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