Steel, William; Daglish, Toby; Marriott, Lisa; Gemmell, … - Victoria Business School, Victoria University of Wellington - 2013
Imports into New Zealand are tax-free if the duty and GST payable is less than $60. This has resulted in an effective value threshold of between $226 and $399, significantly higher than many of our trading partners. We examine other nations’ thresholds and border practices with a view to...
