Customs and Excise Regulations 1996

Provisions relating to AANZFTA countries

Heading: inserted, on 1 January 2010, by regulation 11 of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

51ZM Interpretation

In this regulation and in regulations 51ZN to 51ZX, unless the context otherwise requires,—

AANZFTA means the Agreement Establishing the ASEAN–Australia–New Zealand Free Trade Area done at Cha-am, Phetchaburi, Thailand on 27 February 2009

aquaculture means the farming of aquatic organisms including fish, molluscs, crustaceans, and other aquatic invertebrates and aquatic plants, from seedstock such as eggs, fry, fingerlings, and larvae, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators

CIF or CIF value means the value (determined in accordance with Schedule 4 of the Act) of imported goods, and includes the cost of insurance and freight up to the port or place of entry into the country of importation

FOB or FOB value means the free on board value (determined in accordance with Schedule 4 of the Act) of imported goods, including the cost of transport to the port or site of final shipment abroad

generally accepted accounting principles means the recognised consensus or substantial authoritative support in a party (which may encompass broad guidelines of general application or detailed standards, practices, and procedures) with respect to the following:

(a)

the recording of revenues, expenses, costs, assets, and liabilities:

(b)

the disclosure of information:

(c)

the preparation of financial statements

identical and interchangeable materials means materials that are fungible as a result of being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which, once incorporated into a finished product, cannot be distinguished from one another for origin purposes by virtue of any markings or mere visual examination

in a party means in the land, territorial sea, exclusive economic zone, or continental shelf over which a party exercises sovereignty, sovereign rights, or jurisdiction in accordance with international law

indirect material means goods used in the production, testing, or inspection of other goods but which are not physically incorporated into those other goods, or goods used in the maintenance of buildings or the operation of equipment associated with the production of goods, including—

(a)

fuel and energy:

(b)

tools, dies, and moulds:

(c)

spare parts and materials used in the maintenance of equipment and buildings:

(d)

lubricants, greases, compounding materials, and other materials used in production or used to operate equipment and buildings:

(e)

gloves, glasses, footwear, clothing, safety equipment, and supplies:

(f)

equipment, devices, and supplies used for testing or inspecting goods:

(g)

catalysts and solvents:

(h)

any other goods that are not incorporated into the goods but whose use in the production of the goods can reasonably be demonstrated to be a part of that production

material means any matter or substance—

(a)

used or consumed in the production of goods; or

(b)

physically incorporated into goods; or

(c)

subjected to a process in the production of other goods

non-originating goods or non-originating materials means goods or materials that do not qualify as originating under this regulation and regulations 51ZN to 51ZX

originating goods or originating materials means materials or goods that qualify as originating under this regulation and regulations 51ZN to 51ZX

packing materials and containers for transportation means goods used to protect other goods during their transportation, other than containers or packaging used for the retail sale of the other goods

party or parties means any 1 or more of the following State signatories to the AANZFTA if the State is, by an Order in Council under section 7A(1)(a) of the Act, declared to be a specified AANZFTA party:

(a)

Brunei Darussalam:

(b)

the Kingdom of Cambodia:

(c)

the Republic of Indonesia:

(d)

the Lao People’s Democratic Republic:

(e)

Malaysia:

(f)

the Union of Myanmar:

(g)

the Republic of the Philippines:

(h)

the Republic of Singapore:

(i)

the Kingdom of Thailand:

(j)

the Socialist Republic of Viet Nam:

(k)

Australia:

(l)

New Zealand

producer means a person who grows, mines, raises, harvests, fishes, traps, hunts, farms, captures, gathers, collects, breeds, extracts, manufactures, processes, or assembles goods

product specific rule means a rule in the document entitled Product Specific Rules of Origin for AANZFTA goods (2017), as certified on 9 November 2016 by the chief executive under section 287C of the Customs and Excise Act 1996, and published by the chief executive on the Internet site of the Customs (to align with the Harmonised System as in force in respect of New Zealand as at 1 January 2017), that specifies that goods used to produce goods have undergone a change in tariff classification or a specific manufacturing or processing operation, or that requires that goods satisfy a regional value content criterion, or that requires any combination of these requirements to be fulfilled

production means methods of obtaining goods, including, but not limited to, growing, mining, harvesting, farming, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing, or assembling goods.

Regulation 51ZM: inserted, on 1 January 2010, by regulation 11 of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

Regulation 51ZM AANZFTA: amended, on 1 October 2018, by section 443(4) of the Customs and Excise Act 2018 (2018 No 4).

Regulation 51ZM CIF or CIF value: amended, on 1 October 2018, by section 443(4) of the Customs and Excise Act 2018 (2018 No 4).

Regulation 51ZM FOB or FOB value: amended, on 1 October 2018, by section 443(4) of the Customs and Excise Act 2018 (2018 No 4).

Regulation 51ZM HS Code: repealed, on 1 January 2011, by regulation 5 of the Customs and Excise (Rules of Origin for New Zealand–Hong Kong, China Closer Economic Partnership Agreement Goods) Amendment Regulations 2010 (SR 2010/430).

Regulation 51ZM product specific rule: replaced, on 1 January 2017, by regulation 19 of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2016 (LI 2016/283).

Regulation 51ZM product specific rule: amended, on 1 October 2018, by section 443(4) of the Customs and Excise Act 2018 (2018 No 4).