24 July 2018

New Zealand makes major changes to customs legislation with Customs and Excise Act 2018

In 2013, the New Zealand Customs Service embarked on the process of reviewing and modernizing the current customs legislation. The Customs and Excise Act 2018 represents a major re-write of the current Customs legislation. The new legislation is effective October 1, 2018. The new Act has resulted in a myriad of changes to the current framework -– everything from the movement of international passengers to information sharing provisions.

An Indirect Tax Services group Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2018-1479

Document ID: 2018-1479