Warning to all
online NZ shoppers who wish to purchase from
overseas shops - f
rom 1 July 2010, the New Zealand Customs Service will apply an Import Transaction Fee ( ITF ) of $24.75 incl. GST (i.e. $22.00 + GST) to a range of import consignments which were previously exempt from the fee.
The ITF will be charged on:
- private import consignments on which Duty and GST of more than the $50 de minimis is payable
- unaccompanied passengers’ baggage and personal effects where these exceed $400 in value
- “voluntary” import entries for consignments valued at below the de minimis
- Temporary Import Entries
No revenue collection will be made by NZ Customs if the total amount owing on the goods imported is less than $50. This revenue waiver does not apply to alcohol or tobacco products.
A MAF
Biosecurity System Entry Levy (
BSEL ) of $12.50 incl. GST (i.e. $11.11 +GST) will also be charged whenever an ITF is applied.
Use the guidelines above and the table below to illustrate when and where you will be liable for ITF and BSEL fees. You need to factor these costs into your buying decisions when shopping from stores overseas.
| ITF & BSEL Examples |
Toys & Models |
Jewellery |
Clothing |
| Customs Value |
$380 |
$300 |
$250 |
Duty
(% Rate) |
$0
(0%) |
$15
(5%) |
$25
(10%) |
| Freight |
$19 |
$20 |
$20 |
| Value incl.GST |
$399 |
$335 |
$295 |
| |
|
|
|
| Duty Payable |
$00.00 |
$15.00 |
$25.00 |
| GST Payable |
$49.88 |
$41.88 |
$36.88 |
| Total Duty & GST Payable |
$49.88 |
$56.88 |
$61.88 |
| |
|
|
|
| Total Duty & GST Payable |
$49.88 |
$56.88 |
$61.88 |
| ITF |
Not Applicable |
$24.75 |
$24.75 |
| BSEL |
Not Applicable |
$12.50 |
$12.50 |
| Total Payable |
Nil |
$94.13 |
$99.13 |
Refer to the NZ Customs
table of Duty Rates for the % duty applying to different popular import products --- eg. "Apparel": Men's = 10%; Women's = 10%; Babies' = 0%
Article
Online Shopping Overseas compiled by the Kiwi Families team