[GST and Import duty]

Yes the same as Aus I just found in the NZ customs web site.

"If the requirements above are not met, Customs will require a financial security and the yacht or small craft must be exported within 12 months."

The requirement of not being a permanent resident is the criteria not met

[GST and Import duty]

Can a NZ citizen and boat owner do a temporary importation of a boat into NZ if the boats is only going to be here for a period under 12 months.

[GST and Import duty]

What would happen if the owner is not present on the boat? and what proof of ownership is required?

[GST and Import duty]

If a yacht comes into NZ waters for a period less than 2 years what criteria do they use to assess if the boat is due to pay taxes or indeed a NZ import.

Flag country of the boat, Country of ownership of the boat or captains citizenship. And if so what documentation do they require.?