As I see it, currently, we buy the tobacco, have it shipped to us, it is intercepted at customs and we are charged GST, it then goes to heat treatment and we are charged for this too.
Anywhere between 2 weeks and 2 months later, the tobacco is released to the courier and it turns up approximately a week later.
After December 1, if the point of sale collects a 15% tax on the purchase (including shipping cost), and places an acceptable note on the package/documentation to state this has been done, the tobacco will go straight through customs and off to heat treatment.
After December 1, if the point of sale does NOT collect 15% tax on the purchase (including shipping cost), Customs will hold up the tobacco for an indeterminate time, issue a letter (which they will charge the customer an exorbitant amount for) stating GST is to be paid, and then, once GST is paid, it will find it's way to heat treatment after some unspecified amount of time...
Yes it's rude for NZ customs to expect overseas retailers to collect their taxes for them, but, after December 1st, this will be just another cost of doing business with NZ customers...
I for one hope this happens and I can continue to import tobacco from here (customs nightmare free)...