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