I was under the impression given the automatic charges being adjusted outlined here that during a transition date As ebay are a 'marketplace' that trade over 60k/yr to NZ. If they've not had a chance to obtain it and declare correctly on the SID the GST actioned. Customs could grab and charge under the new LVI? Else there could be some heavy capitilising in the last week of Nov
I haven't read the legislation/regulations, but I doubt any specific process has been defined for the changeover period. Certainly nothing published by the IRD or Customs has covered that specific scenario. Under the old rules, GST became payable when the item arrived in NZ. If the item wasn't in NZ before December 1 and no specific process was defined, the new rules must be applied.