Goods and Services Tax Act 1985

4B Meaning of distantly taxable goods


Distantly taxable goods means items of goods that—


are moveable personal property, other than choses in action; and


are not alcoholic beverages, or tobacco or tobacco products, that are exempt from regulations made under section 406(1) of the Customs and Excise Act 2018; and


are supplied by—


a non-resident, and the goods are outside New Zealand at the time of the supply:


a person who is the supplier under section 60C or 60D, as an operator of a marketplace, and the underlying supplier of the goods is a non-resident:


a person who is the supplier of the goods under section 60E, as a redeliverer; and


are delivered at a place in New Zealand and the supplier or an underlying supplier makes, or arranges, or assists, the delivery; and


each have—


an estimated customs value under section 10B equal to or less than the entry value threshold:


a supplier that has made an election under section 10C that is effective at the time of the supply.


If distantly taxable goods are part of a supply that also includes items of goods that do not meet the requirements of subsection (1)(a) to (e), the distantly taxable goods are treated as being a supply and the other items are treated as being a separate supply.

Section 4B: inserted, on 1 December 2019, by section 7 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).