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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Information release
Published 17 June 2019

Cabinet paper DEV-19-SUB-0153: GST on low-value imported goods: application date

Information release for the delay to the application date of the proposed legislation for collecting GST on low-value imported goods by two months, from 1 October 2019 to 1 December 2019.

Documents in this information release
  1. DEV-19-SUB-0153 – Cabinet paper: GST on low-value imported goods: application date (12 June 2019)
  2. DEV-19-SUB-0153 – Regulatory impact assessment: GST on low-value imported goods (updated version 21 May 2019)
  3. DEV-19-MIN-0153 – Minute: GST on low-value imported goods: application date (12 June 2019)
Additional information

The Cabinet paper was considered by the Cabinet Economic Development Committee on 12 June 2019 and confirmed by Cabinet on 17 June 2019.