diforsyth
26th May 2008, 08:46 AM
The rule change that came into force in February appeared to indicate, that if you hold a 12 month Work Permit or Permanent Residency when your goods arrived, you would be exempt from paying GST on the New Zealand dollar declared market value of your goods. That is how most Customs Officers interpreted the change anyway.
It appears to be a little more complicated than that and it is your status when you first arrived in New Zealand that is important and not your status when your container arrives.
Therefore, the rule as it should be interpreted and implemented is, that if your container arrives in New Zealand and you do not have a Residence Permit, the GST is payable. The only exception to this are people who arrived in New Zealand on a Work Visa, i.e. you had a job offer here and travelled to New Zealand on a Work Visa (or you have an Open Work Visa issued on the basis of a relationship to a New Zealander or Resident Permit Holder). If the Work Permit (issued to the holder of the Work Visa on arrival in New Zealand) is for 12 months or more, no GST is payable.
Therefore, if you arrived Visa free or on a Visitor Visa, were issued a Visitor Permit on arrival at the airport and have subsequently found work and been issued a Work Permit and your container then arrives you are strictly speaking liable to pay the GST.
It appears to be a little more complicated than that and it is your status when you first arrived in New Zealand that is important and not your status when your container arrives.
Therefore, the rule as it should be interpreted and implemented is, that if your container arrives in New Zealand and you do not have a Residence Permit, the GST is payable. The only exception to this are people who arrived in New Zealand on a Work Visa, i.e. you had a job offer here and travelled to New Zealand on a Work Visa (or you have an Open Work Visa issued on the basis of a relationship to a New Zealander or Resident Permit Holder). If the Work Permit (issued to the holder of the Work Visa on arrival in New Zealand) is for 12 months or more, no GST is payable.
Therefore, if you arrived Visa free or on a Visitor Visa, were issued a Visitor Permit on arrival at the airport and have subsequently found work and been issued a Work Permit and your container then arrives you are strictly speaking liable to pay the GST.