GST – Importers and recalculated GST
This question we’ve been asked clarifies when importers can claim input tax deductions where GST is overpaid to the New Zealand Customs Service.
See also:
BR Pub 22/07: Goods and Services Tax – Importers and input tax deductions
Customs and Excise Act 2018 - ss 142 to 145
Goods and Services Tax Act 1985 – ss 3A(1)(b), 12, and 20(3) and (3C)