Country-specific requirements – N

Chemical substances,

Cigarettes with a mass more than 2kg per 1000 cigarettes,

Narcotics and illegal drugs in any form,

Poison and toxic substances,

Pornographic materials,

Prison made and penitentiary made goods.

An import permit is required for many goods. Before posting any item, senders should confirm that the addressee has the necessary permit.

- Animal hides and skins,

- Beeswax and honey,

- Dairy products,

- Game trophies,

- Maize & maize products,

- Meat and meat products (fresh/frozen/dried),

- Medicine,

- Sugar,

- Wild plants and flowers (dried/fresh).

• Gift shipments sent by mail from one private individual to another (C2C = consumer to consumer) without any form of compensation or payment whatsoever, and never containing more than the following maximum quantities of tobacco products: 50 cigarettes, or 10 cigars, or 25 cigarillos (maximum weight 3gm each), or 50gm of rolling tabacco/pipe tobacco, or a proportional assortment of these items. The Total value of postal consignment containing these items, up to the maximums indicated, and other goods may not exceed 45 EUR. All postal consignments exceeding these maximum quantities and/or value will be confiscated by Dutch Customs.

• Shipments sent by post to an entrepreneur who has a license, granted by Dutch law, to receive such tobacco products under a regulated customs regime.

Furthermore, shipments containing tobacco products will only be accepted if they are accompanied by a fully completed CN 22/CN 23 customs declaration form, giving a precise description of the goods. When these letter-post items or postal parcels are not accompanied by the proper customs declarations, or when these declaration forms are left blank or not filled in properly (deliberately or by mistake), they too are subject to confiscation by Dutch Customs.

In cases where postal consignments have been seized due to any violation of import rules, neither the sender nor the addressee will be entitled to any form of compensation.

• bona fide gifts up to a value of NZ$50, including advertising material, trade samples and replacements of faulty or damaged goods when supplied free of charge;
• goods imported by post which do not exceed NZ$20 in value for any one importation or in any one overseas mail provided such goods are for the importer's own domestic use and are not intended for sale or business or for use in the trade, calling or profession of the importer.

• used postage revenue and similar stamps, and unused stamps not of current issue in New Zealand;
• collections and collectors' pieces of numismatic interests.

GST rules on the import of low-value goods are as follows:

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The definition of “low-value imported goods”: the de minimis amount of 1,000 NZD.

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Goods purchased online from outside New Zealand with an individual value of 1,000 NZD or less will have GST collected by the overseas suppliers at the point of sale, i.e. online on the sellers’ website or e-commerce marketplace.

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New Zealand legislation requires overseas businesses, online marketplaces and redeliverers supplying goods or services to New Zealand consumers whose sales exceed 60,000 NZD in a 12-month period to:

• Update their business systems so they can collect and return GST to the New Zealand Inland Revenue Department (IRD);
• Register for GST in New Zealand with the IRD;
• Collect GST on each good valued at 1,000 NZD or less that is sold to consumers and delivered to an address in New Zealand;
• Provide the consumer with a receipt that clearly shows the amount of GST charged;
• Complete relevant documentation to facilitate border clearance of the purchased goods (including a receipt and/or commercial invoice with each consignment as evidence of payment in order to prevent double taxation); and
• Return that GST to the New Zealand IRD.

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It is a legal requirement to provide the receiver with a receipt that clearly notes the GST number and indicates whether GST has been paid.

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Senders are advised to include a receipt and/or commercial invoice with each consignment. Border agencies may use the documentation enclosed with a consignment to assess liability at the border. Where GST has been paid and no documentation is available as proof of payment, the New Zealand Customs Service (NZCS) may charge the consumer GST before completing importation. The consumer will then need to seek a refund of the initial GST paid to the offshore supplier. For this reason, the inclusion of a receipt or commercial invoice will help to prevent double taxation. Please refer to sections 193–214 of the IRD Special Report regarding tax receipt requirements at: taxpolicy.ird.govt.nz/sites/default/files/2019-sr-gst-low-value-imported-goods.pdf.

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NZCS will continue to collect GST and duty at the border on postal consignments valued over 1,000 NZD.

The above do not apply to:

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Supplies of fine metal.

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Alcohol and tobacco products – the NZCS will continue to apply GST and excise taxes and other duties at the border, regardless of value.

Niue Tourism Office

P.O. Box 42

ALOFI

9974

NIUE

Where applicable, sellers and online marketplaces (deemed suppliers) to provide the supplier’s seven-digit registration number (“VOEC No.”) on CN 22/23 customs declaration forms, in the sender’s address section. The VOEC number should be labelled as “sender’s customs reference No.” or “VOEC No.”. There should be a space of at least 2 mm between the VOEC number and the line above it.

(VOEC: VAT on e-commerce)

There will be no exemption on value-added tax (VAT) and other indirect taxes on all imports of low-value goods to Norway.

As from 1 January 2020, VAT and other duties are payable on foodstuffs (e.g. food, candy, soft drinks, health foods food supplements, protein powder, spices and tea).

Payment of VAT and other duties will be extended to other goods as from 1 April 2020.

Sellers and online marketplaces (deemed suppliers) will be liable for VAT on cross-border sales of low-value goods (3,000 NOK and below) to final consumers in Norway. A simplified scheme – called VOEC (VAT on e-commerce) – will be established for sellers and online marketplaces to register, declare and pay VAT on supplies of low-value goods for consumers in Norway.

Parcel Despatch Note.

Where applicable, sellers and online marketplaces (deemed suppliers) to provide the supplier’s seven-digit registration number (“VOEC No.”) on CN 22/23 customs declaration forms, in the sender’s address section. The VOEC number should be labelled as “sender’s customs reference No.” or “VOEC No.”. There should be a space of at least 2 mm between the VOEC number and the line above it.

(VOEC: VAT on e-commerce)

There will be no exemption on value-added tax (VAT) and other indirect taxes on all imports of low-value goods to Norway.

As from 1 January 2020, VAT and other duties are payable on foodstuffs (e.g. food, candy, soft drinks, health foods food supplements, protein powder, spices and tea).

Payment of VAT and other duties will be extended to other goods as from 1 April 2020.

Sellers and online marketplaces (deemed suppliers) will be liable for VAT on cross-border sales of low-value goods (3,000 NOK and below) to final consumers in Norway. A simplified scheme – called VOEC (VAT on e-commerce) – will be established for sellers and online marketplaces to register, declare and pay VAT on supplies of low-value goods for consumers in Norway.