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Commentary

Appendix 34B: GST zero rate (New Zealand)


34 New Zealand

Supplies of goods

The zero rate of GST is applied in New Zealand to supplies of the following goods:

  1. Ìý

    •ÌýÌýÌýÌý Exported goods.

  2. Ìý

    •ÌýÌýÌýÌý Goods shipped by a non-resident purchaser on 'free on board' (FOB) terms.

  3. Ìý

    •ÌýÌýÌýÌý Goods due to be exported.

  4. Ìý

    •ÌýÌýÌýÌý Sealed bag goods.

  5. Ìý

    •

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