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New Zealand Legislation

Adult buyers should check: Minimum legal age Import limits Customs duties Tobacco tax rules Packaging warning requirements Online tobacco sale rules Local licensing requirements Whether personal import is allowed Whether resale is prohibited without a license Do not assume that online availability means legal availability

Chenju Yi: Writing review & editing, Conceptualization

M., Milne, E., Hewitt, A

Skier 4

The new levies, approved by Parliament in December, will replace the existing GST compensation cess framework that has been in place since the rollout of the Goods and Services Tax (GST) in July 2017