From October 2010 the amount under Customs revenue waiver provision for imported goods will increase from $50.00 to $60.00. The increase has been made to offset the increase in GST to 15% from the same date.

Customs will have the discretion to not collect import duty and GST where the total revenue payable on any one shipment is less than $60.00. This means the revenue waiver provision will continue to generally apply to a shipment valued at $399 or less (CIF)

The revenue waiver provision does not apply to alcohol or tobacco products.