textiles
- Footwear
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| Tariff rates vary
from 3% on Cosmetics up to a maximum of 12% on Clothing and Footwear |
Note: There are no Tariffs applied for imports
made in Australia, Singapore, Thailand, Chile, Brunei and there
are some special arrangements in existence for some pacific islands
under Free Trade Agreements and the countries covered by Free
Trade Agreements or Closer Economic Partnerships are being extended
to cover China, India, Gulf States, Mexico, Korea, Malaysia and
ASEAN countries in the near future
Rules of origin do apply to these Trade Agreements may vary from
country to country |
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