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Inland Revenue

Tax Policy

Published 18 October 2018

Fact sheet and Q&A – GST on low-value imported goods

A fact sheet and questions and answers for the Government's announcement about GST on low-value imported goods - an offshore supplier registration system. October 2018.

Note: Q&A updated at 6:00pm on 18 October 2018 to fix a minor error. The table with an example was originally shown under question 15, it should have been under question 13.

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