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QB 22/03
08 Jun 2022

GST – Customs brokers and GST levied by Customs

This question we’ve been asked clarifies how customs brokers should treat the GST they pay to the New Zealand Customs Service on behalf of their importer clients.  

See also:

QB 22/04: GST – Importers and recalculated GST

BR Pub 22/07: Goods and Services Tax – Importers and input tax deductions

Tax Information Bulletin - Vol 34 No 6, July 2022


Goods and Services Tax Act 1985 - ss 3A(1)(b), 12, 20(3) and (3C), 26 and 60