Goods and Services Tax Act 1985

Imposition of tax

12B: Reimbursement of tax by supplier if recipient charged tax on both supply and importation

You could also call this:

"Getting tax back from a supplier if you paid tax twice on imported goods"

Illustration for Goods and Services Tax Act 1985

If you import goods into New Zealand and pay tax on them, you might also pay tax when you buy those goods from a supplier. You can ask the supplier to give you back the tax you paid when you bought the goods if you can prove you already paid tax when the goods were imported. The supplier has to give you the tax back if you ask them and show them proof that you paid tax on the importation, as explained in section 8 and section 12.

When you ask the supplier for the tax back, you need to tell them that you paid tax when the goods were imported. The supplier will then reimburse you for the tax you paid when you bought the goods. This rule applies when the supplier charges you tax on the goods, as outlined in section 8.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS289096.

Topics:

Money and consumer rights > Taxes

12: Imposition of goods and services tax on imports, or

"Paying tax on goods you bring into New Zealand"

12C: Information for importation of goods including distantly taxable goods, or

"Telling Customs about goods you bring into New Zealand, including those with tax on them"

Part 2Imposition of tax

12BReimbursement of tax by supplier if recipient charged tax on both supply and importation

This section applies if a registered person makes a supply of goods, that involves the importation of the goods into New Zealand and is treated as being a supply of distantly taxable goods charged with tax at a rate of more than zero, and receives consideration for the supply that includes an amount as tax charged under section 8 on the supply.
The registered person must reimburse the recipient of the supply for the amount received as tax charged under section 8 if the supplier receives a request from the recipient and a declaration from the recipient, or other confirmation, that the amount of tax charged under section 12 on the importation was paid when the goods were imported.

Notes

Section 12B: inserted, on 1 December 2019, by section 18 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).