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Shipping from the USA to New Zealand – Confused on how and when GST is applied…?

I have a canon camera, lenses, and other accessories back in the United States. I am currently in New Zealand studying for one semester and would like to have my camera shipped to me here so that I may use it while traveling around the country. It’s an expensive bit of equipment and rather important to me so I would insist on having it insured. What I don’t understand is how the GST is figured for this type of situation. If I bought the camera in the USA will I have to pay the 12.5%GST on the value of the camera before I can pick it up from the shipping place once it gets to New Zealand? I have heard many different answers – most of which were “I have no idea” – and I haven’t been able to find any definitive information online so any help would be MUCH appreciated.

GST is likely to be payable – Customs does not distinguish between individuals bringing in one or two items for their own use and businesses bringing them in to use or resell.

If you purchased it and then imported it, you would be liable for customs charges and GST would be calculated on the value + customs charges. http://www.customs.govt.nz/importers/Private+Importers/Customs+Charges.htm

However, because you are exporting it again within 12 months, you may be able to pay a bond instead, which you would get back when you took it back out of the country within 12 months – see http://www.customs.govt.nz/importers/Private+Importers/Temporary+Imports.htm#paraTitle01

They have a FAQ about bringing in a computer, which seems analogous to your situation:

“Q
Do I have to pay Customs charges on my computer when I come to New Zealand to study?

A
GST at 12.5 percent may be payable on the computer. The GST is assessed on the purchase price, less depreciation for the length of personal ownership and use, plus international freight and insurance. If the computer will be re-exported within 12 months, and this is identified at time of import, there is provision for a cash deposit to be taken and refunded when evidence of export is produced.”

I would contact Customs and clarify if and what charges are payable.
http://www.customs.govt.nz/contactUs.htm

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