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BR Pub 22/07
08 Jun 2022
09 Jul 2022

Goods and Services Tax – Importers and input tax deductions

This public ruling explains when an importer who accounts for GST on an invoice basis can claim an input tax deduction on GST collected by the New Zealand Customs Service.  It also explains what documentation importers can use as an invoice to support the input tax deduction and associated record-keeping requirements.

BR Pub 22/07 is a reissue of BR Pub 06/03

See Notice of withdrawal for BR Pub 06/03

See also:

QB 22/03: GST – Customs brokers and GST levied by Customs

QB 22/04: GST – Importers and recalculated GST

Tax Information Bulletin - Vol 34 No 6, July 2022

Goods and Services Tax Act 1985, ss 2 (definitions of “document” and “invoice”), 3A, 12, 20(3), 75
Tax Administration Act 1994, s 3 (definition of “document”)
Customs and Excise Act 2018, ss 5 (definition of “duty”), 75, 100, 111, 122
Customs and Excise Regulations 1996, regs 23, 24

Shell New Zealand Holding Co. Ltd v CIR (1994) 16 NZTC 11,163