12Imposition of goods and services tax on imports

1. Notwithstanding anything in this Act, a tax to be known as goods and services tax shall be levied, collected, and paid in accordance with the provisions of this section at the rate of 15% on the importation of goods (not being fine metal) into New Zealand, being goods that are—

2. entered therein, or delivered, for home consumption under the Customs and Excise Act 2018; or
3. entered for delivery to a manufacturing area licensed under section 59 of the Customs and Excise Act 2018; or
4. before their entry, or delivery, for home consumption or, as the case may be, entry for delivery to a manufacturing area licensed under section 59 of the Customs and Excise Act 2018, dealt with in breach of any provision of the Customs and Excise Act 2018,—
by reference to the value of the goods as determined under subsection (2).

5. Goods and services tax is not payable under subsection (1) for any goods if the chief executive of the New Zealand Customs Service is satisfied that, at the time of importation or entry for home consumption under the Customs and Excise Act 2018,—

6. the goods are intended solely for the use of an organisation, visiting force, expedition, or other body approved by the chief executive of the New Zealand Customs Service that may be established or temporarily based in New Zealand under an agreement or arrangement entered into by or on behalf of the Government of New Zealand with the Government of another State, the United Nations, or any other international organisation; or
7. the goods are intended solely for the use of a person temporarily resident in New Zealand for the purpose of serving as a member of any approved organisation, visiting force, expedition, or other body.

8. Goods and services tax is not payable under subsection (1) for any goods if the chief executive of the New Zealand Customs Service is satisfied that, at the time of importation or entry for home consumption under the Customs and Excise Act 2018 (the current importation),—

9. goods and services tax has been paid on the importation or entry for home consumption of the goods or substantially the same goods on another occasion (the original importation) before the current importation; and
10. the goods and services tax paid on the original importation goods has not been refunded, drawnback, or otherwise remitted; and
11. the goods of the current importation are goods that are the replacement, repair, or refurbishment of the original importation goods under a written warranty or a written returns policy.

12. For the purposes of subsection (1), the value of distantly taxable goods does not include the amounts referred to in subsection (2)(a) and (c) if a registered person before the importation includes tax under section 8 at a rate of more than zero in the price of a supply of the goods.

13. For the purposes of determining whether an item of goods in a consignment is goods to which subsection (1B) applies, the price, before the importation, of the supply of the item is treated as not including tax under section 8 at a rate of more than zero unless the information available to the New Zealand Customs Service at the time of the importation of the item—

14. sufficiently identifies the item and the registered person who includes the tax in the price of the supply of the item:
15. is information relating to the item that is acceptable to the Commissioner for the purposes of this subsection.

16. For the purposes of subsection (1), the value of goods imported into New Zealand shall be the sum of the following amounts (excluding any tax charged under this Act):

17. the amount of the value of the goods determined in accordance with Schedule 4 of the Customs and Excise Act 2018 (whether or not duty is payable under that Act); and
18. the amounts of duty (if any) and tax (if any) payable on those goods under the Customs and Excise Act 2018, but not including any tax levied or charged under this Act; and
19. the amount paid or payable to transport the goods to New Zealand and to insure the goods for such transport, if not already included under paragraph (a); and
20. the amount of levy paid or payable on goods under the Climate Change Response Act 2002.

21. Subject to this section, tax levied under subsection (1) shall be collected and paid in accordance with the Customs and Excise Act 2018.

22. The following provisions shall apply to the collection, payment, and enforcement of goods and services tax levied under subsection (1):

23. the Customs and Excise Act 2018, except—
    1. the provisions referred to in paragraphs (b) to (d) of this subsection; and
    2. sections 146, 153, and 404; and
24. sections 151 and 152 of the Customs and Excise Act 2018:
25. sections 142 to 145, 149, 150, and 406 of the Customs and Excise Act 2018:
26. section 147 of the Customs and Excise Act 2018, where a person imports goods and the person is either not a registered person or the person is a registered person but not entitled to make an input tax deduction under section 20(3) in respect of the imported goods, if—
    1. the imported goods or substantially the same goods are exported by the person within 12 months of the goods’ importation:
    2. the imported goods or substantially the same goods are exported by the person as a return under a written warranty or a written returns policy in effect at the time of the export; and
27. reference numbers 40, 45, 70, 75, 80, 81, and 82 of Part 2 of the Tariff (as defined in section 2(1) of the Tariff Act 1988) if—
    1. the goods are entitled to be entered under any of these reference numbers; or
    2. the goods are entitled to be entered duty free under Part 1 of the Tariff (as so defined), but would have been entitled to be entered under any of these reference numbers if the goods had been dutiable under Part 1 of the Tariff (as so defined).

29. No liability to goods and services tax shall arise under any provision of the Customs and Excise Act 2018 by virtue of the operation of subsection (3) or subsection (4).

30. For the purposes of this section—

31. the terms fine metal, New Zealand, person, and registered person have the same meanings as defined in section 2:
32. the term taxable activity has the same meaning as defined in section 6.