4BMeaning of distantly taxable goods

1. Distantly taxable goods means items of goods that—

2. are moveable personal property, other than choses in action; and
3. are not alcoholic beverages, or tobacco or tobacco products, that are exempt from regulations made under section 406(1) of the Customs and Excise Act 2018; and
4. are supplied by—
   1. a non-resident, and the goods are outside New Zealand at the time of the supply:
   2. a person who is the supplier under section 60C or 60D, as an operator of a marketplace, and the underlying supplier of the goods is a non-resident:
   3. a person who is the supplier of the goods under section 60E, as a redeliverer; and
5. are delivered at a place in New Zealand and the supplier or an underlying supplier makes, or arranges, or assists, the delivery; and
6. each have—
   1. an estimated customs value under section 10B equal to or less than the entry value threshold:
   2. a supplier that has made an election under section 10C that is effective at the time of the supply.

7. If distantly taxable goods are part of a supply that also includes items of goods that do not meet the requirements of subsection (1)(a) to (e), the distantly taxable goods are treated as being a supply and the other items are treated as being a separate supply.