[2019] NZCAA 2 (26 February 2019) [pdf, 275 KB]
...what GST and duty should be paid. [23.2] After the consignments arrived, the agent sent the appellants a GST invoice in the name of the New Zealand company. These invoices showed the correct amounts, and required that the appellants pay freight, fees, duties and GST. The GST included the GST to be paid to Customs on importation. [23.3] The appellants examined these invoices, found they corresponded with the documents they held and paid the agent the full amount of the invoice....