Customs and Excise Regulations 1996

Reprint as at 20 December 2015

Coat of Arms of New Zealand

Customs and Excise Regulations 1996

(SR 1996/232)

Michael Hardie Boys, Governor General

Order in Council

At Wellington this 19th day of August 1996

Present:
His Excellency the Governor-General in Council

Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

These regulations are administered by the New Zealand Customs Service.

Pursuant to the Customs and Excise Act 1996, His Excellency the Governor-General, acting by and with the advice and consent of the Executive Council, hereby makes the following regulations.

Contents

1Title and commencement
2Interpretation
3Working hours of Customs
4Charges for attendance of Customs officers outside working hours of Customs
5Expenses of officers
6Areas required to be licensed as Customs controlled areas
7Areas exempted from requirement to be licensed as Customs controlled area [Revoked]
8Application for Customs controlled area licence [Revoked]
9Form of licence
10Annual licence fees
11Storage charges
11AApplication for CASE licence [Revoked]
11BForm of CASE licence
12Content of advance notice of arrival varies depending on type of craft and what carried
12AContent of advance notice of arrival
12BContent of advance notice of arrival: craft carrying cargo [Revoked]
12CContent of advance notice of arrival: aircraft
12DContent of advance notice of arrival: ships and boats
13Period of advance notice of arrival
13AADeadline prescribed for inward cargo report
13AInward cargo transaction fee
14Inward report of craft
15Exemptions from requirements relating to disembarkation and presentation of baggage
16Exemption from requirements relating to clearance and departure of craft
17Exemption from requirement to depart from Customs place and present outgoing baggage
17ADelivery time of advance notice of departure of craft
17BDeadline prescribed for outward cargo report
18Stores for craft
19Shipment of stores free of duty
20Stores subject to duty
20AAccess to information on border-crossing craft and border-crossing persons
20BAccess to business records
21When entry of imported goods to be made
22Period for claiming imported goods
23When entry of imported goods deemed to be made
24Passing of entry of imported goods
24AImport entry transaction fee
25Certain imported goods exempt from entry
26Certain goods deemed to be entered
27Manner of specifying volume of alcohol
27ADeadline prescribed for transhipment requests
28Deadline prescribed for entry of goods for export
28AExport entry transaction fee
28BPassing of entry of goods for export
29Goods for export exempt from entry
29AOutward cargo transaction fee
30Notification of rates of exchange
31Warrant for compulsory acquisition of goods
32Interpretation
32AChief executive must compile up-to-date version of Annex G
33Originating goods
33AMinimal operations
34Third country transhipment
35Goods where value of non-originating materials that do not satisfy required change in tariff classification is 10% or less
36Regional value content
37Tolerance in cases where 50% regional value content required
38Value of materials
39Standard accessories, spare parts, and tools as originating goods
39AFungible goods or materials as originating goods
39BPackaging materials and containers
39CTreatment of indirect materials
39DClaims for preference based on, or supported by, declaration of exporter
39ERecords
39FVerification of origin
39GDecision on origin
40Canada
41Originating goods
42United Kingdom of Great Britain and Northern Ireland, the Isle of Man, and the Channel Islands (Group 1)
43Less developed countries (Group 2)
43ALeast developed countries (Group 3)
44Interpretation
45Forum Island Countries
46Calculation of factory or works cost
47Qualifying materials
48Qualifying inner containers
49Waste, scrap, and recycled materials
50Special provisions for allocation of expenditure
51Application of regulation 45(1)(b) where expenditure not less than 48% of factory or works cost
51AInterpretation
51BSingapore
51CCalculation of factory or works cost
51DQualifying materials
51ESpecial provisions for allocation of expenditure
51FInterpretation
51GOriginating goods
51HStandard accessories, spare parts, and tools as originating goods
51IFungible goods or materials as originating goods
51JPackaging materials and containers
51KTreatment of indirect materials
51LRegional value content
51MTreatment of goods for which preference is claimed
51NInterpretation
51OOriginating goods
51PRegional value content
51QStandard accessories, spare parts, and tools as originating goods
51RPackaging materials and containers
51STreatment of indirect materials
51TTransit through territories of non-parties
51UOutward processing
51VObligations of exporters
51WRecords
51XVerification of origin
51YDecision on origin
51ZInterpretation
51ZAOriginating goods
51ZBGoods wholly obtained
51ZCRegional value content
51ZDAccumulation
51ZEMinimal operations or processes
51ZFDirect consignment
51ZGPacking and containers for transportation
51ZHPackaging materials and containers for retail sale
51ZIAccessories, spare parts, and tools
51ZJNeutral elements
51ZKInterchangeable materials
51ZLDe minimis
51ZMInterpretation
51ZNOriginating goods
51ZOGoods wholly produced or obtained
51ZPCalculation of regional value content
51ZQAccumulation
51ZRMinimal operations and processes
51ZSDe minimis
51ZTAccessories, spare parts, and tools
51ZUIdentical and interchangeable materials
51ZVTreatment of packing materials and containers
51ZWIndirect materials
51ZXDirect consignment
51ZYInterpretation
51ZZOriginating goods
51ZZAInterpretation
51ZZBOriginating goods
51ZZCInterpretation
51ZZDOriginating goods
52Time for lodgement of entry for excisable goods
52ACircumstances in which entry to be made by owner
53Manner of specifying volume of alcohol
54When entry of excisable goods deemed to be made
55Passing of entry of excisable goods
56Certain goods removed from Customs controlled area exempt from entry
57Payment of excise duty
58Duty credits
59Business records
60Goods damaged or deteriorated in condition
61Goods destroyed, pillaged, or lost
62Goods diminished in value
63Goods of faulty manufacture
64Goods abandoned to the Crown
65Samples allowed free of duty
66Security for duty on goods temporarily imported
67Amount of drawback allowed
68Conditions on which drawback allowed
69Minimum amount of drawback allowable
70Minimum amount of duty collectable
71Minimum amount of duty refundable
72Fee for application for Customs ruling
73Time for making of Customs ruling
[Revoked]
74Application for registration [Revoked]
75Evidence of identity and entitlement to travel
76Disposal of samples of goods
77Securities for payment of duty
78Search warrant [Revoked]
78ASearch and viewing warrant
79Report on emergency warrant [Revoked]
80Notice of seizure
81Application for appeal to be heard by Customs Appeal Authority
81AWaiver of fee for appeal
82Copy of application for appeal to be forwarded to chief executive
83Publication of decisions
84Form of declaration
85Postal articles
86Sale of goods by chief executive
87Dispersal of proceeds of sale
88Application of Act to member of Armed Forces, access to Defence area, or craft under control of Defence Force
[Revoked]
Gazette Information
Reprint notes

Regulations

1 Title and commencement

(1)

These regulations may be cited as the Customs and Excise Regulations 1996.

(2)

These regulations shall come into force on 1 October 1996.

2 Interpretation

(1)

In these regulations, unless the context otherwise requires,—

certificate of identity has the same meaning as in section 4 of the Immigration Act 2009

exclusive economic zone has the same meaning as in section 2(1) of the Territorial Sea, Contiguous Zone, and Exclusive Economic Zone Act 1977

Harmonised System means the Harmonized Commodity Description and Coding System set out in the Annex to the International Convention on the Harmonized Commodity Description and Coding System (the Convention), signed at Brussels on 14 June 1983, as amended from time to time by any amendment to the Convention that is accepted and in force in respect of New Zealand in accordance with Article 16 of the Convention.

(2)

Expressions not defined in these regulations but defined in the Act have, in these regulations, the meanings so defined.

(3)

A reference in these regulations to a numbered form is a reference to a form so numbered in Schedule 2.

Regulation 2(1) certificate of identity: substituted, at 2 am on 29 November 2010, by section 406(2) of the Immigration Act 2009 (2009 No 51).

Regulation 2(1) exclusive economic zone: amended, on 1 August 1996, pursuant to section 5(4) of the Territorial Sea and Exclusive Economic Zone Amendment Act 1996 (1996 No 74).

Regulation 2(1) Harmonised System: added, on 1 January 2011, by regulation 4 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).

Part 1 Administration

3 Working hours of Customs

For the purposes of regulation 4,—

(a)

except as provided in paragraph (b), the working hours of the Customs shall be from 8 am to 5 pm on Monday to Friday, inclusive:

(b)

the working hours of the Customs at a Customs airport shall be those determined from time to time in respect of that airport by the chief executive.

4 Charges for attendance of Customs officers outside working hours of Customs

(1)

Whenever, for the purpose of carrying out any provision of the Act, any Customs officer is required to attend at any time outside the working hours of the Customs, the person in charge of or owner of any craft (or the agent of such a person), or the importer, or exporter, or licensee of a Customs controlled area, or other person concerned, in respect of whom or in respect of whose business such attendance is, in the opinion of the chief executive, necessary, shall pay a charge calculated in accordance with the following rates in respect of that attendance:

(a)

for attendance on any day that is—

(i)

a working day (except the day after New Year’s Day, or the day on which the anniversary of the province is observed in any particular place); or

(ii)

a Saturday,—

$74.21 per hour or portion of an hour:

(b)

for attendance on any other day (including the day after New Year’s Day or the day on which the anniversary of the province is observed in any particular place), $83.62 per hour or portion of an hour.

(2)

The chief executive may exempt any person or class of persons from the requirement to pay a charge under subclause (1).

(3)

A minimum charge of $250.85 shall be payable for the attendance of any officer on any day that is—

(a)

the day after New Year’s day or the day on which the anniversary of the province is observed in any particular place; or

(b)

not a working day; or

(c)

not a Saturday.

(4)

The charges prescribed by this regulation are inclusive of goods and services tax under the Goods and Services Tax Act 1985.

Regulation 4(1)(a): amended, on 22 February 2013, by regulation 4(1) of the Customs and Excise Amendment Regulations 2013 (SR 2013/7).

Regulation 4(1)(b): amended, on 22 February 2013, by regulation 4(2) of the Customs and Excise Amendment Regulations 2013 (SR 2013/7).

Regulation 4(3): amended, on 22 February 2013, by regulation 4(3) of the Customs and Excise Amendment Regulations 2013 (SR 2013/7).

5 Expenses of officers

Where, in respect of any attendance for the purposes of the Act, any reasonable expenses are incurred or will be incurred by any Customs officer, the chief executive may require those expenses to be met by—

(a)

the person in charge of or owner of any craft, or an agent of such a person; or

(b)

the importer; or

(c)

the exporter; or

(d)

the licensee of a Customs controlled area; or

(e)

any other person concerned,—

in respect of whom or in respect of whose business such attendance is, in the opinion of the chief executive, necessary.

Part 2 Customs controlled areas

6 Areas required to be licensed as Customs controlled areas

Areas used for the following purposes are required pursuant to section 10(f) of the Act to be licensed as Customs controlled areas:

(a)

the storage, by or for one of the following, of wine manufactured in New Zealand, where that wine cannot be physically accommodated within the manufacturing area in which it was manufactured:

(i)

the manufacturer of the wine:

(ii)

the first owner of the wine, if that person is not also the manufacturer of the wine:

(b)

the storage of imported goods, or goods manufactured in a manufacturing area, of a kind that are subject to duty, and on which such duty has not been paid, pending the sale of those goods to—

(i)

persons departing to or arriving from a country outside New Zealand; or

(ii)

persons exercising an entitlement to the supply of goods free of duty under the Act, or any other Act.

Regulation 6(a): substituted, on 20 May 2004, by regulation 3 of the Customs and Excise Amendment Regulations 2004 (SR 2004/96).

7 Areas exempted from requirement to be licensed as Customs controlled area
[Revoked]

Regulation 7: revoked, on 8 December 2009, by section 7(4) of the Customs and Excise Amendment Act 2009 (2009 No 61).

8 Application for Customs controlled area licence
[Revoked]

Regulation 8: revoked, on 24 June 2014, by regulation 4 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

9 Form of licence

Every Customs controlled area licence granted under the Act shall be in form 2.

10 Annual licence fees

(1)

The annual licence fee payable in respect of a Customs controlled area specified in Schedule 1 shall be the amount specified in relation to that Customs controlled area in that schedule.

(2)

Subject to subclause (3), the annual licence fee shall be payable on 1 July in any year.

(3)

Where a licence is granted subject to the payment by the licensee of the prescribed annual licence fee, the prescribed annual licence fee, apportioned on a monthly basis for periods of less than 12 months, shall be paid within 5 working days after the date on which notice is given of the decision to grant the licence.

(4)

In any circumstance where a licence for a Customs controlled area is revoked or surrendered under the Act, the whole or part of the annual licence fee may be refunded, remitted, or waived by the chief executive.

(5)

Where alternative amounts are shown in Schedule 1 for a fee payable in respect of any Customs controlled area, the fee is the lower amount if the total gross revenues obtained by the licensee, in the most recently completed fiscal year, from the sale of dutiable goods held in the Customs controlled area or areas did not exceed $200,000; in all other cases the fee is the higher amount.

Regulation 10(5): added, on 1 July 2008, by regulation 4 of the Customs and Excise (Fees) Amendment Regulations 2008 (SR 2008/140).

11 Storage charges

No charges shall be made by the licensee of a Customs controlled area for the reception or storage of imported goods in a Customs controlled area during the period of 24 hours (exclusive of any day that is not a working day) from the time the goods are received into that area.

Part 2A Customs-approved areas for storing exports (CASEs)

Part 2A: inserted, on 1 December 2004, by regulation 3 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

11A Application for CASE licence
[Revoked]

Regulation 11A: revoked, on 24 June 2014, by regulation 5 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

11B Form of CASE licence

Every CASE licence granted under the Act must be in form 2B.

Regulation 11B: inserted, on 1 December 2004, by regulation 3 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

Part 3 Arrival and departure of goods, persons, and craft

12 Content of advance notice of arrival varies depending on type of craft and what carried

(1)

The notice required by section 21(1)(a) of the Act must contain the information in regulation 12A and—

(a)
[Revoked]

(b)
[Revoked]

(c)

if the craft to which it relates is an aircraft, the information in regulation 12C; and

(d)

if the craft to which it relates is a ship or a boat, the information in regulation 12D(1); and

(e)

if the craft to which it relates is a ship primarily involved in the transportation of passengers, the information in regulation 12D(2).

(2)

In regulations 12C and 12D, status means, in relation to a person, that person’s status in relation to a craft, for example, whether the person is a passenger on, or a crew member of, a craft.

Regulation 12: substituted, on 1 December 2004, by regulation 4 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

Regulation 12(1)(a): revoked, on 24 June 2014, by regulation 6 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 12(1)(b): revoked, on 24 June 2014, by regulation 6 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

12A Content of advance notice of arrival

The advance notice required by section 21(1)(a) of the Act must contain the following information:

(a)

the estimated date and time of arrival of the craft in New Zealand; and

(b)

the Customs place or other place at which the craft will arrive; and

(c)

the name of the person in charge of the craft; and

(d)

the name and contact details of the person providing the information.

Regulation 12A: inserted, on 1 December 2004, by regulation 4 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

12B Content of advance notice of arrival: craft carrying cargo
[Revoked]

Regulation 12B: revoked, on 24 June 2014, by regulation 7 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

12C Content of advance notice of arrival: aircraft

The advance notice required under section 21(1)(a) of the Act for all aircraft must contain the following information:

(a)

the type of aircraft; and

(b)

the aircraft’s registration number; and

(c)

the aircraft’s originating airport; and

(d)

the name of every airport at which the aircraft has landed between its originating airport and arrival at the Customs place or place of arrival; and

(e)

the name of every airport in New Zealand at which it intends to land; and

(f)

the status of each traveller, including passengers and crew members; and

(g)

the respective numbers of passengers and crew members on the aircraft; and

(h)

in respect of every passenger and crew member—

(i)

the person’s full name, date of birth, gender, and nationality; and

(ii)

an indication of whether the person’s travel document is a passport or certificate of identity, the number and expiry date of the passport or certificate of identity, the State or organisation that issued it, and the city in which it was issued; and

(iii)

the airport at which the person embarked on the aircraft; and

(iv)

whether the person is disembarking at the Customs place and, if not, the airport at which the person is expected to disembark; and

(i)

the crew ranking or rating of every crew member on the aircraft; and

(j)

the Customs place or other place at which the aircraft is intended to depart from New Zealand, the aircraft’s expected time of departure, and its intended place of overseas destination.

Regulation 12C: inserted, on 1 December 2004, by regulation 4 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

12D Content of advance notice of arrival: ships and boats

(1)

The advance notice required under section 21(1)(a) of the Act for all ships and boats must contain the following information:

(a)

the type of ship or boat and its gross tonnage; and

(b)

the name and identity of the ship or boat, including its voyage number, International Maritime Organisation number, the country of registration, registration number if applicable, and its radio call sign; and

(c)

the name of the ship or boat’s owner or charterer; and

(d)

details of the ship or boat’s voyage, including the name of every port in New Zealand at which the ship or boat intends to call and the estimated date of arrival at each of those ports; and

(e)

the ship or boat’s originating port; and

(f)

the next overseas port for which the ship or boat is destined; and

(g)

the respective numbers of passengers and crew members on board the ship or boat; and

(h)

the date and port at which the ship or boat’s crew members signed on; and

(i)

in respect of every passenger and crew member—

(i)

the person’s full name, date of birth, gender, and nationality, and status; and

(ii)

the number of the person’s passport or certificate of identity, the State or organisation that issued it, and the city in which it was issued; and

(iii)

the port at which the person embarked on the ship or boat; and

(iv)

whether the person is disembarking at the Customs place and, if not, the port or place at which the person is expected to disembark; and

(j)

the crew ranking or rating of every crew member on the ship or boat.

(2)

The advance notice required under section 21(1)(a) of the Act for all ships primarily involved in the transportation of passengers (for example, a cruise ship) must contain information on the expected time and date of departure of the craft from the Customs place or other place of departure.

Regulation 12D: inserted, on 1 December 2004, by regulation 4 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

13 Period of advance notice of arrival

For the purposes of section 21(1)(a) of the Act, the period of advance notice required to be given is—

(a)

in the case of a ship, not less than 48 hours before the estimated time of arrival of the ship in New Zealand; and

(b)

in the case of an aircraft, not less than 2 hours before the estimated time of arrival of the aircraft in New Zealand.

13AA Deadline prescribed for inward cargo report

The deadline for an inward cargo report required by section 21A of the Act is,—

(a)

in the case of a ship or boat, 48 hours before the estimated time of arrival of the craft in New Zealand; and

(b)

in the case of an aircraft, 2 hours before the estimated time of arrival of the aircraft in New Zealand.

Regulation 13AA: inserted, on 24 June 2014, by regulation 8 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

13A Inward cargo transaction fee

(1)

The following persons must pay an inward cargo transaction fee:

(a)

every person who gives the Customs an inward cargo report under section 21A of the Act:

(b)

every person who lodges a document that the chief executive requires under regulation 26(2) when—

(i)

that document relates to goods on a craft being imported by 1 or more importers; and

(ii)

in relation to any one importer’s goods, no duty is payable or the total duty payable is less than $60.

(2)

The inward cargo transaction fee is,—

(a)

if the report or document described in subclause (1) relates to cargo or goods carried on a ship or boat, $359.82; or

(b)

if the report or document described in subclause (1) relates to cargo or goods carried on an air-craft, $30.66.

(3)

The inward cargo transaction fee is payable to the Customs to assist in meeting costs and expenses incurred by the Customs in undertaking the following functions and duties relating to the importation of goods:

(a)

processing the information contained in the report or document described in subclause (1):

(b)

identifying and assessing the nature of any risk associated with, or arising from, the cargo or goods to which the report or document described in subclause (1) relates:

(c)

inspecting consignments identified under paragraph (b) as giving rise to risk.

(4)

The inward cargo transaction fee is payable no later than the following date:

(a)

if, on the last day of the month in which the report or document described in subclause (1) is given to the Customs (month A) the person required by subclause (1) to pay an inward cargo transaction fee has incurred a total of $50 or more in inward cargo transaction fees, export entry transaction fees, and outward cargo transaction fees, the 20th day of the month following month A:

(b)

if, on the last day of month A the person required by subclause (1) to pay an inward cargo transaction fee has incurred a total of less than $50 in inward cargo transaction fees, export entry transaction fees, and outward cargo transaction fees, the earlier of the 2 following dates:

(i)

the 20th day of the month following the month in which the total of inward cargo transaction fees, export entry transaction fees, and outward cargo transaction fees incurred by the person becomes $50 or more:

(ii)

the 20th day of the third month following month A.

(5)

An inward cargo transaction fee is not payable, or if already paid must be refunded, if the report or document to which it relates is cancelled with the permission of a Customs officer.

(6)

The inward cargo transaction fee is inclusive of goods and services tax.

Regulation 13A: inserted, on 1 December 2004, by regulation 3 of the Customs and Excise (Fees) Regulations 2004 (SR 2004/367).

Regulation 13A(1)(a): amended, on 24 June 2014, by regulation 9(1) of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 13A(1)(b)(ii): amended, on 1 October 2010, by regulation 4 of the Customs and Excise (Revenue Collection Threshold) Amendment Regulations 2010 (SR 2010/254).

Regulation 13A(2)(a): amended, on 24 June 2014, by regulation 9(2) of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 13A(2)(a): amended, on 22 February 2013, by regulation 5(1) of the Customs and Excise Amendment Regulations 2013 (SR 2013/7).

Regulation 13A(2)(b): amended, on 24 June 2014, by regulation 9(2) of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 13A(2)(b): amended, on 1 August 2013, by regulation 5(2) of the Customs and Excise Amendment Regulations 2013 (SR 2013/7).

Regulation 13A(3)(a): amended, on 24 June 2014, by regulation 9(3) of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 13A(3)(b): amended, on 24 June 2014, by regulation 9(3) of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 13A(4)(a): amended, on 24 June 2014, by regulation 9(3) of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 13A(5): amended, on 24 June 2014, by regulation 9(2) of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

14 Inward report of craft

The time within which an inward report must be delivered under section 26(2)(a) of the Act is—

(a)

in the case of a ship, within 24 hours of arriving at a Customs place; and

(b)

in the case of an aircraft, within 1 hour of arriving at a Customs place.

15 Exemptions from requirements relating to disembarkation and presentation of baggage

A person who has arrived in New Zealand on a craft—

(a)

that has returned to New Zealand after a journey that did not extend beyond the exclusive economic zone; and

(b)

that did not meet during that journey with any other craft or persons entering the exclusive economic zone from a point outside New Zealand—

is exempted from the requirements of subsections (1) and (3) of section 28 of the Act, and section 29(1) of the Act.

16 Exemption from requirements relating to clearance and departure of craft

Any craft that is to depart from New Zealand on a journey—

(a)

that is not intended to extend beyond the exclusive economic zone; and

(b)

that is not intended to include a meeting with any craft or persons entering the exclusive economic zone from a point outside New Zealand—

is exempt from the requirements of sections 33(2) and 37(1) of the Act.

17 Exemption from requirement to depart from Customs place and present outgoing baggage

Any person who is on, or about to embark onto, a craft described in regulation 16 is exempt from the requirements of sections 30 and 32(1) of the Act.

17A Delivery time of advance notice of departure of craft

An advance notice of departure must be delivered to the Customs under section 34(a) of the Act,—

(a)

in the case of a ship or boat, not less than 4 hours before the intended time of departure of the craft to which it relates; and

(b)

in the case of an aircraft, not less than 30 minutes before the intended time of departure of the craft to which it relates.

Regulation 17A: inserted, on 1 December 2004, by regulation 5 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

Regulation 17A heading: amended, on 24 June 2014, by regulation 10(1) of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 17A: amended, on 24 June 2014, by regulation 10(2) of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

17B Deadline prescribed for outward cargo report

The deadline for an outward cargo report required by section 37A of the Act is,—

(a)

in the case of a ship or boat and cargo more than half of which, by volume, is not in bulk cargo containers, 48 hours after the time of departure from the point or place in New Zealand of the craft to which the report relates; and

(b)

in the case of a ship or boat and cargo more than half of which, by volume, is in bulk cargo containers, 24 hours after the time of departure from the point or place in New Zealand of the craft to which the report relates; and

(c)

in the case of an aircraft, 2 hours after the time of departure from the point or place in New Zealand of the craft to which the report relates.

Regulation 17B: inserted, on 24 June 2014, by regulation 11 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

18 Stores for craft

All classes of goods for use or for consumption on board a craft, whether brought in that craft to New Zealand or shipped in New Zealand, are deemed to be stores for the use of passengers and crew or the service of craft about to depart from a Customs place.

19 Shipment of stores free of duty

The conditions under which stores may be shipped free of duty, or under drawback of duty, are as follows:

(a)

the stores shall be, in the opinion of the chief executive, appropriate in amount for the service of the craft, or for the use or consumption of passengers and crew on that craft; and

(b)

the permission of the chief executive to ship such stores shall first be obtained by the person in charge of or the owner of the craft, or the agent thereof; and

(c)

the stores shall be entered for export; and

(d)

a receipt for all stores for craft received on board a craft shall be given by or on behalf of the person in charge of the craft, who shall, on demand, satisfy the Customs that specified stores have actually been shipped, or fitted into the craft; and

(e)

the stores shall be shipped—

(i)

on craft about to depart (directly or otherwise) for any country outside New Zealand, or subject to the approval of the chief executive in each case, for any of the following places:

(A)

the Antipodes Islands:

(B)

the Auckland Islands:

(C)

the Bounty Islands:

(D)

Campbell Island:

(E)

the Kermadec Islands:

(F)

Antarctica; or

(ii)

on the following craft, or classes of craft, departing from and returning to any port in New Zealand without going to any country outside New Zealand, namely—

(A)

warships:

(B)

seagoing vessels, not being warships, engaged solely under naval control in operations as may be approved by the chief executive:

(C)

fishing vessels, as may be approved by the chief executive.

20 Stores subject to duty

(1)

The conditions under which stores are subject to duty are as follows:

(a)

where goods are entered as stores in accordance with regulation 19, but are not shipped on the designated craft or where no evidence of such shipment is produced to the satisfaction of the chief executive; or

(b)

where stores, whether imported or shipped in New Zealand, are used or consumed in excess of the quantity approved by the chief executive for use on the craft while in New Zealand.

(2)

Stores described in subclause (1) shall be entered for home consumption and duty paid accordingly.

Part 3A Customs access to information

Part 3A: inserted, on 1 December 2004, by regulation 6 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

20A Access to information on border-crossing craft and border-crossing persons

A person who is required to give the Customs access to information under section 38D or section 38E of the Act must provide the Customs with electronic access to the required information in a way that—

(a)

enables the Customs to access the information from within New Zealand without the need to make an international connection; and

(b)

allows for a physical connection—

(i)

with any Customs electronic system used for the purpose of viewing the required information; and

(ii)

that enables the Customs to view the information directly from a location designated by the Customs for that purpose.

Regulation 20A: inserted, on 1 December 2004, by regulation 6 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

20B Access to business records

A person to whom section 95A of the Act applies must give the Customs electronic access to the records that he or she is required to keep under section 95 of the Act, in a way that—

(a)

enables the Customs to access the information from within New Zealand without the need to make an international connection; and

(b)

allows for a physical connection—

(i)

with any Customs electronic system used for the purpose of viewing and using the required information; and

(ii)

that enables the Customs to view and use the information directly from a location designated by the Customs for that purpose.

Regulation 20B: inserted, on 1 December 2004, by regulation 6 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

Part 4 Entry and accounting for goods

21 When entry of imported goods to be made

The time within which entry of goods to which section 39(1) of the Act applies must be made is—

(a)

in the case of goods imported by sea or air, before the date on which the goods are to be imported or within 20 working days after the date of importation of the goods:

(b)
[Revoked]

(c)

in the case of goods removed for home consumption from a Customs controlled area licensed for the purpose described in regulation 6(b), within 15 working days from the end of the month in which the goods were removed from the Customs controlled area:

(d)

in the case of goods entered by way of an Import Entry for Transportation in New Zealand or for Removal for Export as prescribed by the chief executive in rules made under section 288(1)(d) of the Act where a further entry is required by those rules, within 20 working days after the date on which the first entry was made in respect of those goods.

Regulation 21(a): replaced, on 1 February 2013, by regulation 4 of the Customs and Excise Amendment Regulations (No 2) 2012 (SR 2012/402).

Regulation 21(b): revoked, on 1 February 2013, by regulation 4 of the Customs and Excise Amendment Regulations (No 2) 2012 (SR 2012/402).

22 Period for claiming imported goods

The period within which imported goods must be claimed for the purposes of section 39(4)(b) of the Act is 3 months after the date of their importation.

23 When entry of imported goods deemed to be made

An entry of goods to which section 39(1) of the Act applies is deemed to have been made for the purposes of the Act,—

(a)

in the case of an entry made by means of an electronic message, on the date and at the time that the JBMS generates a lodgement number in respect of the receipt of that message; and

(b)

in any other case, when the entry has been received by the Customs.

Regulation 23(a): amended, on 24 June 2014, by regulation 12 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

24 Passing of entry of imported goods

An entry of goods to which section 39(1) of the Act applies is deemed to have been passed in accordance with the Act,—

(a)

in the case of an entry for home consumption, when the JBMS debits the importer’s deferred payment account, or raises a cash account in respect of the duty payable; and

(b)

in the case of an entry of goods deemed to have been made in accordance with regulation 26, when entry is deemed to have been made according to that regulation; and

(c)

in any other case, when a delivery order message is generated by the Customs.

Regulation 24(a): amended, on 24 June 2014, by regulation 13 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 24(c): substituted, on 1 December 2004, by regulation 7 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

24A Import entry transaction fee

(1)

An import entry transaction fee of $29.26 must be paid by every person who—

(a)

makes (whether voluntarily or in compliance with the Act) an import entry under section 39(1) of the Act:

(b)

lodges a document under regulation 25(i)(iii) in relation to goods on which the total duty payable is $60 or more:

(c)

lodges a document required by the chief executive under regulation 26(2) in relation to goods imported on the same craft by a single importer:

(d)

gives security for goods that the chief executive is satisfied have been temporarily imported in accordance with section 116(1) of the Act.

(2)

The import entry transaction fee is payable to the Customs to assist in meeting costs and expenses incurred by the Customs in undertaking the following functions and duties relating to the importation of goods:

(a)

processing the information contained in an import entry or document described in subclause (1):

(b)

identifying and assessing the nature of any risk associated with, or arising from, the goods to which an import entry or document described in subclause (1) relates:

(c)

inspecting consignments identified under paragraph (b) as giving rise to risk.

(3)

The import entry transaction fee is payable with the duty payable on the goods in relation to which the import entry or the document described in subclause (1) is made or lodged.

(4)

Despite subclause (1), an import entry transaction fee is not payable if the import entry, document, or transaction described in subclause (1) relates only to—

(a)

goods conveyed, removed, or trans-shipped for export; or

(b)

goods subject to the control of the Customs that are to be transported from one Customs controlled area to another Customs controlled area for future Customs clearance; or

(c)

goods in relation to which an entry has already been made and the duty paid because an entry was made in respect of those goods when an earlier consignment was found to be short-packed, short-shipped, or short-landed; or

(d)

goods in relation to which full details are not available in order to make a full or complete entry; or

(e)

goods that—

(i)

accompany a passenger on a craft; and

(ii)

are for the person’s own personal, non-commercial use and not for resale; or

(f)

any recreational craft that has arrived under its own power from a point outside New Zealand and any goods (being goods of a class for use or consumption on board a craft) carried on that craft.

(5)

An import entry transaction fee is not payable, or if already paid must be refunded, if—

(a)

the import entry to which it relates is cancelled under section 155A of the Act; or

(b)

the document described in subclause (1) to which it relates is withdrawn or cancelled with the permission of a Customs officer.

(6)

The import entry transaction fee is inclusive of goods and services tax.

(7)

In subclause (4)(f), recreational craft means any yacht or boat that is used primarily for recreational purposes (including use as the owner’s residence) and is not offered or used for hire or reward (for example, as a passenger carrier).

Regulation 24A: substituted, on 1 December 2004, by regulation 4 of the Customs and Excise (Fees) Regulations 2004 (SR 2004/367).

Regulation 24A(1): substituted, on 1 July 2010, by regulation 4(1) of the Customs and Excise Amendment Regulations 2010 (SR 2010/127).

Regulation 24A(1): amended, on 1 August 2013, by regulation 6 of the Customs and Excise Amendment Regulations 2013 (SR 2013/7).

Regulation 24A(1)(b): amended, on 1 October 2010, by regulation 5 of the Customs and Excise (Revenue Collection Threshold) Amendment Regulations 2010 (SR 2010/254).

Regulation 24A(4): substituted, on 1 July 2010, by regulation 4(2) of the Customs and Excise Amendment Regulations 2010 (SR 2010/127).

Regulation 24A(5)(a): amended, on 1 July 2010, by regulation 4(3) of the Customs and Excise Amendment Regulations 2010 (SR 2010/127).

Regulation 24A(7): added, on 1 July 2010, by regulation 4(4) of the Customs and Excise Amendment Regulations 2010 (SR 2010/127).

25 Certain imported goods exempt from entry

The following goods or classes of goods are exempt from the requirements of section 39(1) of the Act:

(a)

any goods not unloaded in New Zealand that are destined for a point outside New Zealand:

(b)

any craft, not being owned or registered in New Zealand, that arrives in New Zealand from a foreign port or airport as part of an international voyage and—

(i)

during that voyage travels to 1 or more Customs places within New Zealand for a period no longer than 6 months before departing for a foreign port or airport; and

(ii)

is engaged in the movement of cargo between Customs places in New Zealand:

(c)

any craft that arrives solely for repair during the course of an international voyage:

(d)

a military craft forming part of the armed services of any foreign country:

(e)

any New Zealand owned or registered craft, not being imported as cargo, that has previously been entered for home consumption:

(f)

any craft built in New Zealand, not being imported as cargo, that has not previously been entered for export:

(g)

any stores to which regulation 18 applies on the condition that they are declared on a stores list and on a further condition that the stores are kept in a secure area to the satisfaction of the chief executive:

(h)

the following goods subject to the condition that the importer enters into and complies with such convenants as may be required by the chief executive:

(i)

any bulk cargo containers and accessories therefor, including clip-on refrigerator units:

(ii)

any pallet that has a value of less than $100 and is imported laden; provided that the chief executive is satisfied that the pallet has not been imported for sale or re-use in New Zealand:

(iii)

any pallet that has a value of less than $100 and is imported unladen and any pallet (whether imported laden or unladen) that has a value of $100 or more being in either case a pallet that is imported temporarily and in respect of which a permit under section 47(1)(c) of the Act has been granted:

(iv)

any wagons, trolleys, and wheeled pallets especially designed for the handling of bulk cargo containers:

(v)

any lighters imported temporarily for the purpose of facilitating the loading and unloading of cargo:

(vi)

any spools, bobbins, and similar articles that are used to convey or transport imported goods, and that are to be returned to the supplier of those goods:

(ha)

goods that are to be, or are being, transhipped internationally, and are covered by a transhipment request under section 48A(2) agreed to by the chief executive:

(i)

any postal articles, on the condition that—

(i)

the goods have been imported by a person other than in the course of a business activity carried on by that person; and

(ii)

the goods are not subject to a licence or permit under any Act; and

(iii)

the importer complies with any requirement of the chief executive for the lodgement of any document (not being an entry) in respect of those goods.

Regulation 25(ha): inserted, on 24 June 2014, by regulation 14 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

26 Certain goods deemed to be entered

(1)

The following goods or classes of goods shall be deemed to have been entered under section 39(1) of the Act:

(a)

goods that are temporarily imported into New Zealand under the authority of a carnet, on presentation of the carnet:

(b)

goods being the personal baggage or household or other effects belonging to and accompanying passengers, or crew, in any craft, and not being motor vehicles or craft of any kind and not being dutiable goods imported for the purpose of sale, exchange, or as trade samples but including any such goods that are not required to be declared on any of forms 3, 3A, 4, 4A, 5, 5A, 6, or 7, when—

(i)

a declaration in either form 3, 3A, 4, 4A, 5, 5A, 6, or 7, as appropriate, is presented to a Customs officer; or

(ii)

the goods are lawfully removed from a Customs controlled area:

(c)

goods the total value of which is less than $1,000 where those goods are the only goods imported by the importer in any one craft or, in the case of postal articles, in any one mail when application is made by the importer for their delivery.

(2)

Notwithstanding paragraph (c) of subclause (1), where the chief executive requires any document to be lodged with the Customs in respect of any goods referred to in that paragraph (c), the goods will not be deemed to be entered until the document has been lodged and accepted by the chief executive.

(3)

In this regulation and regulation 29(1)(ba), carnet means—

(a)

an ATA (admission temporaire/temporary admission) carnet issued pursuant to the Customs Convention on the ATA Carnet for the Temporary Admission of Goods; or

(b)

a carnet de passages en douane issued pursuant to the Customs Convention on the Temporary Importation of Private Road Vehicles.

Regulation 26(1)(a): replaced, on 1 February 2013, by regulation 5(1) of the Customs and Excise Amendment Regulations (No 2) 2012 (SR 2012/402).

Regulation 26(1)(b): amended, on 3 February 2003, by regulation 4 of the Customs and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).

Regulation 26(1)(b): amended, on 1 August 1999, by regulation 2(a) of the Customs and Excise Amendment Regulations 1999 (SR 1999/222).

Regulation 26(1)(b)(i): amended, on 3 February 2003, by regulation 4 of the Customs and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).

Regulation 26(1)(b)(i): amended, on 1 August 1999, by regulation 2(b) of the Customs and Excise Amendment Regulations 1999 (SR 1999/222).

Regulation 26(3): inserted, on 1 February 2013, by regulation 5(2) of the Customs and Excise Amendment Regulations (No 2) 2012 (SR 2012/402).

27 Manner of specifying volume of alcohol

Where, in respect of an entry required by section 39(1) of the Act, the volume of the alcohol in any beverage is required to be shown, the person making the entry shall specify the volume of alcohol in accordance with the alcohol strength stated by the manufacturer in the invoice, or on the label of the product concerned.

27A Deadline prescribed for transhipment requests

The deadline for transhipment requests made under section 48A(2) of the Act to the Customs is,—

(a)

in the case of cargo to be or being transhipped internationally,—

(i)

on a ship or boat, 24 hours before the estimated time of arrival in New Zealand of the craft on which the cargo is brought from a point outside New Zealand; and

(ii)

on an aircraft, 1 hour before the estimated time of arrival in New Zealand of the craft on which the cargo is brought from a point outside New Zealand; and

(b)

in the case of cargo to be or being transhipped domestically on a craft, the close of the 20th day after the date on which the craft on which the cargo is brought from a point outside New Zealand arrives at the (Customs or other) place to which the craft proceeds directly on arriving within New Zealand.

Regulation 27A: inserted, on 24 June 2014, by regulation 15 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

28 Deadline prescribed for entry of goods for export

The deadline before which an entry of goods to which section 49(1) of the Act applies must be made (unless the chief executive under section 49(1)(b) of the Act allows the entry to be made before a later deadline) is 48 hours before the goods are shipped for export.

Regulation 28: substituted, on 8 December 2009, by section 6(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).

28A Export entry transaction fee

(1)

Every person who makes an export entry under section 49(1) of the Act must,—

(a)

if the entry relates to goods being entered for export under a Customs-approved secure exports scheme, pay an export entry transaction fee of $12.01; or

(b)

in any other case, pay an export entry transaction fee of $17.94.

(2)

The export entry transaction fee is payable to the Customs to assist in meeting costs and expenses incurred by the Customs in undertaking the following functions and duties relating to the exportation of goods:

(a)

processing the information contained in an export entry:

(b)

identifying and assessing the nature of any risk associated with, or arising from, the goods to which an export entry relates:

(c)

inspecting consignments identified under paragraph (b) as giving rise to risk.

(3)

The export entry transaction fee is payable no later than the following date:

(a)

if, on the last day of the month in which an export entry is made (month A) the person required by subclause (1) to pay an export entry transaction fee has incurred a total of $50 or more in export entry transaction fees, inward cargo transaction fees, and outward cargo transaction fees, the 20th day of the month following month A:

(b)

if, on the last day of month A the person required by subclause (1) to pay an export entry transaction fee has incurred a total of less than $50 in export entry transaction fees, inward cargo transaction fees, and outward cargo transaction fees, the earlier of the 2 following dates:

(i)

the 20th day of the month following the month in which the total of export entry transaction fees, inward cargo transaction fees, and outward cargo transaction fees incurred by the person becomes $50 or more:

(ii)

the 20th day of the third month following month A.

(4)

An export entry transaction fee is not payable, or if already paid must be refunded, if the export entry to which it relates is cancelled under section 42 of the Act.

(5)

The export entry transaction fee is inclusive of goods and services tax.

Regulation 28A: inserted, on 1 December 2004, by regulation 5 of the Customs and Excise (Fees) Regulations 2004 (SR 2004/367).

Regulation 28A(1)(a): amended, on 1 August 2013, by regulation 7(1) of the Customs and Excise Amendment Regulations 2013 (SR 2013/7).

Regulation 28A(1)(b): amended, on 1 August 2013, by regulation 7(2) of the Customs and Excise Amendment Regulations 2013 (SR 2013/7).

28B Passing of entry of goods for export

An entry of goods for export under section 49(1) of the Act is deemed to have been passed for the purposes of the Act when a delivery order message is generated by the Customs in respect of that entry.

Regulation 28B: inserted, on 1 December 2004, by regulation 8 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

29 Goods for export exempt from entry

(1)

The following goods or classes of goods are exempt from the requirements of section 49(1) of the Act:

(a)

bona fide gifts to persons resident outside New Zealand:

(b)

trade samples supplied without charge to persons resident outside New Zealand:

(ba)

goods that have satisfied all conditions of entry (including presentation of a carnet as defined in regulation 26(3)) and that on importation were deemed to have been entered under regulation 26(1)(a):

(c)

passenger’s baggage and effects except—

(i)

goods sold from a Customs controlled area licensed for the purpose described in section 10(b) of the Act, or in regulation 6(b); or

(ii)

goods subject to a claim for a drawback of duty:

(d)

goods exported by diplomatic missions:

(e)

film and video tape exported for use overseas and return to New Zealand:

(f)

commercial documents and newspapers:

(g)

ships and aircraft leaving New Zealand under their own power, other than those—

(i)

that—

(A)

were imported under the authority of section 116 of the Act; and

(B)

on importation, were entered on a temporary import entry; or

(ii)

that—

(A)

were imported for a charter or lease in New Zealand; and

(B)

on importation, were entered on a standard import entry; or

(iii)

that have been sold, and are leaving for delivery outside New Zealand; or

(iv)

that are leaving for sale outside New Zealand:

(ga)

goods that are to be, or are being, transhipped internationally, and are covered by a transhipment request under section 48A(2) agreed to by the chief executive:

(h)

goods sent by parcel post for repair and return:

(i)

goods of a type normally used for commercial or business purposes, such as laptops (including palmtop and notebook) computers and peripheral equipment (eg, portable printers), portable typewriters, cellular telephones, video and other photographic equipment carried by a passenger leaving New Zealand:

(j)

any goods having an FOB value not exceeding $1,000 and not being—

(i)

goods sold from a Customs controlled area licensed for the purpose described in section 10(b) of the Act, or in regulation 6(b); or

(ii)

goods subject to a claim for a drawback of duty.

(2)

Any goods to which subclause (1) applies shall be deemed to have been entered when the bill of lading or air consignment note or air waybill, as the case may be, is presented to a Customs officer, or accepted for posting by New Zealand Post Limited.

Regulation 29(1)(ba): inserted, on 1 February 2013, by regulation 6 of the Customs and Excise Amendment Regulations (No 2) 2012 (SR 2012/402).

Regulation 29(1)(g): substituted, on 13 January 2011, by regulation 4 of the Customs and Excise Amendment Regulations (No 3) 2010 (SR 2010/465).

Regulation 29(1)(ga): inserted, on 24 June 2014, by regulation 16 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 29(2): amended, on 1 December 2004, by regulation 9 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

29A Outward cargo transaction fee

(1)

Every person who delivers a document of the kind referred to in subclause (2) to the Customs must pay an outward cargo transaction fee specified in subclause (3).

(2)

The document is—

(a)

an outward cargo report required by section 37A of the Act; or

(b)

a document of the kind referred to in regulation 29(2) that is presented to a Customs officer for the purpose of obtaining permission for the goods described in that document to be loaded for export.

(3)

The outward cargo transaction fee is,—

(a)

if a document described in subclause (2) relates to cargo carried on a ship or boat, $28.83; or

(b)

if a document described in subclause (2) relates to cargo carried on an aircraft, $11.51.

(4)

The outward cargo transaction fee is payable to the Customs to assist in meeting costs and expenses incurred by the Customs in undertaking the following functions and duties relating to the exportation of goods:

(a)

processing the information contained in a document described in subclause (2):

(b)

identifying and assessing the nature of any risk associated with, or arising from, the cargo to which a document described in subclause (2) relates:

(c)

inspecting consignments identified under paragraph (b) as giving rise to risk.

(5)

The outward cargo transaction fee is payable no later than the following date:

(a)

if, on the last day of the month in which a document described in subclause (2) is delivered to the Customs (month A) the person required by subclause (1) to pay an outward cargo transaction fee has incurred a total of $50 or more in outward cargo transaction fees, inward cargo transaction fees, and export entry transaction fees, the 20th day of the month following month A:

(b)

if, on the last day of month A the person required by subclause (1) to pay an outward transaction fee has incurred a total of less than $50 in outward cargo transaction fees, inward cargo transaction fees, and export entry transaction fees, the earlier of the 2 following dates:

(i)

the 20th day of the month following the month in which the total of outward cargo transaction fees, inward cargo transaction fees, and export entry transaction fees incurred by the person becomes $50 or more:

(ii)

the 20th day of the third month following month A.

(6)

An outward cargo transaction fee is not payable, or if already paid must be refunded, if the document to which it relates is cancelled with the permission of a Customs officer.

(7)

The outward cargo transaction fee is inclusive of goods and services tax.

Regulation 29A: inserted, on 1 December 2004, by regulation 6 of the Customs and Excise (Fees) Regulations 2004 (SR 2004/367).

Regulation 29A(2)(a): replaced, on 24 June 2014, by regulation 17 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 29A(3)(a): amended, on 1 August 2013, by regulation 8(1) of the Customs and Excise Amendment Regulations 2013 (SR 2013/7).

Regulation 29A(3)(b): amended, on 1 August 2013, by regulation 8(2) of the Customs and Excise Amendment Regulations 2013 (SR 2013/7).

Part 5 Duties

30 Notification of rates of exchange

The determinations of the fair rates of exchange of foreign currency made by the chief executive pursuant to section 62 of the Act shall be notified in a New Zealand Customs Service publication.

31 Warrant for compulsory acquisition of goods

The warrant for compulsory acquisition of goods under section 63(2) of the Act shall be in form 8.

Part 6 Determination of country of produce or manufacture

Provisions relating to Australia

32 Interpretation

In regulations 32 to 39G, unless the context otherwise requires,—

adjusted value, in relation to any goods, means the value of the goods determined in accordance with Schedule 2 of the Act

allocate means to apportion in a manner appropriate under generally accepted accounting principles

allowable expenditure, in relation to labour, means the sum of costs—

(a)

incurred by, or on behalf of, the principal manufacturer that relate, directly or indirectly, wholly or partly, to the processing of the goods in Australia and that can reasonably be allocated to the processing of the goods in Australia; and

(b)

that consist of 1 or more of the following:

(i)

the cost of wages and employee benefits:

(ii)

the cost of supervision and training:

(iii)

the cost of management of the process of manufacture:

(iv)

the cost of receipt and storage of materials:

(v)

the cost of quality control:

(vi)

the cost of packing goods into inner containers:

(vii)

the cost of handling and storing goods within the place or places in which a process, operated by the principal manufacturer in Australia, is performed

allowable expenditure, in relation to overheads, means the sum of costs—

(a)

incurred by, or on behalf of, the principal manufacturer that relate, directly or indirectly, wholly or partly, to the processing of the goods in Australia and that can reasonably be allocated to the processing of the goods in Australia; and

(b)

that consist of 1 or more of the following:

(i)

the cost of inspecting and testing materials and goods:

(ii)

the cost of insurance of the following kinds:

(A)

insurance of plant, equipment, and materials used in the production of the goods:

(B)

insurance of work in progress and finished goods:

(C)

liability insurance:

(D)

accident compensation insurance:

(E)

insurance against consequential loss from accident to plant and equipment:

(iii)

the cost of dies, moulds, and tooling and the depreciation, maintenance, and repair of plant and equipment:

(iv)

the cost of interest payments for plant and equipment:

(v)

the cost of research, development, design, and engineering:

(vi)

the cost of the following items in respect of real property that is used, in Australia, in the manufacture of the goods:

(A)

insurance:

(B)

rent and lease payments:

(C)

mortgage interest:

(D)

depreciation on buildings:

(E)

maintenance and repair:

(F)

rates and taxes:

(G)
[Revoked]

(vii)

the cost of leasing of plant and equipment:

(viii)

the cost of energy, fuel, water, lighting, lubricants, rags, and other materials and supplies not directly incorporated in goods manufactured in the territory of the exporting party:

(ix)

the cost of storing goods at the place or places in which a process, operated by the principal manufacturer in Australia, is performed:

(x)

the cost of royalties or licences in respect of patented machines or processes used in the manufacture of the goods or in respect of the right to manufacture the goods:

(xi)

the cost of subscriptions to standards institutions, and industry and research associations:

(xii)

the cost of the provision of medical care, cleaning services, cleaning materials and equipment, training materials, and safety and protective clothing and equipment:

(xiii)

the cost of the disposal of non-recyclable waste:

(xiv)

the cost of subsidising a cafeteria in the place or places in which a process, operated by the principal manufacturer in Australia, is performed, to the extent not recovered by financial returns:

(xv)

the cost of security in the place or places in which a process, operated by the principal manufacturer in Australia, is performed:

(xvi)

the cost of computer facilities allocated to the process of manufacture of the goods:

(xvii)

the cost of contracting out, within the territories of either or both parties, part of the manufacturing process, including any associated transport or storage costs:

(xviii)

the cost of employee transport:

(xix)

the cost of vehicle expenses:

(xx)

the cost of any fringe benefits tax or tax of a similar nature:

(xxi)

the cost of transporting goods in Australia between places in which 1 or more processes are performed by, or on behalf of, the principal manufacturer; and

(c)

does not include any of the following costs:

(i)

any costs or expense relating to the general expense of doing business (including, but not limited to, any cost or expense relating to insurance or to executive, financial, sales, advertising, marketing, accounting, or legal services):

(ii)

the cost of telephone, mail, or other means of communication:

(iii)

the cost of international travel and expenses, including fares and accommodation:

(iv)

the cost of the following items in respect of real property used by persons carrying out administrative functions:

(A)

insurance:

(B)

rent and lease payments:

(C)

mortgage interest:

(D)

depreciation on buildings:

(E)

maintenance and repair:

(F)

rates and taxes:

(v)

the cost of conveying, insuring, or shipping the goods after manufacture:

(vi)

the cost of shipping containers or packing the goods into shipping containers:

(vii)

the cost of any royalty payment relating to a licensing agreement to distribute or sell the goods:

(viii)

the profit of the principal manufacturer and the profit or remuneration of any trader, agent, broker, or other person dealing in the goods after manufacture:

(ix)

any other costs incurred after the completion of all processes performed by, or on behalf of, the principal manufacturer:

(x)

the cost of processing goods in a place that is not in the territory of a party

Annex G means Annex G of the ANZCERTA as compiled by the chief executive under regulation 32A(1) and as required to be read in the manner set out in the list made under regulation 32A(3)

ANZCERTA means the Australia New Zealand Closer Economic Relations Trade Agreement done at Canberra on 28 March 1983

factory cost means the sum of the total expenditure on originating and non-originating materials, the allowable expenditure on labour and factory overheads, and the cost of inner containers

fungible goods or fungible materials means goods or materials that are interchangeable for commercial purposes and whose properties are essentially identical and between which it is impractical to differentiate by mere visual examination

generally accepted accounting principles means principles with respect to the recording of revenues, expenses, costs, assets, and liabilities, the disclosure of information, and the preparation of financial statements, being principles that reflect the recognised consensus, or that have substantial authoritative support, in Australia and that may encompass broad guidelines of general application as well as detailed standards, practices, and procedures

goods wholly obtained or produced, in relation to the territory of either or both parties, means goods that are—

(a)

mineral goods extracted in the territory of a party:

(b)

plants grown in the territory of a party, or products obtained from such plants:

(c)

a live animal born and raised in the territory of a party:

(d)

a product obtained from a live animal in the territory of a party:

(e)

goods obtained from hunting, trapping, fishing, capturing, or aquaculture conducted in the territory of a party:

(f)

fish, shellfish, and any other marine life taken from the sea by vessels registered or recorded with a party and flying its flag, or entitled to fly its flag:

(g)

goods produced or obtained exclusively from products referred to in paragraph (f) on board factory ships registered or recorded with a party and flying its flag:

(h)

goods taken by a party, or a person of the party, from the seabed or subsoil of the territorial sea or the continental shelf of that party, in accordance with that party’s rights under international law:

(i)

waste and scrap derived from the production of goods in the territory of a party, or used goods collected in the territory of a party, if those goods are fit only for the recovery of raw materials:

(j)

goods produced in the territory of a party exclusively from goods referred to in paragraphs (a) to (i), or from their derivatives, at any stage of production

indirect materials

(a)

means goods used or consumed—

(i)

in the production, testing, or inspection of goods but not physically incorporated into the goods; or

(ii)

in the maintenance of buildings or the operation of equipment associated with the production of the goods; and

(b)

includes—

(i)

fuel and energy:

(ii)

tools, dies, and moulds:

(iii)

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

(iv)

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

(v)

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

(vi)

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

(vii)

catalysts and solvents:

(viii)

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

manufacture means the creation of an article essentially different from the matters or substances that go into the article

materials means goods that are used or consumed in the production of other goods

non-originating materials means materials that are not originating materials

originating goods means goods of a class specified in regulation 33(2) that meet all applicable criteria specified by regulations 33 to 39C

originating materials means originating goods or indirect materials

party means Australia or New Zealand

preferential treatment means the application, under section 7(1)(a) of the Tariff Act 1988, of the Tariff to goods that are the produce or manufacture of Australia

principal manufacturer means the person in the territory of a party who performs, or has had performed on its behalf, the last process of the manufacture of goods

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

production means growing, farming, breeding, capturing, gathering, collecting, extracting, raising, mining, harvesting, fishing for, trapping, hunting, manufacturing, processing, assembling, restoring, or renovating goods

qualifying expenditure means—

(a)

total expenditure on originating materials; and

(b)

allowable expenditure on labour and factory overheads incurred in the territory of either or both parties; and

(c)

the cost of inner containers that originate in the territory of either or both parties

self-produced, in relation to any materials, means materials that are produced by a producer of goods and used or consumed in the production of those goods

unmanufactured raw products means natural or primary products that have not been subjected to an industrial process, other than an ordinary process of primary production, including any of the following:

(a)

animals:

(b)

bones, hides, skins, and other parts of animals obtained by killing, including such hides and skins that have been sun-dried:

(c)

greasy wool:

(d)

plants and parts of plants, including raw cotton, bark, fruit, nuts, grains, seeds in their natural state, and unwrought logs:

(e)

minerals in their natural state and ores:

(f)

crude petroleum.

Regulation 32: substituted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

Regulation 32 adjusted value: substituted, on 13 December 2007, by regulation 4(1) of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(vi)(G): revoked, on 22 October 2009, by regulation 4(1) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(vii): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(viii): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(ix): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(x): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(xi): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(xii): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(xiii): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(xiv): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(xv): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(xvi): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(xvii): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(xviii): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(xix): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(xx): substituted, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 allowable expenditure (in relation to overheads) paragraph (b)(xxi): added, on 22 October 2009, by regulation 4(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 32 Annex G: inserted, on 1 September 2011, by regulation 4 of the Customs and Excise (Rules of Origin—Product-specific Rules for Australian Goods) Amendment Regulations 2011 (SR 2011/276).

Regulation 32 Annex G: amended, on 1 January 2012, by regulation 4 of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2011 (SR 2011/353).

Regulation 32 ANZCERTA: inserted, on 13 December 2007, by regulation 4(4) of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

Regulation 32 Customs Valuation Agreement: revoked, on 13 December 2007, by regulation 4(3) of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

Regulation 32 goods wholly obtained or produced: amended, on 30 April 2012, by regulation 4(1) of the Customs and Excise (Rules of Origin for Australian Goods—ANZCERTA Article 3) Amendment Regulations 2012 (SR 2012/77).

Regulation 32 manufacture: replaced, on 30 April 2012, by regulation 4(2) of the Customs and Excise (Rules of Origin for Australian Goods—ANZCERTA Article 3) Amendment Regulations 2012 (SR 2012/77).

Regulation 32 producer: amended, on 30 April 2012, by regulation 4(3) of the Customs and Excise (Rules of Origin for Australian Goods—ANZCERTA Article 3) Amendment Regulations 2012 (SR 2012/77).

Regulation 32 production: amended, on 30 April 2012, by regulation 4(4) of the Customs and Excise (Rules of Origin for Australian Goods—ANZCERTA Article 3) Amendment Regulations 2012 (SR 2012/77).

32A Chief executive must compile up-to-date version of Annex G

(1)

The chief executive must, by 1 September 2011, compile a document that accurately sets out the text of Annex G of the ANZCERTA as—

(a)

replaced by the text set out in Attachment A to the letter dated 5 June 2010 from the Minister of Trade of New Zealand to the Minister for Trade of Australia (which is part of an exchange of letters constituting an agreement between the Government of New Zealand and the Government of Australia to amend the ANZCERTA); and

(b)

corrected by the deletion shown in the attachment to the note dated 8 July 2011 from the New Zealand High Commission at Canberra to the Department of Foreign Affairs and Trade of Australia.

(2)

On and from 1 January 2012, the document compiled under subclause (1) must be read in the manner set out in the list made by the chief executive under subclause (3).

(3)

The chief executive must, by 1 January 2012, make a list that sets out the manner in which the document compiled under subclause (1) is required to be read in order to align it with the Harmonised System as in force in respect of New Zealand as at 1 January 2012.

Regulation 32A: inserted, on 1 September 2011, by regulation 5 of the Customs and Excise (Rules of Origin—Product-specific Rules for Australian Goods) Amendment Regulations 2011 (SR 2011/276).

Regulation 32A(2): inserted, on 1 January 2012, by regulation 5 of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2011 (SR 2011/353).

Regulation 32A(3): inserted, on 1 January 2012, by regulation 5 of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2011 (SR 2011/353).

33 Originating goods

(1)

For the purposes of the Act and the Tariff Act 1988, goods imported from Australia are taken to be the produce or manufacture of Australia if they fall into 1 or more classes specified in subclause (2).

(2)

The classes of goods are—

(a)

goods wholly obtained or produced in the territory of either or both parties:

(b)

goods that are entirely produced in the territory of either or both parties exclusively from originating materials:

(c)

goods that are entirely produced in the territory of either or both parties and meet the requirements specified in Annex G (which imposes change in tariff classifications and, in some cases, regional value content requirements for goods produced from non-originating materials):

(d)

goods that are wholly manufactured in the territory of either or both parties from 1 or more of the following:

(i)

unmanufactured raw products:

(ii)

materials wholly manufactured in the territory of either or both parties:

(iii)

materials that have been imported (from a place outside the territories of the parties), and that the chief executive has determined, for the purposes of Article 3(1)(c)(ii)(III) of ANZCERTA, to be manufactured raw materials:

(e)

goods imported from Australia before 1 January 2012 that meet the following conditions:

(i)

the last process in the manufacture of the goods was performed in Australia; and

(ii)

the regional value content of the goods is not less than 50% based on the factory cost method:

(f)

goods that are taken to be originating goods under any of regulations 34 to 39C.

(3)

Originating materials from the territory of a party that are used or consumed in the production of goods in the territory of the other party are deemed to originate in the territory of the other party.

Regulation 33: substituted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

Regulation 33(2): substituted, on 13 December 2007, by regulation 5 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

Regulation 33(2)(a): amended, on 30 April 2012, by regulation 5 of the Customs and Excise (Rules of Origin for Australian Goods—ANZCERTA Article 3) Amendment Regulations 2012 (SR 2012/77).

Regulation 33(2)(c): amended, on 1 September 2011, by regulation 6 of the Customs and Excise (Rules of Origin—Product-specific Rules for Australian Goods) Amendment Regulations 2011 (SR 2011/276).

33A Minimal operations

(1)

Goods are not originating goods merely because of the following operations:

(a)

the preservation of the goods in good condition for the purpose of transport or storage:

(b)

the disassembly of the goods:

(c)

the affixing of marks, labels, or other like distinguishing signs on the goods or the packaging of the goods:

(d)

the packaging, changes to packaging, the breaking up or assembly of packages, or the presentation of the goods for transport or sale:

(e)

quality control inspections of the goods:

(f)

any combination of operations referred to in paragraphs (a) to (e).

(2)

This regulation overrides regulations 33 and 34 to 39G.

Regulation 33A: inserted, on 30 April 2012, by regulation 6 of the Customs and Excise (Rules of Origin for Australian Goods—ANZCERTA Article 3) Amendment Regulations 2012 (SR 2012/77).

34 Third country transhipment

(1)

Goods are not originating goods if, while outside the territories of the parties, they undergo any production or other operation.

(2)

Subclause (1) does not apply to operations that consist merely of 1 or more of the following:

(a)

unloading, reloading, and storing:

(b)

repacking:

(c)

relabelling:

(d)

any other operation necessary to preserve the goods concerned in good condition or to transport them to the territory of a party.

Regulation 34: substituted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

35 Goods where value of non-originating materials that do not satisfy required change in tariff classification is 10% or less

Goods wholly or partly produced from non-originating materials are taken to be originating goods, even though they do not satisfy a change in tariff classification required by Annex G, if—

(a)

the value of all non-originating materials used or consumed in the production of the goods and that are non-originating materials that do not satisfy a change in tariff classification required by Annex G does not exceed 10% of the adjusted value of the goods; and

(b)

the goods meet all other applicable criteria of regulations 33 to 39C.

Regulation 35: substituted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

Regulation 35 heading: amended, on 22 October 2009, by regulation 5(1) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 35: amended, on 1 September 2011, by regulation 7 of the Customs and Excise (Rules of Origin—Product-specific Rules for Australian Goods) Amendment Regulations 2011 (SR 2011/276).

Regulation 35: amended, on 22 October 2009, by regulation 5(2) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 35(a): amended, on 1 September 2011, by regulation 7 of the Customs and Excise (Rules of Origin—Product-specific Rules for Australian Goods) Amendment Regulations 2011 (SR 2011/276).

Regulation 35(a): amended, on 22 October 2009, by regulation 5(3)(a) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

Regulation 35(a): amended, on 22 October 2009, by regulation 5(3)(b) of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

36 Regional value content

(1)

In any case where Annex G requires the regional value content of specified goods to be calculated by the build-down method, the value of that content is calculated as follows:

formula

where—

RVC

is the regional value content, expressed as a percentage

AV

is the adjusted value

VNM

is the value of non-originating materials (not including materials that are self-produced) that are acquired and used or consumed by the producer in the production of the goods.

(2)

In any case where Annex G requires the regional value content of specified goods to be calculated by the build-up method, the value of that content is calculated as follows:

formula

where—

RVC

is the regional value content, expressed as a percentage

AV

is the adjusted value

VNM

is the value of originating materials that are acquired or self-produced, and used or consumed by the producer in the production of the goods.

(3)

In any case where Annex G requires the regional value content of specified goods to be calculated by the factory cost method or for the purposes of calculating the regional value content of goods by that method under regulation 33(2)(c) or (e)(ii), the value of that content is calculated as follows:

formula

where—

RVC

is the regional value content, expressed as a percentage

QE

is the qualifying expenditure on the goods

FC

is the factory cost of producing the goods.

Regulation 36: substituted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

Regulation 36(1): substituted, on 13 December 2007, by regulation 6 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

Regulation 36(1): amended, on 1 September 2011, by regulation 8 of the Customs and Excise (Rules of Origin—Product-specific Rules for Australian Goods) Amendment Regulations 2011 (SR 2011/276).

Regulation 36(2): substituted, on 13 December 2007, by regulation 6 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

Regulation 36(2): amended, on 1 September 2011, by regulation 8 of the Customs and Excise (Rules of Origin—Product-specific Rules for Australian Goods) Amendment Regulations 2011 (SR 2011/276).

Regulation 36(3): amended, on 1 September 2011, by regulation 8 of the Customs and Excise (Rules of Origin—Product-specific Rules for Australian Goods) Amendment Regulations 2011 (SR 2011/276).

Regulation 36(3): amended, on 22 October 2009, by regulation 6 of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

37 Tolerance in cases where 50% regional value content required

(1)

This regulation applies in cases where these regulations require a regional value content of at least 50% based on the factory cost method.

(2)

The chief executive may state in writing that the chief executive is satisfied that the following circumstances exist:

(a)

the regional value content of particular goods from Australia is 48% or more, but less than 50%; and

(b)

the regional value content of those goods would be at least 50% if an unforeseen circumstance had not occurred; and

(c)

the situation caused by the unforeseen circumstance is unlikely to continue.

(3)

When the chief executive makes a statement under subclause (2), the following goods are deemed to have a regional value content of at least 50%:

(a)

the goods in respect of which the statement was made:

(b)

any similar goods in a subsequent shipment that are also affected by the unforeseen circumstance described under subclause (2)(b).

(4)

The chief executive may at any time amend or revoke any statement made under subclause (2) to reflect changed circumstances.

(5)

For the purposes of subclause (3), similar goods, in relation to goods in a particular shipment, means goods that—

(a)

are contained in another shipment that is imported by the same importer from the same manufacturer; and

(b)

contain the same materials and undergo the same process or processes of manufacture as the goods in the first-mentioned shipment.

Regulation 37: substituted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

38 Value of materials

(1)

For the purpose of calculating the regional value content of goods in accordance with regulations 33 to 37 and Annex G, the value of materials used or consumed in the production of the goods is as follows:

(a)

for materials that the producer of the goods imports—

(i)

into Australia, the value of the materials as calculated under the Customs Act 1901 (Australia):

(ii)

into New Zealand, the adjusted value of the materials:

(b)

for materials acquired in the territory where the goods are produced, the cost of acquisition and the cost of transporting the materials to the producer of the goods if that cost is not included in the cost of acquisition:

(c)

for materials that are self-produced, the sum of all expenses incurred in the production of the materials, including general expenses, and an amount for profit equivalent to the profit added in the normal course of trade.

(2)

The value of originating materials obtained under subclause (1) may be adjusted by adding to that value any of the following items if they have not been included under that subclause:

(a)

the costs of freight, insurance, packing, and all other costs incurred in transporting the materials within or between the territories of the parties to the location of the producer:

(b)

duties, taxes, and customs brokerage fees on the materials paid in the territory of either or both parties, other than duties and taxes that are waived, refunded, refundable, or otherwise recoverable, including credit against duty or tax paid or payable:

(c)

the cost of waste and spoilage resulting from the use of the materials in the production of the goods, less the value of renewable scrap or by-products.

(3)

The value of non-originating materials obtained under subclause (1) may be adjusted by subtracting from that value any of the following items if they have been included under that subclause:

(a)

the costs of freight, insurance, packing, and all other costs incurred in transporting the materials within or between the territories of the parties to the location of the producer:

(b)

duties, taxes, and customs brokerage fees on the materials paid in the territory of either or both parties, other than duties and taxes that are waived, refunded, refundable, or otherwise recoverable, including credit against duty or tax paid or payable:

(c)

the cost of waste and spoilage resulting from the use of the materials in the production of the goods, less the value of renewable scrap or by-products:

(d)

the cost of processing incurred in the territory of a party in the production of the non-originating materials:

(e)

the cost of any originating materials used or consumed in the production of the non-originating materials in the territory of a party.

Regulation 38: substituted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

Regulation 38(1): amended, on 1 September 2011, by regulation 9 of the Customs and Excise (Rules of Origin—Product-specific Rules for Australian Goods) Amendment Regulations 2011 (SR 2011/276).

Regulation 38(1)(a): substituted, on 13 December 2007, by regulation 7 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

39 Standard accessories, spare parts, and tools as originating goods

(1)

Accessories, spare parts, or tools delivered with originating goods that form part of the standard accessories, spare parts, or tools for those goods must be treated as originating goods and must be disregarded in determining whether all the non-originating materials used in the production of the originating goods undergo any applicable change in tariff classification, if—

(a)

the accessories, spare parts, or tools are not invoiced separately from the originating goods; and

(b)

the quantities and value of the accessories, spare parts, or tools are customary for the originating goods; and

(c)

in any case where the goods are subject to a regional value content requirement, the value of the accessories, spare parts, or tools is taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the goods.

(2)

Subclause (1) does not apply if the accessories, spare parts, or tools have been added solely for the purpose of artificially raising the regional value content of the goods.

Regulation 39: substituted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

39A Fungible goods or materials as originating goods

(1)

The determination of whether fungible goods or materials are originating goods is made—

(a)

by physical separation of each of the goods or materials; or

(b)

through the use of any inventory management method, such as averaging, last in and first out, or first in and first out, as recognised in generally accepted accounting principles.

(2)

An inventory management method selected under subclause (1)(b) for particular fungible goods or materials must continue to be used for those fungible goods or materials throughout the fiscal year of the producer that selected the inventory management method.

Regulation 39A: inserted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

39B Packaging materials and containers

(1)

Packaging materials and containers in which goods are packaged for retail sale, if classified with those goods, are not included in determining whether non-originating materials used or consumed in the production of those goods have undergone the applicable change in tariff classification as set out in Annex G.

(2)

If goods described in subclause (1) are subject to a regional value content requirement, the value of the packaging materials and containers used for retail sale are taken into account as originating or non-originating, as the case may be, in calculating the regional value content.

(3)

Packaging materials and containers for shipment in which goods are packed exclusively for transport are not included in determining the origin of the goods.

Regulation 39B: inserted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

Regulation 39B(1): amended, on 1 September 2011, by regulation 10 of the Customs and Excise (Rules of Origin—Product-specific Rules for Australian Goods) Amendment Regulations 2011 (SR 2011/276).

Regulation 39B(1): amended, on 13 December 2007, by regulation 8 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

39C Treatment of indirect materials

(1)

Indirect materials are deemed originating materials without regard to where they are produced, and their value is determined by their cost recorded in the accounting records of the producer of the goods.

(2)

Subclause (1) does not apply if an importer of goods has elected that the origin of the goods be assessed in accordance with regulation 33(2)(e).

Regulation 39C: inserted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

Regulation 39C(2): amended, on 22 October 2009, by regulation 7 of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

39D Claims for preference based on, or supported by, declaration of exporter

(1)

An importer may claim preferential treatment for goods from Australia on the basis of a declaration of the exporter of the goods.

(2)

The chief executive may require an importer to submit a declaration, or to arrange for the exporter to submit a declaration, that gives the reasons why the goods qualify as originating goods, including any relevant information about costs and production.

(3)

The declaration may be provided in electronic form.

Regulation 39D: inserted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

Regulation 39D(2): amended, on 13 December 2007, by regulation 9 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

39E Records

(1)

This regulation applies to each of the following persons:

(a)

an importer of goods in respect of which a claim for preferential treatment is made in New Zealand:

(b)

an exporter in New Zealand of goods in respect of which a claim for preferential treatment is made in Australia:

(c)

a producer or principal manufacturer in New Zealand who produces or manufactures goods for export to Australia in respect of which a claim for preferential treatment may be made in Australia.

(2)

A person to whom this regulation applies must keep a record of all transactions relating to the importation, exportation, or production of the goods to show that the goods qualify for preferential treatment.

(3)

The record must be maintained for at least 5 years after the date of importation or exportation, as the case may be.

Regulation 39E: inserted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

Regulation 39E(2): amended, on 13 December 2007, by regulation 10 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

39F Verification of origin

To determine whether goods imported into New Zealand from Australia qualify as originating goods, the chief executive may verify any claims made for tariff preference by taking any 1 or more of the following actions:

(a)

requesting relevant information from any or all of the following:

(i)

the importer:

(ii)

the exporter, producer, or principal manufacturer in Australia:

(b)

requesting the importer to arrange for the exporter, producer, or principal manufacturer to provide information directly to the Customs:

(c)

requiring a declaration to be provided under regulation 39D:

(d)

requesting the customs administration of Australia to visit the premises of the exporter, producer, or principal manufacturer in Australia, in accordance with any procedures jointly adopted by the parties for the review of the records and the observation of the facilities of exporters, producers, or principal manufacturers.

Regulation 39F: inserted, on 1 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2006 (SR 2006/397).

Regulation 39F: amended, on 13 December 2007, by regulation 11(1) of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

Regulation 39F(a)(ii): amended, on 13 December 2007, by regulation 11(2) of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

Regulation 39F(b): amended, on 13 December 2007, by regulation 11(2) of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

39G Decision on origin

(1)

If the chief executive is satisfied, under regulation 39D or 39F, that goods are originating goods, the chief executive must grant the claim for preferential treatment for the goods.

(2)

Preferential treatment may be denied if the importer fails to comply with a requirement imposed by or under these regulations.

(3)

If preferential treatment is denied, the Customs must give a written explanation for the decision to the person who made the claim for preferential treatment.

Regulation 39G: substituted, on 13 December 2007, by regulation 12 of the Customs and Excise (Rules of Origin for Australian Goods) Amendment Regulations 2007 (SR 2007/346).

Provisions relating to Canada

40 Canada

(1)

The following classes of goods are deemed, for the purposes of the Act and the Tariff Act 1988, to be the produce or manufacture of Canada, namely—

(a)

goods wholly the produce of Canada:

(b)

goods manufactured in Canada, subject to the following conditions:

(i)

that the process last performed in the manufacture of the goods was performed in Canada; and

(ii)

that in respect of the goods, the expenditure—

(A)

in material that is of Canadian origin, or of New Zealand origin, or of Canadian and New Zealand origin; or

(B)

in other items of factory or works cost (as defined in this regulation) incurred in Canada, or in New Zealand, or in Canada and New Zealand; or

(C)

partly in such material and partly in such other items as aforesaid,—

is not less than half of the factory or works cost of the goods in their finished state.

provided that with respect to specific goods, the chief executive may determine that the expenditure shall be less than half of the factory or works cost of the goods in their finished state.

(2)

Subclause (1) applies only in respect of goods exported directly from Canada to New Zealand, without entering the commerce of another country after shipment from Canada and before importation into New Zealand unless the chief executive otherwise permits and subject to such conditions as the chief executive in any case approves.

(3)

For the purposes of this regulation, the factory or works cost of any article shall be the sum of the following items:

(a)

cost of materials as received into factory, excluding customs duty or excise duty or other duties paid or payable in respect of those materials:

(b)

manufacturing wages:

(c)

factory overhead expenses, namely—

(i)

all expenses directly or indirectly connected with manufacture, for example, rent, rates, and taxes in respect of factory:

(ii)

motive power, gas, fuel, water, lighting, and heating of factory:

(iii)

expenses of factory supervision, for example, wages and salaries of manager, supervisor, timekeepers, and guards:

(iv)

repairs, renewals, and depreciation of plant, machinery, and tools:

(v)

interest on capital outlay on plant, machinery, tools, and factory buildings:

(vi)

royalties payable in respect of patented machines or processes used in the manufacture of the goods:

(d)

cost of containers other than the outside package.

(4)

In calculating the factory or works cost in subclause (3), and in calculating the expenditure in any item of factory or works cost, none of the following items shall be included or considered:

(a)

manufacturer’s profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the article in its finished condition:

(b)

royalties payable in respect of the finished goods:

(c)

the cost of outside packages or any cost of packing the goods into them:

(d)

administrative and general office expenses:

(e)

any cost of conveying, insuring, or shipping the goods after their manufacture:

(f)

any other charges incurred after the completion of the manufacture of the goods.

Provisions relating to Malaysia

41 Originating goods

(1)

Particular goods are deemed for the purposes of the Act and the Tariff Act 1988 to be the produce or manufacture of Malaysia if the goods meet all applicable requirements set out in the following provisions of the Malaysia–New Zealand Free Trade Agreement done at Kuala Lumpur on 26 October 2009:

(a)

Chapter 3; and

(b)

Annex 2; and

(c)

the headnote to Annex 2; and

(d)

the appendix to the headnote to Annex 2; and

(e)

Annex 3.

(2)

On and from 1 January 2012, the documents specified in subclause (1) must be read in the manner set out in the list made by the chief executive under subclause (3).

(3)

The chief executive must, by 1 January 2012, make a list that sets out the manner in which the documents specified in subclause (1) are required to be read in order to align them with the Harmonised System as in force in respect of New Zealand as at 1 January 2012.

Regulation 41: substituted, on 1 August 2010, by regulation 4 of the Customs and Excise (Rules of Origin for Malaysia Free Trade Agreement Goods) Amendment Regulations 2010 (SR 2010/192).

Regulation 41(2): inserted, on 1 January 2012, by regulation 6 of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2011 (SR 2011/353).

Regulation 41(3): inserted, on 1 January 2012, by regulation 6 of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2011 (SR 2011/353).

Provisions relating to the United Kingdom of Great Britain and Northern Ireland, the Isle of Man, and the Channel Islands

42 United Kingdom of Great Britain and Northern Ireland, the Isle of Man, and the Channel Islands (Group 1)

(1)

For the purposes of this regulation, the expression Group 1 means the United Kingdom of Great Britain and Northern Ireland, the Isle of Man, and the Channel Islands.

(2)

The following classes of goods are deemed, for the purposes of the Act and the Tariff Act 1988, to be the produce or the manufacture of the countries included in Group 1 namely—

(a)

goods wholly the produce of 1 or more of the countries included in Group 1:

(b)

goods wholly manufactured in 1 or more of the countries included in Group 1 from unmanufactured raw materials:

(c)

goods partly manufactured in 1 or more of the countries included in Group 1 subject to the following conditions:

(i)

that the process last performed in the manufacture of the goods was performed in a country included in Group 1; and

(ii)

that in respect of the goods, the expenditure—

(A)

in material that is the origin of 1 or more countries included in Group 1; or

(B)

in other items of factory or works cost (as defined in this regulation) incurred in 1 or more countries included in Group 1; or

(C)

partly in such material and partly in such other items as aforesaid,—

is not less than half of the factory or works cost of the goods in their finished state.

(3)

Subclause (1) applies only in respect of goods exported directly from a country in Group 1 to New Zealand, without entering the commerce of another country (other than a country also listed in Group 1) after shipment from that country and before importation into New Zealand unless the chief executive otherwise permits and subject to such conditions as the chief executive in any case approves.

(4)

For the purposes of this regulation, the factory or works cost of any article shall be the sum of the following items:

(a)

cost of materials as received into factory, excluding customs duty or excise duty or other duties paid or payable in respect of those materials:

(b)

manufacturing wages:

(c)

factory overhead expenses, namely—

(i)

all expenses directly or indirectly connected with manufacture, for example, rent, rates, and taxes in respect of factory:

(ii)

motive power, gas, fuel, water, lighting, and heating of factory:

(iii)

expenses of factory supervision, for example, wages and salaries of manager, supervisor, timekeepers, and guards:

(iv)

repairs, renewals, and depreciation of plant, machinery, and tools:

(v)

interest on capital outlay on plant, machinery, tools, and factory buildings:

(vi)

royalties payable in respect of patented machines or processes used in the manufacture of the goods:

(d)

cost of containers other than the outside package.

(5)

In calculating the factory or works cost in subclause (4), and in calculating the expenditure in any item of factory or works cost, none of the following items shall be included or considered:

(a)

manufacturer’s profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the article in its finished condition:

(b)

royalties payable in respect of the finished goods:

(c)

the cost of outside packages or any cost of packing the goods into them:

(d)

administrative and general office expenses:

(e)

any cost of conveying, insuring, or shipping the goods after their manufacture:

(f)

any other charges incurred after the completion of the manufacture of the goods.

Provisions relating to less developed countries

Heading: substituted, on 1 July 2001, by regulation 3 of the Customs and Excise Amendment Regulations 2001 (SR 2001/110).

43 Less developed countries (Group 2)

(1)

For the purposes of this regulation, Group 2 means the group of countries consisting of the countries declared to be less developed countries for the purposes of the Tariff Act 1988.

(2)

The following classes of goods are deemed, for the purposes of the Act and the Tariff Act 1988, to be the produce or manufacture of the countries included in Group 2, namely—

(a)

the following goods wholly obtained in any of the countries included in Group 2:

(i)

mineral products extracted from its soil or from its seabed:

(ii)

vegetable products harvested there:

(iii)

live animals born and raised there:

(iv)

products obtained there from live animals:

(v)

products obtained by hunting or fishing conducted there:

(vi)

products of sea fishing and other products taken from the sea by its vessels:

(vii)

products made on board its factory ships exclusively from the products referred to in subparagraph (vi):

(viii)

used articles collected there fit only for the recovery of raw materials:

(ix)

waste and scrap resulting from manufacturing operations conducted there:

(x)

products obtained there exclusively from products specified in subparagraphs (i) to (ix):

(b)

goods partly manufactured in the countries included in Group 2 subject to the following conditions:

(i)

that the process last performed in the manufacture of the goods was performed in a country included in Group 2; and

(ii)

that in respect of the goods, the expenditure—

(A)

in material that is the origin of 1 or more countries included in Group 2 or of New Zealand; or

(B)

in other items of factory or works cost (as defined in this regulation) incurred in 1 or more countries included in Group 2 or in New Zealand; or

(C)

partly in such material and partly in such other items as aforesaid,—

is not less than half of the factory or works cost of the goods in their finished state.

(3)

Subclause (2) applies only in respect of goods exported directly from a country in Group 2 to New Zealand, without entering the commerce of another country (other than a country also listed in Group 2) after shipment from that country and before importation into New Zealand, unless the chief executive otherwise permits and subject to such conditions as he or she in any case approves.

(4)

For the purposes of this regulation, the factory or works cost of any article shall be the sum of the following items:

(a)

cost of materials as received into factory, excluding customs duty or excise duty or other duties paid or payable in respect of those materials:

(b)

manufacturing wages:

(c)

factory overhead expenses, namely—

(i)

all expenses directly or indirectly connected with manufacture, for example, rent, rates, and taxes in respect of factory:

(ii)

motive power, gas, fuel, water, lighting, and heating of factory:

(iii)

expenses of factory supervision, for example, wages and salaries of manager, supervisor, timekeepers, and guards:

(iv)

repairs, renewals, and depreciation of plant, machinery, and tools:

(v)

interest on capital outlay on plant, machinery, tools, and factory buildings:

(vi)

royalties payable in respect of patented machines or processes used in the manufacture of the goods:

(d)

cost of containers other than the outside package.

(5)

In calculating the factory or works cost in subclause (4), and in calculating the expenditure in any item of factory or works cost, none of the following items shall be included or considered:

(a)

manufacturer’s profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the article in its finished condition:

(b)

royalties payable in respect of the finished goods:

(c)

the cost of outside packages or any cost of packing the goods into them:

(d)

administrative and general office expenses:

(e)

any cost of conveying, insuring, or shipping the goods after their manufacture:

(f)

any other charges incurred after the completion of the manufacture of the goods.

Regulation 43 heading: amended, on 1 July 2001, by regulation 4(1) of the Customs and Excise Amendment Regulations 2001 (SR 2001/110).

Regulation 43(1): substituted, on 1 July 2001, by regulation 4(2) of the Customs and Excise Amendment Regulations 2001 (SR 2001/110).

Provisions relating to least developed countries

Heading: inserted, on 1 July 2001, by regulation 5 of the Customs and Excise Amendment Regulations 2001 (SR 2001/110).

43A Least developed countries (Group 3)

(1)

For the purposes of this regulation, Group 3 means the group of countries consisting of the countries declared to be least developed countries for the purposes of the Tariff Act 1988.

(2)

The following classes of goods are deemed, for the purposes of the Act and the Tariff Act 1988, to be the produce or manufacture of the countries included in Group 3:

(a)

the following goods wholly obtained in any of the countries included in Group 3:

(i)

mineral products extracted from its soil or from its seabed:

(ii)

vegetable products harvested there:

(iii)

live animals born and raised there:

(iv)

products obtained there from live animals:

(v)

products obtained by hunting or fishing conducted there:

(vi)

products of sea fishing and other products taken from the sea by its vessels:

(vii)

products made on board its factory ships exclusively from the products referred to in subparagraph (vi):

(viii)

used articles collected there that are fit only for the recovery of raw materials:

(ix)

waste and scrap resulting from manufacturing operations conducted there:

(x)

products obtained there exclusively from products specified in subparagraphs (i) to (ix):

(b)

goods partly manufactured in the countries included in Group 3, subject to the following conditions:

(i)

that the process last performed in the manufacture of the goods was performed in a country included in Group 3; and

(ii)

that, in respect of the goods, the expenditure for the following is not less than half of the factory or works cost of the goods in their finished state:

(A)

expenditure in material that is the origin of 1 or more countries included in Group 3 or of New Zealand; or

(B)

expenditure in other items of factory or works cost (as defined in this regulation) incurred in 1 or more countries included in Group 3 or in New Zealand; or

(C)

expenditure partly in any material referred to in subsubparagraph (A) and partly in any other items referred to in subsubparagraph (B).

(3)

Subclause (2) applies only to goods exported directly from a country in Group 3 to New Zealand without entering the commerce of another country (other than a country also included in Group 3) after shipment from that country and before importation into New Zealand, unless the chief executive otherwise permits and subject to any conditions that he or she in any case approves.

(4)

For the purposes, the factory or works cost of any article must be the sum of the following items:

(a)

the cost of materials as received into the factory, excluding customs duty or excise duty or other duties paid or payable for those materials:

(b)

manufacturing wages:

(c)

the following factory overhead expenses:

(i)

all expenses directly or indirectly connected with manufacture, for example, rent, rates, and taxes for the factory:

(ii)

motive power, gas, fuel, water, lighting, and heating:

(iii)

expenses of supervision, for example, wages and salaries of managers, supervisors, timekeepers, and guards:

(iv)

repairs, renewals, and depreciation of plant, machinery, and tools:

(v)

interest on capital outlay on plant, machinery, tools, and factory buildings:

(vi)

royalties payable for patented machines or processes used in the manufacture of the goods:

(d)

the cost of containers other than the outside package.

(5)

In calculating the factory or works cost in subclause (4), and in calculating the expenditure in any item of factory or works cost, none of the following items must be included or considered:

(a)

manufacturer’s profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the article in its finished condition:

(b)

royalties payable for the finished goods:

(c)

the cost of outside packages or any cost of packing the goods into them:

(d)

administrative and general office expenses:

(e)

any cost of conveying, insuring, or shipping the goods after their manufacture:

(f)

any other charges incurred after the completion of the manufacture of the goods.

Regulation 43A: inserted, on 1 July 2001, by regulation 5 of the Customs and Excise Amendment Regulations 2001 (SR 2001/110).

Provisions relating to Forum Island Countries

44 Interpretation

In regulations 45 to 51, unless the context otherwise requires,—

factory or works means the place in a Forum Island Country where the last process in the manufacture of the goods was performed

factory or works cost, in relation to any goods manufactured in a factory or works, means any expenditure—

(a)

that either—

(i)

is incurred directly by the manufacturer in the production of the goods; or

(ii)

can reasonably be allocated to the production of the goods; and

(b)

is determined in accordance with regulation 46

Forum Island Country means a country (other than New Zealand or Australia) for which the South Pacific Regional Trade and Economic Co-operation Agreement is for the time being in force

inner containers

(a)

includes any container or containers into or on which any goods are packed on importation into New Zealand; but

(b)

does not include any container, pallet, or similar article carried by any ship or aircraft

manufacturer, in relation to any goods, means the person who operates the factory or works where the last process in the manufacture of the goods is performed

materials

(a)

means all inputs into the manufacturing process (other than materials treated as overheads) used or consumed in the production of the finished goods, in the form in which they are received at the factory or works; and

(b)

includes unmanufactured raw products

other duties includes sales tax, goods and services tax, anti-dumping duty and countervailing duty

qualifying area content, in relation to any goods, means the expenditure by the manufacturer on the items specified in regulation 45(1)(b)(ii)

unmanufactured raw product

(a)

means any product that is both—

(i)

a product of any farm, mine, forest, fishery, or similar activity; and

(ii)

a product that is in its natural form or has undergone such basic processing as is customarily required to prepare the product for marketing in substantial volume in international trade; and

(b)

without limiting the generality of paragraph (a), includes—

(i)

animals:

(ii)

bones, hides, skins, and any other part of any animal:

(iii)

greasy wool and scoured wool:

(iv)

plants and parts of plants, including (without limitation) raw cotton, fruit, nuts, vegetables, grains, seeds (cleaned and graded), and green coffee beans:

(v)

logs of timber with branches removed but otherwise unworked:

(vi)

minerals in their natural form and ores:

(vii)

crude petroleum.

Regulation 44 Forum Island Country: substituted, on 21 October 1999, by regulation 2 of the Customs and Excise Amendment Regulations (No 2) 1999 (SR 1999/309).

45 Forum Island Countries

(1)

The following classes of goods are deemed, for the purposes of the Act and the Tariff Act 1988, to be the produce or manufacture of Forum Island Countries, namely—

(a)

the following goods wholly obtained in any of the Forum Island Countries:

(i)

mineral products extracted from its soil or from its seabed:

(ii)

vegetable products harvested there:

(iii)

live animals born and raised there:

(iv)

products obtained there from live animals:

(v)

products obtained by hunting or fishing conducted there:

(vi)

products of sea fishing and other products taken from the sea by its vessels:

(vii)

products made on board its factory ships exclusively from the products referred to in subparagraph (vi):

(viii)

used articles collected there fit only for the recovery of raw materials:

(ix)

waste and scrap resulting from manufacturing operations conducted there:

(x)

products obtained there exclusively from products specified in subparagraphs (i) to (ix):

(b)

goods partly manufactured in any Forum Island Country, subject to the following conditions:

(i)

that the last process in the manufacture of the goods was performed in a Forum Island Country; and

(ii)

that, in respect of the goods, and subject to regulations 47 to 50, the expenditure by the manufacturer—

(A)

on labour and factory overheads (as defined in regulation 46) incurred in a Forum Island Country, or in New Zealand, or in a Forum Island Country and New Zealand; or

(B)

on qualifying materials (as defined in regulation 47); or

(C)

on qualifying inner containers (as defined in regulation 48); or

(D)

partly on such materials and partly on such other items of factory or works cost (including inner containers) as aforesaid,—

is not less than 50% of the factory or works cost of the goods in their finished state.

(2)

Notwithstanding paragraph (b) of subclause (1),—

(a)

with respect to any specific goods (being goods referred to in paragraph (b) of subclause (1)), the chief executive may determine that the expenditure referred to in that paragraph shall be less than 50% of the factory or works cost of the goods in their finished state:

(b)

with respect to any goods (being goods referred to in that paragraph (b)) that are classified in the Tariff under the following Tariff headings, Tariff sub-headings, or Tariff items, namely,—

(i)

3926.20.22, 3926.20.31, 3926.20.41, 3926.20.61:

(ii)

4015.90.00:

(iii)

4203.10, 4303.10.09:

(iv)

61.01, 61.02, 61.03, 61.04, 61.05, 61.06, 61.07, 61.08, 61.09, 61.10, 61.11, 61.12, 61.13, 61.14, 61.15:

(v)

62.01, 62.02, 62.03, 62.04, 62.05, 62.06, 62.07, 62.08, 62.09, 62.10, 62.11, 62.12,—

the reference in that provision to 50% shall be read as a reference to 45%.

(3)

Where—

(a)

a qualifying material is an unmanufactured raw product of Australia (within the meaning of regulation 32); or

(b)

a qualifying material is wholly manufactured in Australia from unmanufactured raw products of Australia or New Zealand (within the meaning of regulation 35); or

(c)

the last process in the manufacture of a qualifying material occurred in Australia and regulation 35(c)(i) applies to that material,—

then, unless the chief executive in any particular case permits otherwise, in addition to the requirements of subclauses (1)(b)(ii) and (2)(b), not less than 25% of the factory and works cost of the goods in their finished state shall comprise—

(d)

labour and factory overheads incurred in a Forum Island Country; or

(e)

qualifying materials referred to in subparagraph (iii) or (vi) of regulation 47(a); or

(f)

qualifying inner containers referred to in regulation 48 where the last process of manufacture occurs in a Forum Island Country; or

(g)

partly such materials and partly such other items of factory or works cost (including inner containers) specified in paragraph (d), (e), or (f).

(4)

Subclause (1) applies to goods exported from a Forum Island Country, whether directly or indirectly, and whether or not the goods have entered the commerce of another country after shipment from a Forum Island Country and before importation into New Zealand.

(5)

Where any goods referred to in subclause (1)(a) are wholly obtained from a particular Forum Island Country, any inner containers in which the goods are packed shall be regarded as having the same origin as the goods they contain.

46 Calculation of factory or works cost

(1)

For the purposes of regulation 45, the factory or works cost of any goods shall be the sum of the following items:

(a)

subject to regulation 50, the cost to the manufacturer of bringing materials into the factory or works, including any freight and similar costs, but excluding customs duty or excise duty or other duties paid or payable in respect of those materials:

(b)

labour costs, namely—

(i)

manufacturing wages and benefits; and

(ii)

other factory or works labour costs incurred in connection with any of the following:

(A)

the management of the process of manufacturing:

(B)

the receipt of materials:

(C)

the storage of materials:

(D)

supervision:

(E)

training:

(F)

quality control:

(G)

the packing of goods into inner containers:

(H)

the handling and storage of the goods within the factory:

(c)

factory overhead expenses, being costs incurred in connection with any of the following:

(i)

inspecting and testing materials and the goods:

(ii)

insuring real property, plant, equipment, and materials used in the production of the goods, insuring work in progress and finished goods, liability insurance, accident compensation, and insurance against consequential loss from accident to plant and equipment:

(iii)

dies, moulds, tooling, and the depreciation, maintenance, and repair of plant and equipment, without regard to whether such items originate in a Forum Island Country or New Zealand:

(iv)

interest payments for plant, equipment, and wages:

(v)

research, development, design, and engineering:

(vi)

rent, leasing costs, mortgage interest, depreciation on buildings, maintenance, repair, rates, and taxes in respect of real property used in the production of the goods:

(vii)

leasing of plant and equipment, without regard to whether such items originate in a Forum Island Country or New Zealand:

(viii)

materials and supplies, not being directly incorporated in the manufactured goods, including (without limitation) energy, fuel, water, lighting, lubricants, and rags, without regard to whether such items originate in a Forum Island Country or New Zealand:

(ix)

storage of the goods at the factory:

(x)

royalties or licences in respect of patented machines or processes used in the manufacture of the goods, or in respect of the right to manufacture the goods:

(xi)

subscriptions to standards institutions, and industry and research associations:

(xii)

factory security, the provision of medical care, cleaning services, cleaning materials and equipment, training materials, the disposal of non-recyclable waste, safety and protective clothing and equipment, and the subsidisation of a factory cafeteria to the extent not covered by returns:

(xiii)

computer facilities allocated to the process of the manufacture of the goods:

(xiv)

contracting out of part of the manufacturing process within a Forum Island Country or New Zealand:

(xv)

employee transport, factory vehicle expenses, and any tax in the nature of a fringe benefits tax payable on a cost specified in this paragraph or paragraph (b):

(d)

the costs of inner containers.

(2)

In calculating the factory or works cost under subclause (1) and in calculating the expenditure on any item of factory or works cost, none of the following items shall be included or considered, except to the extent that they are specified in subclause (1):

(a)

costs relating to the general expense of doing business, including (without limitation) the cost of providing executive, financial, sales, advertising, marketing, accounting and legal services, or insurance:

(b)

costs for telephone, mail, and other means of communication:

(c)

the cost of shipping containers or any cost of packing the goods into them:

(d)

the cost of conveying, insuring, or shipping the goods after their manufacture is completed:

(e)

royalty payments related to a licensing agreement to distribute or sell the goods:

(f)

rent, mortgage interest, depreciation on buildings, property insurance premiums, maintenance, repair, taxes, or rates in respect of real property used by personnel charged with administrative functions:

(g)

international travel expenses, including fares and accommodation:

(h)

manufacturer’s profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the goods after their manufacture:

(i)

any other costs and expenses incurred after the completion of the manufacture of the goods.

(3)

In calculating any item of cost included in subclause (1), a cost incurred by the manufacturer of the goods shall be included once only in the calculation of the factory or works cost.

(4)

Depreciation of plant, equipment, and buildings shall be calculated in accordance with generally accepted accounting principles, as applied by the manufacturer.

47 Qualifying materials

For the purposes of regulation 45(1)(b)(ii)(B),—

(a)

a material is a qualifying material if—

(i)

it is an unmanufactured raw product of Australia or New Zealand; or

(ii)

it is wholly manufactured in Australia or New Zealand, or in Australia and New Zealand, from unmanufactured raw products of Australia or New Zealand; or

(iii)

it is wholly obtained in a Forum Island Country and is a material referred to in regulation 45(1)(a); or

(iv)

it is a qualifying material as defined in regulation 35 and meets the 50% threshold requirement specified in regulation 33(1)(c); or

(v)

it is a qualifying material as defined in regulation 35 and the last process in the manufacture of the material occurred in New Zealand, but the material does not meet the 50% threshold requirement specified in regulation 33(1)(c); or

(vi)

the last process in the manufacture of the material occurred in a Forum Island Country:

(b)

the total expenditure by the manufacturer on the materials referred to in any of subparagraphs (i), (ii), (iii), or (iv) of paragraph (a) shall be treated as expenditure on qualifying materials:

(c)

the total expenditure by the manufacturer on the materials referred to in subparagraph (v) of paragraph (a) shall be treated as expenditure on qualifying materials under regulation 35(c)(ii):

(d)

the total expenditure by the manufacturer on the materials referred to in subparagraph (vi) of paragraph (a) shall be treated as expenditure on qualifying materials in the following manner:

(i)

where the material would qualify in its own right under regulation 45(1)(b)(ii) if it were to be imported into New Zealand from a Forum Island Country, then 100% of the expenditure on that material shall be treated as expenditure on qualifying materials:

(ii)

where the material would not qualify in its own right under regulation 45(1)(b)(ii) if it were to be imported into New Zealand from a Forum Island Country, then the percentage of the expenditure on that material that may be treated as expenditure on qualifying materials shall be equal to the percentage of qualifying area content in the factory or works cost of that material.

48 Qualifying inner containers

For the purposes of regulation 45(1)(b)(ii)(C), a container is a qualifying inner container if—

(a)

the last process in the manufacture of the container occurred in a Forum Island Country or New Zealand; and

(b)

it contains not less than 50% qualifying area content.

49 Waste, scrap, and recycled materials

For the purposes of regulation 45(1)(b)(ii)(B),—

(a)

expenditure on waste and scrap resulting from manufacturing or processing operations conducted in a Forum Island Country or Australia or New Zealand; and

(b)

expenditure on used articles collected in a Forum Island Country or Australia or New Zealand, and fit only for the recovery of raw materials; and

(c)

expenditure on raw materials recovered from the waste, scrap, or used articles specified in paragraph (a) or paragraph (b),—

shall be treated as if it were expenditure on materials wholly obtained in a Forum Island Country.

50 Special provisions for allocation of expenditure

(1)

For the purposes of regulation 46, where any material has been supplied free of charge or at a reduced cost, the amount to be determined as expenditure on that material shall be determined—

(a)

in accordance with clause 3(1)(a)(iii) of Schedule 2 of the Act; and

(b)

by adding thereto the costs of freight, insurance, packing, and all other costs incurred in transporting the materials into the factory or works, whether or not those costs have been incurred by the manufacturer.

(2)

For the purposes of subclause (1), where the person supplying the material is not the buyer of the goods in their finished state,—

(a)

the supply shall be treated as if it were a supply by such a buyer; and

(b)

the provisions of subclause (1) shall apply to that supply accordingly; and

(c)

where the chief executive is satisfied that the circumstances of any particular case so require, the chief executive may apply those provisions to any earlier supply of any material on a free of charge or reduced cost basis.

(3)

Where the chief executive is satisfied that materials have been added or attached to the goods solely for the purpose of artificially raising the qualifying area content of the goods, the chief executive may exclude expenditure on those materials from the calculation of factory or works cost under regulation 46.

(4)

If the chief executive is satisfied that the cost to the manufacturer of materials exceeds the normal market value of the materials, the chief executive may exclude from the calculation of the factory or works cost under regulation 46 the amount determined by the chief executive to be the excess.

51 Application of regulation 45(1)(b) where expenditure not less than 48% of factory or works cost

(1)

If the chief executive is satisfied, in relation to any goods, that—

(a)

the qualifying area content of goods in a shipment of such goods that are claimed to originate in a Forum Island Country is 48% or more but less than 50% of the total factory or works cost of those goods; and

(b)

the qualifying area content of those goods would be at least 50% of the total factory or works cost of those goods if an unforeseen circumstance had not occurred; and

(c)

the situation caused by the unforeseen circumstance is unlikely to continue,—

the chief executive may make a determination in writing to that effect and specify the period in respect of which the determination shall apply.

(2)

Where the chief executive makes a determination under subclause (1), regulation 45(1)(b) shall apply to all goods in respect of which that determination has been made,—

(a)

for the purpose of the shipment of goods that is affected by the unforeseen circumstance; and

(b)

for the purpose of any subsequent shipment of similar goods that is so affected during the period determined for the purpose by the chief executive,—

as if the reference in regulation 45(1)(b) to 50% were a reference to 48%.

(3)

The chief executive may at any time amend or revoke any determination made under subclause (1) to reflect changed circumstances.

(4)

For the purposes of subclause (2), the term similar goods, in relation to goods in a particular shipment, means goods that—

(a)

are contained in another shipment that is imported by the same importer from the same manufacturer; and

(b)

contain the same materials and undergo the same process or processes of manufacture as the goods in the first-mentioned shipment.

Provisions relating to Singapore

Heading: inserted, on 1 January 2001, by regulation 3 of the Customs and Excise Amendment Regulations 2000 (SR 2000/275).

51A Interpretation

In regulations 51B to 51E, unless the context otherwise requires,—

factory or works means the place in Singapore where the last process of manufacture of the goods was performed

factory or works cost, in relation to goods manufactured in a factory or works, means expenditure—

(a)

that either—

(i)

is incurred directly by the manufacturer in the production of the goods; or

(ii)

can reasonably be allocated to the production of the goods; and

(b)

is determined in accordance with regulation 51C

inner containers

(a)

includes any container or containers into or on which goods are packed for export to New Zealand; but

(b)

does not include a shipping container, pallet, or similar article carried by a ship or aircraft

last process of manufacture does not include minimal processes, including pressing, labelling, ticketing, packaging, and preparation for sale

manufacturer, in relation to any goods, means the person who undertakes the last process of manufacture of the goods

materials

(a)

means all inputs into the manufacturing process (other than materials treated as overheads) used or consumed in the production of the finished goods, in the form in which they are received at the factory or works; and

(b)

includes inner containers

other duties includes goods and services tax, sales tax, anti-dumping duty, and countervailing duty

process of manufacture includes quality control checking and testing procedures if those procedures are applied to goods or materials other than goods classified in the Tariff as textiles or textile articles, clothing, headwear, or footwear under any of the following Tariff headings, Tariff sub-headings, or Tariff items:

(aa)

extract from subheading 3006.10 sterile absorbable surgical or dental yarn and sterile surgical or dental adhesion barriers, whether or not absorbable:

(a)

3926.20 and 3926.90.01:

(b)

4015.11, 4015.19, and 4015.90:

(c)

42.03:

(d)

43.03 and 43.04:

(e)

4818.50:

(f)

50.01 to 65.07:

(g)

70.19:

(h)

9404.21, 9404.29, 9404.30, and 9404.90:

(i)

9606.21, 9606.22, 9606.29, 9606.30, and 96.07

qualifying area content, in relation to goods, means the items of expenditure specified in regulation 51B(2)(a)

specified product means any of the following products wholly produced or obtained in Singapore or New Zealand, as the case may be:

(a)

mineral products extracted from its soil, waters, or seabed, or from beneath the seabed:

(b)

vegetable products harvested or gathered there:

(c)

live animals born and raised there:

(d)

products obtained from live animals born and raised there:

(e)

products obtained by hunting, fishing, or aquaculture conducted there:

(f)

products of fishing and other marine products taken outside its waters by vessels registered or recorded there:

(g)

products processed or made, on board factory ships registered or recorded there, exclusively from the products referred to in paragraph (f):

(h)

products taken, as the case may be,—

(i)

by Singapore, or by a citizen or resident, or legal person, of Singapore, from the seabed or beneath the seabed outside its territorial waters if Singapore is lawfully entitled to exploit that seabed; or

(ii)

by New Zealand, or by a citizen or resident, or legal person, of New Zealand, from the seabed or beneath the seabed outside its territorial waters if New Zealand is lawfully entitled to exploit that seabed:

(i)

waste and scrap resulting from production there and fit only for the recovery of raw materials:

(j)

waste and scrap fit only for the recovery of raw materials derived from used articles collected there:

(k)

goods or materials produced there exclusively from the products referred to in paragraphs (a) to (j).

Regulation 51A: inserted, on 1 January 2001, by regulation 3 of the Customs and Excise Amendment Regulations 2000 (SR 2000/275).

Regulation 51A process of manufacture paragraph (aa): inserted, on 1 January 2007, by regulation 4 of the Customs and Excise (Tariff Changes) Amendment Regulations 2006 (SR 2006/333).

51B Singapore

(1)

The following classes of goods are, for the purposes of the Act and the Tariff Act 1988, the produce or manufacture of Singapore, namely—

(a)

goods that are wholly produced or obtained in Singapore and are specified products of that country:

(b)

goods partly manufactured in Singapore, subject to the conditions in subclauses (2) and (3).

(2)

For the purposes of subclause (1)(b), the conditions are that the last process of manufacture of the goods was performed in Singapore and either—

(a)

that, in respect of the goods and subject to regulations 51D and 51E, the expenditure on 1 or more of the following items is not less than 40% of the factory or works cost of the goods in their finished state:

(i)

qualifying materials (as defined in regulation 51D); or

(ii)

labour and overheads (as defined in regulation 51C(1)) incurred in either Singapore or New Zealand or both; or

(iii)

partly on those qualifying materials and partly on labour and overheads incurred in either Singapore or New Zealand or both; or

(b)

that, in respect of goods that do not contain any qualifying area content and for which quality control checking and testing procedures performed in Singapore are the last process of manufacture, the expenditure on those procedures is not less than 50% of the factory or works cost of the goods calculated after completion of the process of manufacture.

(3)

In relation to goods that contain some qualifying area content, and for which quality control checking and testing procedures performed in Singapore are the last process of manufacture, expenditure on those procedures may only be included in the calculation under subclause (2)(a) if that expenditure is not less than 8% of the factory or works cost of the goods calculated after completion of the process of manufacture.

(4)

Subclause (1) applies only to—

(a)

goods exported directly from Singapore to New Zealand without entering the commerce of another country; and

(b)

goods that, after being exported from Singapore and before importation into New Zealand, enter the commerce of Australia only for the purposes of unloading and reloading.

(5)

For the purposes of subclause (1)(a), packing materials (including labels) and packing containers in which the goods are packed must be disregarded when determining whether or not the goods are wholly produced or obtained in Singapore.

Regulation 51B: inserted, on 1 January 2001, by regulation 3 of the Customs and Excise Amendment Regulations 2000 (SR 2000/275).

51C Calculation of factory or works cost

(1)

For the purposes of subclauses (2) and (3) of regulation 51B, the factory or works cost of any goods is the sum of the following items:

(a)

subject to regulation 51E, the actual cost to the manufacturer of bringing materials into the factory or works,—

(i)

including any freight costs; but

(ii)

excluding customs duty or excise duty or other duties paid or payable in respect of those materials:

(b)

labour costs incurred in connection with the manufacturing process, namely—

(i)

salaries and wages; and

(ii)

benefits, including productivity bonuses, company vehicles, employers’ Central Provident Fund contributions, accident insurance or compensation, and dental and medical benefits; and

(iii)

other factory or works labour costs incurred in connection with the manufacturing process, including—

(A)

Skills Development Fund contributions:

(B)

Foreign Worker levies:

(C)

Workmen’s Compensation Scheme contributions:

(D)

the management of the process of manufacturing:

(E)

the receipt of materials:

(F)

the handling and storage of materials and the goods within the factory or works:

(G)

supervision:

(H)

training:

(I)

quality control:

(J)

the packing of the goods into containers (including inner containers, and shipping and airfreight containers) within the factory or works:

(c)

factory overhead expenses, being any of the following costs incurred in connection with the manufacturing process:

(i)

inspecting and testing materials and the goods:

(ii)

insuring real property, plant, equipment, and materials used in the production of the goods, insuring work in progress and finished goods, liability insurance, accident compensation, and insurance against consequential loss from accident to plant and equipment:

(iii)

dies, moulds, tooling, and the depreciation, maintenance, and repair of plant and equipment, whether or not those items originate in Singapore or New Zealand:

(iv)

interest payments for plant and equipment:

(v)

research, development, design, and engineering:

(vi)

rent, leasing, mortgage interest, depreciation on buildings, maintenance, repair, rates, and taxes in respect of real property used in the production of the goods:

(vii)

leasing of plant and equipment, whether or not those items originate in Singapore or New Zealand:

(viii)

materials and supplies not being directly incorporated into the manufactured goods, including energy, fuel, water, lighting, lubricants, and rags, whether or not those items originate in Singapore or New Zealand:

(ix)

storage of materials and the goods at the factory or works:

(x)

royalties or licences in respect of patented machines or processes used in the manufacture of the goods, or in respect of the right to manufacture the goods:

(xi)

subscriptions to standards institutions, and industry and research associations:

(xii)

factory security, the provision of medical care (including the provision of first-aid kits and medical supplies), cleaning services, cleaning materials and equipment, training materials, disposal of waste, safety and protective clothing and equipment, and the subsidisation of a factory cafeteria to the extent not covered by returns:

(xiii)

computer facilities allocated to the process of manufacture of the goods:

(xiv)

contracting out of part of the manufacturing process in Singapore or New Zealand:

(xv)

employee transport, factory vehicle expenses, and any tax in the nature of a fringe benefits tax payable on a cost specified in this paragraph or paragraph (b).

(2)

In calculating the expenditure on an item of factory or works cost, none of the following may be included, except to the extent that they are specified in subclause (1):

(a)

costs relating to the general expense of doing business, including the cost of providing executive, financial, sales, advertising, marketing, accounting, and legal services, or insurance:

(b)

costs for telephone, mail, and other means of communication:

(c)

the cost of shipping and airfreight containers:

(d)

the cost of conveying, insuring, or shipping the goods after their manufacture is completed:

(e)

royalty payments relating to a licensing agreement to distribute or sell the goods:

(f)

rent, mortgage interest, depreciation on buildings, property insurance premiums, maintenance, repair, taxes, or rates in respect of real property used by personnel charged with administrative functions:

(g)

international travel expenses, including fares and accommodation:

(h)

manufacturer’s profits, or the profit or remuneration of any trader, agent, broker, or other person dealing in the goods after their manufacture:

(i)

any other costs or expenses incurred after the completion of the manufacture of the goods.

(3)

In calculating any item of cost included in subclause (1), a cost incurred by the manufacturer of the goods must be included once only in the calculation of the factory or works cost.

(4)

Depreciation of plant, equipment, and buildings must be calculated in accordance with generally accepted accounting principles, as applied by the manufacturer.

Regulation 51C: inserted, on 1 January 2001, by regulation 3 of the Customs and Excise Amendment Regulations 2000 (SR 2000/275).

51D Qualifying materials

(1)

For the purposes of regulation 51B(2)(a), a material is a qualifying material if—

(a)

it is wholly produced or obtained in Singapore or New Zealand and is a specified product; or

(b)

it contains both—

(i)

qualifying area content of Singapore or New Zealand (or both); and

(ii)

content imported from any other country.

(2)

The total expenditure by the manufacturer on the materials referred to in subclause (1)(a) must be treated as expenditure on qualifying materials.

(3)

Expenditure by the manufacturer on the materials referred to in subclause (1)(b) must be treated as expenditure on qualifying materials in the following manner:

(a)

100% of the expenditure on that material must be treated as expenditure on qualifying materials if—

(i)

the material has or is deemed to have no less than 40% qualifying area content of Singapore or New Zealand (or both); and

(ii)

the last process of manufacture of the material takes place in Singapore or New Zealand:

(b)

if the material has less than 40% qualifying area content of Singapore or New Zealand (or both), then the percentage of the expenditure on that material that may be treated as expenditure on qualifying materials is equal to the percentage of qualifying area content in the factory or works cost of that material:

(c)

the cost of that material to the factory or works (excluding the cost of any material or processes not incurred in Singapore or New Zealand) must be treated as expenditure on qualifying materials if—

(i)

the material has or is deemed to have no less than 40% qualifying area content of Singapore or New Zealand (or both); and

(ii)

the last process of manufacture of the material does not take place in Singapore or New Zealand; and

(iii)

the material is subsequently received or acquired by a factory in Singapore.

Regulation 51D: inserted, on 1 January 2001, by regulation 3 of the Customs and Excise Amendment Regulations 2000 (SR 2000/275).

51E Special provisions for allocation of expenditure

(1)

For the purposes of regulation 51C, if a material has been supplied free of charge or at a reduced cost,—

(a)

the amount to be determined as expenditure on that material must be determined—

(i)

in accordance with clause 3(1)(a)(iii) of Schedule 2 of the Act; and

(ii)

by adding to the amount referred to in subparagraph (i) the costs of freight, insurance, packing, and all other costs incurred in transporting the materials into the factory or works, whether or not those costs have been incurred by the manufacturer:

(b)

the materials must be treated as if they had been purchased by the manufacturer.

(2)

If the chief executive is satisfied that the circumstances of a particular case so require, the chief executive may treat an earlier supply of material free of charge or at a reduced cost as if the materials had been purchased by the manufacturer.

(3)

The chief executive may exclude expenditure on any materials from the calculation of factory or works cost under regulation 51C if the chief executive is satisfied that the materials have been added or attached to the goods solely for the purpose of artificially raising the qualifying area content of the goods.

(4)

If the chief executive is satisfied that the cost to the manufacturer of materials exceeds the normal market value of the materials, the chief executive may exclude from the calculation of the factory or works cost under regulation 51C the amount determined by the chief executive to be the excess.

Regulation 51E: inserted, on 1 January 2001, by regulation 3 of the Customs and Excise Amendment Regulations 2000 (SR 2000/275).

Provisions relating to Thailand

Heading: inserted, on 1 July 2005, by regulation 3 of the Customs and Excise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR 2005/176).

51F Interpretation

In regulations 51G to 51M, unless the context otherwise requires,—

CIF means the value (determined in accordance with Schedule 2 of the Act) of goods imported, and includes the cost of freight and insurance up to the port or place of entry into Thailand

FOB means the free on board value (determined in accordance with Schedule 2 of the Act) of goods, including the cost of transport to the port or site of final shipment abroad

fungible goods or materials means goods or materials that are interchangeable for commercial purposes, whose properties are essentially identical, and between which it is impractical to differentiate by visual examination

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

(a)

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

(b)

the disclosure of information:

(c)

the preparation of financial statements

indirect material means goods used—

(a)

in the inspection, production, or testing of other goods but which are not physically incorporated into the goods; or

(b)

in the maintenance of buildings; or

(c)

in the operation of equipment associated with the production of other goods, including—

(i)

catalysts, energy, fuel, and solvents:

(ii)

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

(iii)

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

(iv)

dies, moulds, and tools:

(v)

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

(vi)

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

(vii)

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 used or consumed in the production of goods, and physically incorporated into or classified with those goods

minimal operations or processes means operations or processes that contribute minimally to the essential characteristics or properties of goods, including, without limitation,—

(a)

preservation of goods for storage or transport:

(b)

operations designed to facilitate shipment:

(c)

operations or processes related to the packaging or presentation of goods for sale:

(d)

the following operations or processes:

(i)

aeration, drying, chilling, freezing, refrigeration, or ventilation:

(ii)

classification or grading, cleaning, extraction, selection, sifting or shaking, sieving, or washing:

(iii)

cutting or slitting:

(iv)

attaching of markings, distinctive labels, or logos on the products and their packing, dividing bulk shipments, or grouping into packets:

(v)

packing, unpacking, or repacking:

(vi)

mixing goods of different origins, if the characteristics of the resulting product are not essentially different from those of the goods that have been mixed:

(vii)

diluting in water or in any other aqueous solution:

(viii)

the simple assembly or configuring of parts of products making up completed goods

non-originating goods or non-originating materials means goods or materials that do not qualify as originating under these regulations

originating goods or materials means goods or materials that qualify as originating under these regulations

packaging materials and containers for shipment means items used to protect goods during their transport, other than a container or packaging used for retail sale of the goods

preferential tariff treatment means the customs duty rate that is applicable to goods originating in Thailand in accordance with the Tariff Act 1988

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

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

wholly obtained goods means goods originating in New Zealand or Thailand that are—

(a)

mineral goods extracted in New Zealand or Thailand:

(b)

agricultural goods gathered, harvested, or picked in New Zealand or Thailand:

(c)

live animals born and raised in New Zealand or Thailand:

(d)

goods obtained from live animals in New Zealand or Thailand:

(e)

goods obtained directly by capturing, farming, fishing, gathering, hunting, or trapping in New Zealand or Thailand:

(f)

goods (including fish, plants, shellfish, and other marine life)—

(i)

taken from—

(A)

within the territorial sea or the relevant maritime zone of Thailand seaward of the territorial sea under Thailand’s applicable laws in accordance with the United Nations Convention on the Law of the Sea 1982; or

(B)

within the territorial sea or the relevant maritime zone of New Zealand:

(ii)

taken from the high seas by a vessel flying, or entitled to fly, the flag of New Zealand or Thailand:

(g)

goods obtained or produced, from goods referred to in paragraph (f), on factory ships flying, or entitled to fly, the flag of New Zealand or Thailand:

(h)

goods taken by—

(i)

Thailand, or a person of Thailand, from the seabed or subsoil beneath the seabed of the territorial sea or the continental shelf of Thailand, in accordance with the United Nations Convention on the Law of the Sea 1982; or

(ii)

New Zealand, or a person of New Zealand, from the seabed or subsoil beneath the seabed of the territorial sea or the continental shelf of New Zealand:

(i)

waste and scrap derived from the production of goods in New Zealand or Thailand, or used goods collected in New Zealand or Thailand, if those goods are fit only for the recovery of raw materials:

(j)

produced entirely in New Zealand or Thailand exclusively from goods referred to in paragraphs (a) to (i).

Regulation 51F: inserted, on 1 July 2005, by regulation 3 of the Customs and Excise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR 2005/176).

51G Originating goods

(1)

Particular goods are deemed for the purposes of the Act and the Tariff Act 1988 to originate in Thailand if the goods—

(a)

are goods wholly obtained in New Zealand or Thailand; or

(b)

are goods that—

(i)

satisfy the requirements of Schedule 3 as a result of processes performed entirely in New Zealand or Thailand, or both; and

(ii)

did not enter the commerce of another country after export from Thailand and before import into New Zealand, unless the chief executive otherwise permits subject to conditions approved by the chief executive either generally or in a particular case.

(2)

Originating materials of New Zealand, used in the production of particular goods in Thailand, are deemed to originate in Thailand.

(3)

Particular goods that do not satisfy a change in tariff classification required in accordance with Schedule 3 are originating goods if—

(a)

the value of non-originating materials used in their production and that do not satisfy a change in tariff classification required in accordance with Schedule 3 does not exceed 10% of the FOB value of the goods; and

(b)

the goods meet all other applicable criteria of these regulations.

(4)

Except where goods are subject to a regional value content as required by Schedule 3, goods produced by minimal operations or processes must not be treated as originating goods even where those minimal operations or processes meet the change of tariff classification requirements specified in that schedule.

Regulation 51G: inserted, on 1 July 2005, by regulation 3 of the Customs and Excise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR 2005/176).

Regulation 51G(1)(b)(ii): substituted, on 18 January 2007, by regulation 4 of the Customs and Excise (Rules of Origin for Thai Goods) Amendment Regulations 2006 (SR 2006/398).

Regulation 51G(3)(a): amended, on 22 October 2009, by regulation 8 of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

51H Standard accessories, spare parts, and tools as originating goods

(1)

Accessories, spare parts, or tools delivered with originating goods that form part of the standard accessories, spare parts, or tools for those goods must be treated as originating goods and must be disregarded in determining whether or not all the non-originating materials used in the production of the originating goods undergo the applicable change in tariff classification, if—

(a)

the accessories, spare parts, or tools are not invoiced separately from the originating goods; and

(b)

the quantities and value of the accessories, spare parts, or tools are customary for the originating goods; and

(c)

in any case where the goods are subject to a regional value content requirement, the value of the accessories, spare parts, or tools is taken into consideration as originating or non-originating materials, as the case may be, in calculating the regional value content of the goods.

(2)

Subclause (1) does not apply where the accessories, spare parts, or tools have been added solely for the purpose of artificially raising the regional value content of the goods.

Regulation 51H: inserted, on 1 July 2005, by regulation 3 of the Customs and Excise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR 2005/176).

51I Fungible goods or materials as originating goods

(1)

The determination of whether fungible goods or materials are originating goods is made—

(a)

by physical separation of each of the goods or materials; or

(b)

through the use of any inventory management method, such as averaging, last-in and first-out, or first-in and first-out, as recognised or otherwise generally accepted in the generally accepted accounting principles of Thailand.

(2)

An inventory management method selected under subclause (1)(b) for particular fungible goods or materials must continue to be used for those fungible goods or materials throughout the fiscal year of the producer that selected the inventory management method.

Regulation 51I: inserted, on 1 July 2005, by regulation 3 of the Customs and Excise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR 2005/176).

51J Packaging materials and containers

(1)

Packaging materials and containers in which goods are packaged for retail sale, if classified with those goods, are not included in determining whether non-originating materials used in the production of those goods have undergone the applicable change in tariff classification as set out in Schedule 3.

(2)

If goods described in subclause (1) are subject to a regional value content requirement, the value of the packaging materials and containers used for retail sale will be counted as originating or non-originating, as the case may be, in calculating a regional value content.

(3)

Packaging materials and containers for shipment in which goods are packaged for transport are not included in determining the origin of the goods.

Regulation 51J: inserted, on 1 July 2005, by regulation 3 of the Customs and Excise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR 2005/176).

Regulation 51J(3): amended, on 1 January 2010, by regulation 5 of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

51K Treatment of indirect materials

An indirect material is deemed an originating material without regard to where it is produced, and its value is determined by its cost recorded in the accounting records of the producer of the goods.

Regulation 51K: inserted, on 1 July 2005, by regulation 3 of the Customs and Excise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR 2005/176).

51L Regional value content

(1)

Subject to subclauses (2) and (3), where Schedule 3 specifies that goods are required to have a regional value content, the value of that content is calculated as follows:

formula

where—

RVC

is the regional value content expressed as a percentage

FOB

is the FOB value of the goods

VNM (value of non-originating materials)

is the CIF value of non-originating materials.

(2)

If the FOB or CIF values do not exist or cannot be determined in accordance with clause 2 of Schedule 2 of the Act, the values are determined in accordance with the subsequent clauses to that schedule.

(3)

For the purposes of calculating the regional value content, a calculation averaged over the producer’s fiscal year may be used.

Regulation 51L: inserted, on 1 July 2005, by regulation 3 of the Customs and Excise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR 2005/176).

51M Treatment of goods for which preference is claimed

(1)

The Customs may require a declaration of origin for goods for which preferential tariff treatment is claimed, from—

(a)

the exporter of the goods; or

(b)

the producer of the goods; or

(c)

any other competent person, or public or private body, in relation to the goods.

(2)

The declaration must describe the goods, and must specify that those goods—

(a)

are the origin of Thailand; and

(b)

meet the terms of Article 4.2.1 of the New Zealand–Thailand Closer Economic Partnership Agreement.

Regulation 51M: inserted, on 1 July 2005, by regulation 3 of the Customs and Excise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR 2005/176).

Provisions relating to Trans-Pacific Strategic Economic Partnership Agreement countries

Heading: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Partnership Agreement Goods) Amendment Regulations 2006 (SR 2006/103).

51N Interpretation

In regulations 51N to 51Y, unless the context otherwise requires,—

aquaculture means the farming of aquatic plants and aquatic organisms, including crustaceans, fish, molluscs, and other aquatic invertebrates,—

(a)

from seedstock, including eggs, fingerlings, fry, and larvae; or

(b)

by intervention in the growth or rearing processes to enhance production, including feeding, protection from predators, or regular stocking

CIF means the value (determined in accordance with Schedule 2 of the Act) of goods imported, and includes the cost of freight and insurance up to the port or place of entry into the country of importation

FOB means the free on board value (determined in accordance with Schedule 2 of the Act) of goods, independent of the means of transportation, at the port or site of final shipment abroad

indirect material means goods used—

(a)

in the inspection, production, or testing of other goods but which are not physically incorporated into the goods; or

(b)

in the maintenance of buildings or in the operation of equipment associated with the production of other goods, including—

(i)

catalysts, energy, fuel, and solvents:

(ii)

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

(iii)

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

(iv)

dies, moulds, and tools:

(v)

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

(vi)

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

(vii)

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 goods, matter, or substance used or consumed in the production of goods or the transformation of other goods

minimal operations or processes means operations or processes—

(a)

that by reason of their minimal contribution to the essential characteristics or properties of goods do not by themselves, or in combination, confer origin on the goods; and

(b)

that include, without limitation, the following:

(i)

operations to ensure the preservation of products in good condition during transport and storage (for example, chilling, drying, freezing, ventilation, and like operations):

(ii)

operations that consist of bending, classifying, coiling, cutting, sifting, slitting, uncoiling, or washing:

(iii)

changes to the packing, breaking up, or assembly of consignments:

(iv)

packing, repacking, or unpacking:

(v)

affixing labels, marks, or other distinguishing signs on products or packaging:

(vi)

mere dilution with water or any other substance that does not materially alter the characteristic of goods

non-originating goods or non-originating materials means goods or materials that do not qualify as originating under regulations 51N to 51Y

packaging materials and containers for shipment means items used to protect goods during their transport, other than a container or packaging used for retail sale of the goods

party or parties means any 1 or more of the following State signatories to the Trans-Pacific Strategic Economic Partnership Agreement:

(a)

Brunei Darussalam, if Brunei Darussalam is, under the Tariff Act 1988, declared to be a specified TPA party:

(b)

Chile, if Chile is, under the Tariff Act 1988, declared to be a specified TPA party:

(c)

New Zealand:

(d)

Singapore

preferential tariff treatment means the customs duty rate that is applicable to goods originating in the territory of a party in accordance with the Tariff Act 1988

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

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

recovered goods means materials that are in individual parts as a result of—

(a)

the complete disassembly of used goods into individual parts; and

(b)

the cleaning, inspecting, testing, or other processing of those parts; and

(c)

1 or more of the following processes required for the improvement of the parts to sound working condition in order to assemble them with other parts (including other recovered parts in the production of remanufactured goods as listed in Schedule 4):

(i)

flame spraying:

(ii)

knurling:

(iii)

plating:

(iv)

sleeving:

(v)

surface machining:

(vi)

rewinding:

(vii)

welding

remanufactured goods, as listed in Schedule 4, means industrial goods that have been assembled in the territory of a party and—

(a)

are entirely or partially composed of recovered goods; and

(b)

have the same life expectancy and meet the same performance standards as new goods; and

(c)

enjoy the same factory warranty as new goods

territory means,—

(a)

in relation to Brunei Darussalam,—

(i)

the territory of Brunei Darussalam; and

(ii)

the maritime areas adjacent to the coast of Brunei Darussalam to the extent to which Brunei Darussalam may exercise sovereign rights or jurisdiction in accordance with international law and its domestic law:

(b)

in relation to Chile,—

(i)

the land, maritime area, and air space under the sovereignty of Chile; and

(ii)

the exclusive economic zone and the continental shelf within which Chile exercises sovereign rights and jurisdiction in accordance with international law and its domestic law:

(c)

in relation to New Zealand,—

(i)

the territory of New Zealand; and

(ii)

the exclusive economic zone, seabed, and subsoil over which it exercises sovereign rights with respect to natural resources in accordance with international law (not including Tokelau):

(d)

in relation to Singapore,—

(i)

the land, internal waters, and territorial sea of Singapore; and

(ii)

any maritime area situated beyond the territorial sea that has been, or may in future be, designated under Singapore’s domestic law, in accordance with international law, as an area that Singapore may exercise sovereign rights or jurisdiction over in relation to the sea, seabed, subsoil, and natural resources

transaction value means the price paid or payable for goods determined in accordance with clauses 2 and 3 of Schedule 2 of the Act

used, in relation to goods or materials, means used or consumed in the production of goods

value means the value determined in accordance with Schedule 2 of the Act

wholly obtained goods means goods originating in the territory of a party that are—

(a)

mineral goods extracted from the seabed or soil in the territory of a party:

(b)

agricultural goods gathered, grown, harvested, or picked in the territory of a party:

(c)

live animals born and raised in the territory of a party:

(d)

goods obtained from live animals in the territory of a party:

(e)

goods obtained directly in the territory of a party from aquaculture or by capturing, farming, fishing, gathering, hunting, or trapping:

(f)

goods (being fish, plants, shellfish, and other marine life) taken from—

(i)

within the territorial sea or the relevant maritime zone of a party seaward of the territorial sea under that party’s applicable laws in accordance with the United Nations Convention on the Law of the Sea 1982 by a vessel flying, or entitled to fly, the flag of that party; or

(ii)

the high seas by a vessel that is—

(A)

registered or recorded with the party; and

(B)

flying the flag of the party:

(g)

goods obtained or produced, exclusively from goods referred to in paragraph (f), on factory ships that are—

(i)

registered or recorded with the party; and

(ii)

flying the flag of the party:

(h)

goods taken by a party, or a person of the party, from the seabed or subsoil beneath the seabed of the territorial sea or the continental shelf of the party, in accordance with the United Nations Convention on the Law of the Sea 1982:

(i)

waste and scrap derived from the production of goods in the territory of a party, or used goods collected in the territory of a party, if those goods are fit only for the recovery of raw materials:

(j)

recovered goods derived in the territory of a party from used goods and utilised in the territory of the party in the production of remanufactured goods:

(k)

produced entirely in the territory of a party exclusively from goods referred to in paragraphs (a) to (j), or from their derivatives at any stage of production.

Regulation 51N: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Partnership Agreement Goods) Amendment Regulations 2006 (SR 2006/103).

51O Originating goods

(1)

Particular goods are deemed for the purposes of any claim for preferential tariff treatment to originate in the territory of a party if the goods—

(a)

are wholly obtained in the territory of a party; or

(b)

are produced solely in the territory of 1 or more parties exclusively from materials that originate, or are by these regulations deemed to originate, from 1 or more of the parties; or

(c)

are produced in the territory of 1 or more parties using non-originating materials if—

(i)

the non-originating materials satisfy the requirements of Schedule 5 or any other requirement of these regulations; and

(ii)

the goods meet all other applicable provisions of these regulations.

(2)

Materials that originate from the territory of any of the parties and are used in the production of particular goods in the territory of any other party are deemed to originate in the territory of the other party.

(3)

Particular goods that do not satisfy a change in tariff classification required by Schedule 5 are originating goods if—

(a)

the value of non-originating materials used in their production and that do not satisfy a change in tariff classification required by Schedule 5 does not exceed 10% of the transaction value of the goods calculated in accordance with regulation 51P; and

(b)

the goods meet all other applicable criteria of these regulations.

(4)

Except where goods are subject to a regional value content as required by Schedule 5, goods produced by minimal operations or processes must not be treated as originating goods even where those minimal operations or processes meet the change of tariff classification requirement specified in that schedule.

Regulation 51O: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Partnership Agreement Goods) Amendment Regulations 2006 (SR 2006/103).

Regulation 51O(3)(a): amended, on 22 October 2009, by regulation 9 of the Customs and Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

51P Regional value content

(1)

Subject to subclauses (2) and (3), where Schedule 5 specifies that goods are required to have a regional value content, the value of that content is calculated as follows:

formula

where—

RVC

is the regional value content expressed as a percentage

TV

is the transaction value of the goods adjusted on an FOB basis, except as provided in subclause (3)

VNM (value of non-originating materials)

is the transaction value of non-originating materials when they were first acquired or supplied to the producer of the goods, adjusted on a CIF basis, except as provided in subclause (4).

(2)

If the TV or VNM values do not exist or cannot be determined in accordance with clause 2 or clause 3 of Schedule 2 of the Act, the values are determined in accordance with clauses 3 to 8 of that schedule.

(3)

For the purposes of the calculation required by subclause (1), the value of non-originating materials must not be included if—

(a)

those non-originating materials were used in the territory of a party to produce materials; and

(b)

those materials were then used to produce the goods to which the calculation relates.

(4)

When the producer of goods does not export the goods directly, the value must be adjusted up to the point at which the purchaser received the goods within the territory of the party where the producer is located.

(5)

For the purposes of the calculation required by subclause (1), in any case where the producer of goods who is in the territory of a party acquires non-originating materials in that territory, the value of the materials must not include freight, insurance, packing costs, or any other costs incurred in transporting the materials from the supplier’s warehouse to the producer’s location.

Regulation 51P: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Partnership Agreement Goods) Amendment Regulations 2006 (SR 2006/103).

51Q Standard accessories, spare parts, and tools as originating goods

(1)

Accessories, spare parts, or tools delivered with originating goods that form part of the standard accessories, spare parts, or tools for those goods must be treated as originating goods and must be disregarded in determining whether or not all the non-originating materials used in the production of the originating goods undergo the applicable change in tariff classification, if—

(a)

the accessories, spare parts, or tools are classified with, and not invoiced separately from, the originating goods; and

(b)

the quantities and value of the accessories, spare parts, or tools are normal for the originating goods; and

(c)

in any case where the goods are subject to a regional value content requirement, the value of the accessories, spare parts, or tools is taken into consideration as originating or non-originating materials, as the case may be, in calculating the regional value content of the goods.

(2)

Subclause (1) does not apply where the accessories, spare parts, or tools have been added solely for the purpose of artificially raising the regional value content of the goods.

Regulation 51Q: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Partnership Agreement Goods) Amendment Regulations 2006 (SR 2006/103).

51R Packaging materials and containers

(1)

Packaging materials and containers in which goods are packaged for retail sale, if classified with those goods, are not included in determining whether non-originating materials used in the production of those goods have undergone the applicable change in tariff classification as set out in Schedule 5.

(2)

If goods described in subclause (1) are subject to a regional value content requirement, the value of the packaging materials and containers used for retail sale are taken into consideration as originating or non-originating, as the case may be, in calculating the regional value content.

(3)

Packaging materials and containers for shipment in which goods are packed exclusively for transport are not included in determining the origin of the goods.

Regulation 51R: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Partnership Agreement Goods) Amendment Regulations 2006 (SR 2006/103).

51S Treatment of indirect materials

An indirect material is deemed an originating material without regard to where it is produced, and its value is determined by its cost recorded in the accounting records of the producer of the goods.

Regulation 51S: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Partnership Agreement Goods) Amendment Regulations 2006 (SR 2006/103).

51T Transit through territories of non-parties

Regulations 51O to 51S apply only in respect of goods transported directly between the parties, without entering the commerce of a non-party, unless the chief executive otherwise permits subject to conditions approved by the chief executive either generally or in a particular case.

Regulation 51T: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Partnership Agreement Goods) Amendment Regulations 2006 (SR 2006/103).

51U Outward processing

(1)

Goods are considered to be originating goods if they—

(a)

include materials that were exported from a party to a non-party for processing and were subsequently reimported to the party; and

(b)

meet the requirements set out in subclause (2).

(2)

The requirements are that—

(a)

the goods are of a kind referred to in the Tariff subheadings specified in Schedule 6; and

(b)

the total value of non-originating materials of the goods, calculated in accordance with subclause (3), does not exceed 55% of their value; and

(c)

the materials that were exported from the party were wholly obtained or produced in the territory of the party or underwent, before being exported, processes of production or operation that went beyond minimal processes or operations; and

(d)

the same producer produced the goods and the exported materials; and

(e)

the reimported goods have been obtained through processes of production or operations of the exported materials; and

(f)

the last process of manufacture of the goods was—

(i)

performed in the territory of the party; and

(ii)

the activity by which the goods were transformed into new goods different from the component parts or materials.

(3)

For the purposes of subclause (2)(b), the total value of non-originating materials is—

(a)

the value of any non-originating materials added in the territory of the party; plus

(b)

the value of any other added materials; plus

(c)

all other costs accumulated outside the territory of the party, including transportation costs.

(4)

This regulation prevails over regulation 51O and the product-specific requirements set out in Schedule 5.

Regulation 51U: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Partnership Agreement Goods) Amendment Regulations 2006 (SR 2006/103).

51V Obligations of exporters

Where an exporter in New Zealand becomes aware that the exporter has provided an erroneous or false declaration or certificate or other evidence to support a claim for preference in the territory of an other party, the exporter must give notice to the following, as soon as practicable, of any change that would affect the accuracy or validity of the declaration, certificate, or evidence:

(a)

the Customs; and

(b)

the customs administration of the importing party; and

(c)

the importer.

Regulation 51V: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Partnership Agreement Goods) Amendment Regulations 2006 (SR 2006/103).

51W Records

(1)

Exporters, importers, and producers must keep a record of all transactions relating to the exportation or importation of goods for which a claim for preferential tariff treatment is made to show that the goods qualify for preferential tariff treatment.

(2)

The record must be maintained for a period of not less than 3 years after the date of exportation or importation, as the case may be.

Regulation 51W: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Partnership Agreement Goods) Amendment Regulations 2006 (SR 2006/103).

51X Verification of origin

(1)

To determine whether goods imported into New Zealand from another party qualify as originating goods, the Customs may verify any claims made for tariff preference by—

(a)

requesting relevant information from the exporter, importer, or producer:

(b)

requesting the customs administration of the exporting party to verify the origin of the goods:

(c)

undertaking any other procedure that the Customs and the customs administration of the exporting party agree.

(2)

If the origin of goods cannot be determined in accordance with subclause (1), the Customs may request, through the customs administration of the exporting party, to visit the premises of the exporter or producer in the territory of the exporting party to—

(a)

review any records that are relevant to origin of the goods; and

(b)

observe the facilities used in the production of the goods.

(3)

The Customs must specify a period of 60 days from the date the written question or request is sent to the exporter or producer in which to respond.

(4)

The Customs may extend the period of 60 days specified under subclause (3) by a maximum of 30 days.

Regulation 51X: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Partnership Agreement Goods) Amendment Regulations 2006 (SR 2006/103).

51Y Decision on origin

(1)

If the Customs is satisfied that the goods are originating goods under regulation 51X, it must permit preferential access for the goods.

(2)

Preferential tariff treatment may be denied if—

(a)

the goods do not, or did not, meet the requirements of these regulations:

(b)

the exporter or producer fails to respond fully to requests made by the Customs within the period specified under regulation 51X(3) or (4):

(c)

the requested customs administration is for any reason unable to comply with a request from the Customs to verify the origin of goods and advises the Customs of its inability or fails to respond to a request within 90 days:

(d)

the exporter or producer does not agree to a visit by the Customs within 30 days of receiving the request.

(3)

If preferential tariff treatment is denied, the Customs must give a written explanation for the decision to the exporter, importer, or producer, as the case may be.

(4)

Where verifications by the Customs indicate a pattern of conduct by an exporter or producer of false or unsupported representations that goods imported into New Zealand qualify as originating goods, the Customs may withhold preferential tariff treatment to identical goods exported or produced by the exporter or producer until the Customs are satisfied that the exporter or producer is no longer making false or unsupported representations as to origin.

Regulation 51Y: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Partnership Agreement Goods) Amendment Regulations 2006 (SR 2006/103).

Regulation 51Y(4): amended, on 1 January 2010, by regulation 6 of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

Provisions relating to China

Heading: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

51Z Interpretation

In this regulation and regulations 51ZA to 51ZL, unless the context otherwise requires,—

CIF means the value (determined in accordance with Schedule 2 of the Act) of goods imported, and includes the cost of insurance and freight up to the port or place of entry into China

FOB means the free on board value (determined in accordance with Schedule 2 of the Act) of 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 China with respect to the following (which may encompass broad guidelines of general application or detailed practices, procedures, and standards):

(a)

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

(b)

the disclosure of information:

(c)

the preparation of financial statements

material means any goods, matter, or substance, used in the production or transformation of other goods, including a part or ingredient

non-originating goods or non-originating materials means goods or materials that do not qualify as originating under regulations 51Z to 51ZL

originating materials or originating goods means materials or goods that qualify as originating under regulations 51Z to 51ZL

packing materials and containers for shipment means items used to protect goods during their transport, other than a container or packaging used for retail sale of the goods

producer means a person who engages in the production of goods

production means methods of obtaining goods, including growing, raising, mining, harvesting, fishing, farming, trapping, hunting, capturing, gathering, collecting, breeding, extracting, manufacturing, processing, or assembling goods.

Regulation 51Z: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

Regulation 51Z material: amended, on 1 January 2010, by regulation 7(1) of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

Regulation 51Z producer: amended, on 1 January 2010, by regulation 7(2) of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

51ZA Originating goods

Particular goods are deemed for the purposes of the Act and the Tariff Act 1988 to originate in China if—

(a)

the goods—

(i)

are goods wholly obtained or produced in New Zealand or China; or

(ii)

are goods produced entirely in New Zealand or in China or in both countries exclusively from materials whose origin conforms with the provisions of regulations 51ZB to 51ZL; or

(iii)

are goods produced entirely in New Zealand or in China or in both countries, using—

(A)

non-originating materials that conform to a change in tariff classification; or

(B)

a regional value content; or

(C)

a process requirement; or

(D)

a requirement specified in Schedule 3A; and

(b)

the goods meet the other applicable provisions of regulations 51Z to 51ZL.

Regulation 51ZA: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

51ZB Goods wholly obtained

For the purposes of regulation 51ZA, the following goods must be treated as wholly obtained or produced in New Zealand or China:

(a)

plant products harvested, picked, or gathered in New Zealand or China:

(b)

live animals born and raised in New Zealand or China:

(c)

goods obtained from live animals raised in New Zealand or China:

(d)

goods obtained from hunting, trapping, fishing, farming, gathering, or capturing conducted in New Zealand or China:

(e)

minerals and other naturally occurring substances, (not being goods referred to in paragraphs (a) to (d) of this regulation) extracted or taken from the soil, waters, seabed, or beneath the seabed of New Zealand or China:

(f)

goods extracted or taken, from the waters, seabed, or subsoil beneath the seabed within the exclusive economic zone as defined by the domestic law of New Zealand or China as the case may be:

(g)

fish, shellfish, plant, and other marine life taken from the high seas by a craft registered or recorded in New Zealand or China and flying, or entitled to fly, the flag of New Zealand or China:

(h)

goods (being goods referred to in paragraph (g)) processed or made on board a craft registered or recorded in New Zealand or China and flying, or entitled to fly, the flag of New Zealand or China:

(i)

scrap and waste derived from processing operations in New Zealand or China and fit only for the recovery of raw materials:

(j)

used goods collected in New Zealand or China where such goods are fit only for the recovery of raw materials:

(k)

goods obtained or produced in New Zealand or China solely from goods referred to in paragraphs (a) to (j).

Regulation 51ZB: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

51ZC Regional value content

(1)

Where Schedule 3A refers to a regional value content the value of that content is calculated as follows:

formula

where—

RVC

is the regional value content, expressed as a percentage

FOB

is the FOB value of the goods

VNM

is the CIF value of non-originating materials (including materials of undetermined origin).

(2)

The value of the non-originating materials is—

(a)

the CIF value at the time of importation of the goods; or

(b)

the earliest ascertained price paid or payable for the non-originating materials (not including freight, insurance, packing costs, or any other costs incurred in transporting the material from the supplier’s warehouse to the producer’s location).

Regulation 51ZC: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

51ZD Accumulation

If originating goods or materials from China are incorporated into goods in New Zealand, the goods or materials so incorporated must be regarded as originating in New Zealand.

Regulation 51ZD: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

51ZE Minimal operations or processes

(1)

Operations or processes that contribute minimally to the essential characteristics of goods (either by themselves or in combination), do not confer origin.

(2)

Operations and processes referred to in subclause (1) include—

(a)

operations to ensure the preservation of goods in good condition during transport and storage, such as drying, freezing, ventilation, chilling, and like operations; and

(b)

simple operations consisting of sifting, sorting, grading, screening, classifying, washing, cutting, slitting, bending, coiling, or uncoiling; and

(c)

breaking up and assembly of consignments; and

(d)

packing, unpacking, or repacking operations; and

(e)

simple packaging operations (such as placing in bottles, cases, or boxes, or fixing on cards or boards); and

(f)

affixing or printing marks, labels, logos, or other distinguishing signs on goods or their packaging; and

(g)

dilution with water or another substance that does not materially alter the characteristics of the goods; and

(h)

husking, partial or total bleaching, polishing, and glazing of cereals other than rice; and

(i)

operations to colour sugar or form sugar lumps.

(3)

For the purposes of this regulation, simple describes activities that do not require special skills, machines, apparatuses, or equipment specially produced or installed for carrying out the activity.

Regulation 51ZE: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

51ZF Direct consignment

(1)

Preferential tariff treatment must be applied only to goods consigned directly from China to New Zealand.

(2)

For the purposes of this regulation, the following goods must be treated as having been consigned directly from China to New Zealand:

(a)

goods transported from China to New Zealand without passing through the territory of another country; and

(b)

goods whose transport involves transit (with or without temporary storage of up to 6 months) through the territory of 1 or more other countries if—

(i)

the goods do not enter into trade or commerce in those other countries; and

(ii)

the goods do not undergo any operation there other than unloading and reloading, repacking, or any operation required to keep them in good condition.

Regulation 51ZF: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

51ZG Packing and containers for transportation

Containers and packing materials used for the transportation of goods must not be taken into account when determining the origin of those goods.

Regulation 51ZG: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

51ZH Packaging materials and containers for retail sale

(1)

If goods are subject to a change in tariff classification (as set out in Schedule 3A) and the packaging materials and containers in which the goods are packaged for retail sale are classified with the goods, the packaging materials and containers must not be taken into account when determining the origin of the goods.

(2)

Despite subclause (1), if the goods are subject to a regional value content requirement then the value of the packaging materials and containers used for retail sale must be taken into account as either originating materials or non-originating materials, as the case may be, when determining the origin of the goods.

Regulation 51ZH: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

51ZI Accessories, spare parts, and tools

(1)

If goods are subject to a change in tariff classification (as set out in Schedule 3A) any accessories, spare parts, tools, or instructional and information materials presented with the goods on importation must not be taken into account when determining the origin of the goods if those accessories, spare parts, tools, or instructional and information materials are classified with, and not invoiced separately from, the goods.

(2)

Despite subclause (1), if the goods are subject to a regional value content requirement, then the value of any accessories, spare parts, tools, or instructional and information materials must be taken into account as originating materials, or non-originating materials, as the case may be, in calculating the regional value content of the goods.

(3)

Subclauses (1) and (2) apply only if the quantities and values of the accessories, spare parts, tools, or instructional and information materials are customary for the goods they are imported with.

Regulation 51ZI: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

Regulation 51ZI(1): amended, on 1 January 2010, by regulation 8(1) of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

Regulation 51ZI(3): amended, on 1 January 2010, by regulation 8(2) of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

51ZJ Neutral elements

(1)

In determining whether goods are originating goods for the purpose of regulation 51ZA, the origin of any neutral elements must not be considered.

(2)

For the purposes of this regulation, neutral elements

(a)

means—

(i)

goods used in the production, testing, or inspection of other goods without being physically incorporated into the goods; or

(ii)

goods used in the maintenance of buildings; or

(iii)

the operation of equipment associated with the production of the goods; and

(b)

includes (without limitation)—

(i)

fuel, energy, catalysts, and solvents:

(ii)

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

(iii)

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

(iv)

tools, dies, and moulds:

(v)

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

(vi)

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

(vii)

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

Regulation 51ZJ: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

Regulation 51ZJ(2)(a)(iii): amended, on 1 January 2010, by regulation 9 of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

51ZK Interchangeable materials

(1)

In determining whether goods are originating goods, any materials, in order to be treated as interchangeable materials, must be distinguished by—

(a)

physical separation of the goods; or

(b)

an inventory management method recognised in the generally accepted accounting principles.

(2)

For the purposes of this regulation, interchangeable materials are goods or materials—

(a)

that are interchangeable for commercial purposes; and

(b)

that have properties that are essentially identical; and

(c)

between which it is impractical to differentiate by a mere visual examination.

Regulation 51ZK: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

51ZL De minimis

Where goods do not meet the tariff classification change requirements specified in Schedule 3A they must still be treated as originating goods if—

(a)

the value of all non-originating materials (including materials of undetermined origin) that do not meet the tariff classification change requirements does not exceed 10% of the FOB value of the given goods; and

(b)

the goods meet all other requirements under regulations 51ZA to 51ZL.

Regulation 51ZL: inserted, on 1 October 2008, by regulation 4 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

Regulation 51ZL(a): amended, on 1 January 2010, by regulation 10 of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

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 has the meaning given in section 64A(4) of the Act

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 2 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 2 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 Schedule 8 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 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).

51ZN Originating goods

Particular goods are deemed for the purposes of the Act and the Tariff Act 1988 to originate in a party if the goods meet all applicable requirements of regulations 51ZM to 51ZX and if—

(a)

the goods are wholly produced or obtained in a party as provided for in regulation 51ZO; or

(b)

the goods meet the applicable product specific rule and, if the product specific rule requires a regional value content, the final process of production is performed within a party; or

(c)

the goods are produced in a party exclusively from originating materials from 1 or more of the parties.

Regulation 51ZN: 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).

51ZO Goods wholly produced or obtained

For the purposes of regulation 51ZN, the following goods must be treated as wholly produced or obtained in a party:

(a)

plants and plant goods (including fruit, flowers, vegetables, trees, seaweed, fungi, and live plants) grown, harvested, picked, or gathered in a party:

(b)

live animals born and raised in a party:

(c)

goods obtained from live animals in a party:

(d)

goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering, or capturing in a party:

(e)

minerals and other naturally occurring substances extracted or taken from the soil, waters, seabed, or beneath the seabed in a party:

(f)

goods of sea-fishing and other marine goods taken from the high seas, in accordance with international law, by any vessel registered or recorded with a party and entitled to fly the flag of that party:

(g)

goods produced from goods referred to in paragraph (f) on board any factory ship registered or recorded with a party and entitled to fly the flag of that party:

(h)

goods taken by a party, or a person of a party, from the seabed or beneath the seabed—

(i)

beyond the exclusive economic zone and adjacent continental shelf of that party; and

(ii)

beyond areas over which non-parties exercise jurisdiction under exploitation rights granted in accordance with international law:

(i)

waste and scrap derived from production and consumption in a party, or used goods collected in a party, provided that the waste, scrap, or used goods are fit only for the recovery of raw materials:

(j)

goods produced or obtained in a party solely from products referred to in paragraphs (a) to (i) or from their derivatives.

Regulation 51ZO: 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).

51ZP Calculation of regional value content

Where regulations 51ZM to 51ZX or Schedule 8 refers to a regional value content, the value of that content is calculated using either of the following formulas:

(a)

the direct formula—

formula

where—

AANZFTA material cost

is the value of originating materials, parts, or produce that are acquired or self-produced by the producer and incorporated into the goods or consumed in their production

labour cost

includes wages, remuneration, and other employee benefits

overhead cost

is the total overhead expense

other costs

are the costs incurred in placing the goods in the ship or other means of transport for export, including domestic transport costs, storage and warehousing, port handling, brokerage fees, and service charges; or

(b)

the indirect formula, also called the build-down formula,—

formula

where—

value of non-originating materials

is the CIF value at the time of importation or the earliest ascertained price paid or payable for all non-originating materials, parts, or produce acquired by the producer in the production of the goods (including materials of undetermined origin but not materials that are self-produced by the producer and incorporated into the goods or consumed in their production).

Regulation 51ZP: 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).

51ZQ Accumulation

For the purposes of regulation 51ZN, originating goods used in another party as a material in the production of other goods must be regarded as originating in the party where the working or processing of the finished goods took place.

Regulation 51ZQ: 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).

51ZR Minimal operations and processes

Where a claim for origin is based solely on regional value content, the following operations or processes (undertaken by themselves or in combination with each other) are considered to be minimal and may not be taken into account in determining whether goods are originating:

(a)

ensuring the preservation of goods in good condition for the purposes of transport or storage:

(b)

facilitating shipment or transportation:

(c)

packaging or presenting goods for transportation or sale:

(d)

simple processes, consisting of sifting, classifying, washing, cutting, slitting, bending, coiling and uncoiling, and other similar operations:

(e)

affixing of marks, labels, or other like distinguishing signs on products or their packaging:

(f)

mere dilution with water or another substance that does not materially alter the characteristics of the goods.

Regulation 51ZR: 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).

51ZS De minimis

Where goods do not satisfy the change in tariff classification requirements in a product specific rule, they must still be treated as originating goods if they meet all applicable requirements under regulations 51ZM to 51ZX and Schedule 8 and,—

(a)

for goods other than goods classified within Chapters 50 to 63 of the Harmonised System, the value of all non-originating materials used in their production that did not undergo the required change in tariff classification does not exceed 10% of the FOB value of the goods; or

(b)

for goods classified within Chapters 50 to 63 of the Harmonised System,—

(i)

the weight of all non-originating materials used in their production that did not undergo the required change in tariff classification does not exceed 10% of the total weight of the goods; or

(ii)

the value of all non-originating materials used in their production that did not undergo the required change in tariff classification does not exceed 10% of the FOB value of the goods.

Regulation 51ZS: 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 51ZS(a): amended, on 1 January 2011, by regulation 6 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 51ZS(b): amended, on 1 January 2011, by regulation 6 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).

51ZT Accessories, spare parts, and tools

(1)

For the purposes of determining the origin of goods, accessories, spare parts, tools, and instructional or other information materials presented with the goods must be regarded as part of those goods and must not be taken into account when determining whether all the non-originating materials used in the production of the goods have undergone the applicable change in tariff classification if—

(a)

the accessories, spare parts, tools, and instructional or other information materials presented with the goods are not invoiced separately from the goods; and

(b)

the quantities and value of the accessories, spare parts, tools, and instructional or other information materials presented with the goods are customary for those goods.

(2)

Despite subclause (1), if the goods are subject to a regional value content requirement, the value of the accessories, spare parts, tools, and instructional or other information materials presented with the goods must be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the goods.

(3)

Subclauses (1) and (2) do not apply where accessories, spare parts, tools, and instructional or other information materials presented with the goods have been added solely for the purpose of artificially raising the regional value content of those goods if it is proven subsequently that they are not sold with the goods.

Regulation 51ZT: 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).

51ZU Identical and interchangeable materials

The determination of whether identical and interchangeable materials are originating materials must be made by—

(a)

the physical segregation of each of the materials; or

(b)

the use of the exporting party’s generally accepted accounting principles of stock control or inventory management practice.

Regulation 51ZU: 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).

51ZV Treatment of packing materials and containers

(1)

Packing materials and containers for transportation must not be taken into account in determining the origin of goods.

(2)

Packing materials and containers in which the goods are packaged for retail sale, when classified together with the goods, must not be taken into account in determining whether all of the non-originating materials used in the production of the goods have met the applicable change in tariff classification requirements for the goods.

(3)

If goods are subject to a regional value content requirement, the value of the packing materials and containers in which the goods are packaged for retail sale must be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the goods.

Regulation 51ZV: 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).

51ZW Indirect materials

An indirect material must be treated as an originating material without regard to where it is produced and its value must be the cost registered in the accounting records of the producer of the goods.

Regulation 51ZW: 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).

51ZX Direct consignment

Goods will retain their originating status as determined under regulation 51ZN only if—

(a)

the goods have been transported to New Zealand without passing through any non-party; or

(b)

where goods have transited through a non-party—

(i)

the goods have not undergone subsequent production or any other operation outside the territory of a party other than unloading, reloading, storing, or any other operations necessary to preserve them in good condition or to transport them to New Zealand; and

(ii)

the goods have not entered the commerce of a non-party.

Regulation 51ZX: 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).

Provisions relating to Hong Kong, China

Heading: inserted, on 1 January 2011, by regulation 7 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).

51ZY Interpretation

In this regulation and regulation 51ZZ, unless the context otherwise requires,—

CEP Agreement means the New Zealand–Hong Kong, China Closer Economic Partnership Agreement done at Hong Kong on 29 March 2010

operational certification procedures means the operational certification procedures set out in the following documents (which were made in accordance with paragraph 4 of Article 17 of Chapter 4 of the CEP Agreement):

(a)

the letter from the Customs to the Trade and Industry Department of Hong Kong, China dated 22 September 2010; and

(b)

the Annex (including its Appendix) to the letter described in paragraph (a); and

(c)

the letter from the Trade and Industry Department of Hong Kong, China to the Customs dated 21 October 2010.

Regulation 51ZY: inserted, on 1 January 2011, by regulation 7 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).

51ZZ Originating goods

(1)

Particular goods are deemed for the purposes of the Act and the Tariff Act 1988 to be the produce or manufacture of Hong Kong, China if the goods meet all applicable requirements set out in the following provisions of the CEP Agreement:

(a)

Chapter 4; and

(b)

Annex 5 (which is Annex I to Chapter 4, and deals with product specific rules of origin); and

(c)

the headnote to Annex 5.

(2)

However, goods that are classified within Chapter 61 or 62 of the Harmonised System are deemed for the purposes of the Tariff Act 1988 to be the produce or manufacture of Hong Kong, China only if—

(a)

the goods meet all applicable requirements set out in the provisions specified in subclause (1); and

(b)

the importer of the goods obtains, before the goods are entered by the importer, a certificate of origin for the goods that complies with—

(i)

Article 17 of Chapter 4 of the CEP Agreement; and

(ii)

the operational certification procedures.

(3)

On and from 24 October 2013, the documents specified in subclause (1) must be read in the manner set out in the list made by the chief executive under subclause (4).

(4)

The chief executive must, by 24 October 2013, make a list that sets out the manner in which the documents specified in subclause (1) are required to be read in order to align them with the Harmonised System as in force in respect of New Zealand as at 1 January 2012.

(5)

The list required by subclause (4) must also indicate those changes to the documents specified in subclause (1) that came into force on 1 January 2012 (in accordance with subclause (4) before its amendment by the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2013).

Regulation 51ZZ: inserted, on 1 January 2011, by regulation 7 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 51ZZ(3): inserted, on 1 January 2012, by regulation 7 of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2011 (SR 2011/353).

Regulation 51ZZ(3): amended, on 24 October 2013, by regulation 4(1) of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2013 (SR 2013/395).

Regulation 51ZZ(4): inserted, on 1 January 2012, by regulation 7 of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2011 (SR 2011/353).

Regulation 51ZZ(4): amended, on 24 October 2013, by regulation 4(2) of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2013 (SR 2013/395).

Regulation 51ZZ(5): inserted, on 24 October 2013, by regulation 4(3) of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2013 (SR 2013/395).

Provisions relating to Chinese Taipei

Heading: inserted, on 1 December 2013, by regulation 4 of the Customs and Excise (Rules of Origin for ANZTEC Goods) Amendment Regulations 2013 (SR 2013/451).

51ZZA Interpretation

In regulation 51ZZB, unless the context otherwise requires,—

ANZTEC means the Agreement between New Zealand and the Separate Customs Territory of Taiwan, Penghu, Kinmen, and Matsu on Economic Cooperation done at Wellington on 10 July 2013

Chinese Taipei means the Separate Customs Territory of Taiwan, Penghu, Kinmen, and Matsu.

Regulation 51ZZA: inserted, on 1 December 2013, by regulation 4 of the Customs and Excise (Rules of Origin for ANZTEC Goods) Amendment Regulations 2013 (SR 2013/451).

51ZZB Originating goods

Particular goods are deemed for the purposes of the Act and the Tariff Act 1988 to be the produce or manufacture of Chinese Taipei if the goods meet all applicable requirements set out in the following provisions of ANZTEC:

(a)

Chapter 3 (which deals with rules of origin); and

(b)

Annex 2 (which deals with product specific rules); and

(c)

the headnote to Annex 2.

Regulation 51ZZB: inserted, on 1 December 2013, by regulation 4 of the Customs and Excise (Rules of Origin for ANZTEC Goods) Amendment Regulations 2013 (SR 2013/451).

Provisions relating to Republic of Korea

Heading: inserted, on 20 December 2015, by regulation 4 of the Customs and Excise (Rules of Origin for Republic of Korea FTA Goods) Amendment Regulations 2015 (LI 2015/319).

51ZZC Interpretation

In this regulation and regulation 51ZZD, unless the context otherwise requires,—

Harmonised System has the same meaning as in regulation 2(1)

HS 2007 means the Harmonised System 2007

HS 2012 means the Harmonised System 2012

Republic of Korea FTA means the Free Trade Agreement between New Zealand and the Republic of Korea done at Seoul on 23 March 2015.

Regulation 51ZZC: inserted, on 20 December 2015, by regulation 4 of the Customs and Excise (Rules of Origin for Republic of Korea FTA Goods) Amendment Regulations 2015 (LI 2015/319).

51ZZD Originating goods

Particular goods are deemed for the purposes of the Act and the Tariff Act 1988 to be the produce or manufacture of the Republic of Korea if the goods meet all applicable requirements set out in the following provisions of the Republic of Korea FTA:

(a)

Chapter 3 (pages 3-1 to 3-15, which deals with rules of origin and origin procedures); and

(b)

Annex 3-A (made up of the headnote to Annex-3A (pages 3-A-1 and 3-A-2) and the Product Specific Rules Schedule), but with the variations to Annex 3-A (to transpose those Rules’ Tariff item references from HS 2007 to HS 2012) specified in Schedule 9 of these regulations.

Regulation 51ZZD: inserted, on 20 December 2015, by regulation 4 of the Customs and Excise (Rules of Origin for Republic of Korea FTA Goods) Amendment Regulations 2015 (LI 2015/319).

Part 7 Excise and excise-equivalent duties

52 Time for lodgement of entry for excisable goods
General requirement if no special requirement applies

(1)

The time within which goods to which section 70 of the Act applies must be entered (by the licensee or owner specified in section 70(1A)(a) or (b) of the Act) is 15 working days from the end of the month in which the goods are removed from the Customs controlled area, unless those goods are—

(a)

specified alcoholic products required to be entered in accordance with subclause (3) or (4); or

(b)

biofuel, or biofuel blends, required to be entered in accordance with subclause (5) or (6); or

(c)

ethanol and petrol blends required to be entered in accordance with subclause (7) or (8).

Definitions

(2)

In this regulation,—

biofuel or biofuel blends means biofuel or biofuel blends specified in item 99.75 of Part A of the Excise and Excise-equivalent Duties Table

ethanol and petrol blends means ethanol and petrol blends specified in item 99.75 of Part A of the Excise and Excise-equivalent Duties Table

specified alcoholic products means goods specified in items 99.10 to 99.50 of Part A of the Excise and Excise-equivalent Duties Table.

Specified alcoholic products: estimated liability levels

(3)

In any case where the total excise duty liability of the licensee for any year commencing on 1 July is estimated by the licensee to be $50,000 or less, any specified alcoholic products removed from the Customs controlled area concerned in that year must be entered by the 15th working day of July immediately following that year.

(4)

In any case where the total excise duty liability of the licensee for any year commencing on 1 July is estimated by the licensee to be more than $50,000 but less than $100,000,—

(a)

any specified alcoholic products removed from the Customs controlled area concerned in the period of that year that commences with 1 July and ends with the close of 31 December must be entered by the 15th working day of January immediately following that period:

(b)

any specified alcoholic products removed from the Customs controlled area concerned in the period of that year that commences with 1 January and ends with the close of 30 June must be entered by the 15th working day of July immediately following that period.

Biofuel or biofuel blends: estimated liability levels

(5)

In any case where the total excise duty liability of the licensee for any year commencing on 1 July is estimated by the licensee to be $30 or less, any biofuel or biofuel blends removed from the Customs controlled area concerned in that year must be entered by the 15th working day of July immediately following that year.

(6)

In any case where the total excise duty liability of the licensee for any year commencing on 1 July is estimated by the licensee to be more than $30 but less than $60,—

(a)

any biofuel or biofuel blends removed from the Customs controlled area concerned in the period of that year that commences with 1 July and ends with the close of 31 December must be entered by the 15th working day of January immediately following that period:

(b)

any biofuel or biofuel blends removed from the Customs controlled area concerned in the period of that year that commences with 1 January and ends with the close of 30 June must be entered by the 15th working day of July immediately following that period.

Ethanol and petrol blends: estimated liability levels

(7)

In any case where the total excise duty liability of the licensee for any year commencing on 1 July is estimated by the licensee to be $5,000 or less, any ethanol and petrol blends removed from the Customs controlled area concerned in that year must be entered by the 15th working day of July immediately following that year.

(8)

In any case where the total excise duty liability of the licensee for any year commencing on 1 July is estimated by the licensee to be more than $5,000 but less than $10,000,—

(a)

any ethanol and petrol blends removed from the Customs controlled area concerned in the period of that year that commences with 1 July and ends with the close of 31 December must be entered by the 15th working day of January immediately following that period:

(b)

any ethanol and petrol blends removed from the Customs controlled area concerned in the period of that year that commences with 1 January and ends with the close of 30 June must be entered by the 15th working day of July immediately following that period.

Regulation 52: replaced, on 1 July 2012, by regulation 4 of the Customs and Excise (Excise Duty—Time for Entry and Payment) Amendment Regulations 2012 (SR 2012/148).

52A Circumstances in which entry to be made by owner

(1)

This regulation applies if—

(a)

wine is removed from a Customs controlled area that is required to be licensed solely because of regulation 6(a); and

(b)

the wine was manufactured in New Zealand; and

(c)

as permitted by regulation 56, no entry was made in respect of the wine when it was taken into that Customs controlled area; and

(d)

at the time of its removal from that Customs controlled area, the wine is owned by a licensee of an area licensed for the purpose described in section 10(a) of the Act.

(2)

If this regulation applies, any entry that is required to be made in respect of the removal of the wine—

(a)

does not have to be made by the licensee of the Customs controlled area; and

(b)

must, instead, be made by the owner of the wine.

Regulation 52A: substituted, on 9 January 2003, by regulation 4 of the Customs and Excise Amendment Regulations 2002 (SR 2002/356).

53 Manner of specifying volume of alcohol

Where, in respect of an entry required by section 70 of the Act, the volume of alcohol in any alcoholic product is required to be shown, the person making the entry shall specify the volume of alcohol in accordance with the alcohol strength calculated in accordance with rules prescribed by the chief executive under section 288(1)(g) of the Act.

54 When entry of excisable goods deemed to be made

An entry of excisable goods is deemed to have been made on the date it is received by the Customs.

55 Passing of entry of excisable goods

An entry of excisable goods is deemed to have been passed on the date it is signed as passed by the Customs.

56 Certain goods removed from Customs controlled area exempt from entry

(1)

Subject to subclause (2), goods subject to excise duty that are removed from a Customs controlled area in accordance with section 72(a) of the Act, may be removed without being entered.

(2)

Subclause (1) shall not apply where a term, condition, or restriction imposed under section 12 or section 13 of the Act in the licence granted in respect of the Customs controlled area requires that an entry shall be made.

57 Payment of excise duty

(1)

For the purposes of section 76(4) of the Act, the time within which excise duty must be paid is,—

Specified alcoholic products: estimated liability levels

(a)

in any case where the total excise duty liability of a licensee for any year commencing on 1 July is estimated by the licensee to be $50,000 or less, in respect of specified alcoholic products removed from the Customs controlled area concerned in that year, the last working day of July immediately following that year:

(b)

in any case where the total excise duty liability of a licensee for any year commencing on 1 July is estimated by the licensee to be more than $50,000 but less than $100,000,—

(i)

in respect of specified alcoholic products removed from the Customs controlled area concerned in the period of that year that commences with 1 July and ends with the close of 31 December, the last working day of January immediately following that period:

(ii)

in respect of specified alcoholic products removed from the Customs controlled area concerned in the period of that year that commences with 1 January and ends with the close of 30 June, the last working day of July immediately following that period:

Biofuel or biofuel blends: estimated liability levels

(c)

in any case where the total excise duty liability of the licensee for any year commencing on 1 July is estimated by the licensee to be $30 or less, in respect of biofuel or biofuel blends removed from the Customs controlled area concerned in that year, the last working day of July immediately following that year:

(d)

in any case where the total excise duty liability of the licensee for any year commencing on 1 July is estimated by the licensee to be more than $30 but less than $60,—

(i)

in respect of biofuel or biofuel blends removed from the Customs controlled area concerned in the period of that year that commences with 1 July and ends with the close of 31 December, the last working day of January immediately following that period:

(ii)

in respect of biofuel or biofuel blends removed from the Customs controlled area concerned in the period of that year that commences with 1 January and ends with the close of 30 June, the last working day of July immediately following that period:

Ethanol and ethanol blends: estimated liability levels

(e)

in any case where the total excise duty liability of the licensee for any year commencing on 1 July is estimated by the licensee to be $5,000 or less, in respect of ethanol and petrol blends removed from the Customs controlled area concerned in that year, by the last working day of July immediately following that year:

(f)

in any case where the total excise duty liability of the licensee for any year commencing on 1 July is estimated by the licensee to be more than $5,000 but less than $10,000,—

(i)

in respect of ethanol and petrol blends removed from the Customs controlled area concerned in the period of that year that commences with 1 July and ends with the close of 31 December, the last working day of January immediately following that period:

(ii)

in respect of ethanol and petrol blends removed from the Customs controlled area concerned in the period of that year that commences with 1 January and ends with the close of 30 June, the last working day of July immediately following that period:

Specified goods: other cases

(g)

in respect of specified alcoholic products, biofuel or biofuel blends, or ethanol and petrol blends, to which none of paragraphs (a) to (f) applies, and that are removed from a manufacturing area or any area licensed for a purpose specified in regulation 6, the last working day of the month following the month in which those products are removed from the Customs controlled area:

Goods other than specified goods

(h)

in respect of goods, other than specified alcoholic products, biofuel or biofuel blends, or ethanol and petrol blends, that are removed from a manufacturing area, 15 working days after the last day of the month in which the goods are removed:

(i)

in respect of goods that are personal effects accompanying a person arriving from a point outside New Zealand, immediately on the presentation of a declaration required by regulation 26:

(j)

in respect of any other goods, immediately on removal from a Customs controlled area.

(2)

In this regulation,—

biofuel or biofuel blends means biofuel or biofuel blends specified in item 99.75 of Part A of the Excise and Excise-equivalent Duties Table

ethanol and petrol blends means ethanol and petrol blends specified in item 99.75 of Part A of the Excise and Excise-equivalent Duties Table

specified alcoholic products means goods specified in items 99.10 to 99.50 of Part A of the Excise and Excise-equivalent Duties Table.

Regulation 57: replaced, on 1 July 2012, by regulation 5 of the Customs and Excise (Excise Duty—Time for Entry and Payment) Amendment Regulations 2012 (SR 2012/148).

58 Duty credits

The circumstances in which the licensee of a manufacturing area may claim, as a credit in the home consumption entry of goods required by section 70 of the Act, excise duty or excise-equivalent duty paid in respect of the goods, under section 85(2) of the Act are—

(a)

where the goods are returned to the manufacturing area from which they were sold; and

(b)

where the goods are resold and re-entered for home consumption or export, or re-worked into product that is re-entered for home consumption or export.

Regulation 58: amended, on 9 January 2003, by regulation 5 of the Customs and Excise Amendment Regulations 2002 (SR 2002/356).

Part 8 Assessment and recovery of duty

59 Business records

(1)

The business records required to be kept under section 95 of the Act shall be those records that are generated by, or that otherwise come within the possession or control of, the licensee, importer, or exporter, as the case may be, that are necessary to verify—

(a)

any entry required to be made under the Act; or

(b)

the importation or exportation of any goods; or

(c)

the custody or movement of any goods subject to the control of the Customs; or

(d)

the manufacture of any goods subject to excise duty.

(2)

Without limiting the generality of subclause (1) and subject to subclauses (3) to (5), the following records are required to be kept:

(a)

shipping, importation, exportation, and transportation documentation including the following:

(i)

all entries required to be made under the Act:

(ii)

entry documentation (including any declaration, certificate, permit, licence etc):

(iii)

vouchers:

(iv)

bills of lading, waybills, air waybills, consolidator waybills:

(v)

shipping instructions, freight forwarders instructions:

(vi)

insurance papers concerning any goods:

(vii)

consignment notes:

(viii)

import charges accounting details (including agent’s fees, customs charges, wharf charges, and other fees and charges):

(ix)

packing lists:

(x)

manifests:

(xi)

outturn records:

(xii)

goods tally records:

(b)

ordering and purchase documentation including the following:

(i)

orders, confirmations of orders:

(ii)

purchase agreements:

(iii)

products specifications:

(iv)

contracts, conditions of purchase:

(v)

royalty agreements, pricing agreements, negotiations on pricing agreements, warranty agreements:

(vi)

invoices, proforma invoices:

(vii)

commissions and brokerage agreements and details:

(viii)

correspondence and any communication between the importer or exporter and any party related to the transaction:

(c)

manufacturing, stock, and resale documentation including the following:

(i)

inwards goods register:

(ii)

stock register:

(iii)

sales records:

(iv)

receipts journal:

(v)

costing records:

(vi)

production records:

(d)

banking and accounting information including the following:

(i)

letters of credit, applications for letters of credit, bank drafts:

(ii)

remittance advice:

(iii)

receipts, cash books:

(iv)

credit card transactions:

(v)

telegraphic money transfers:

(vi)

offshore monetary transactions:

(vii)

cheque records:

(viii)

evidence of payments by any other means, including information detailing non-cash compensation transactions:

(e)

chart and codes of accounts, accounting instruction manuals, and system and programme documentation that describes the accounting system used by the licensee, importer, exporter, or agent:

(f)

papers, books, registers, disks, films, tapes, sound tracks, and other devices or things in or on which information contained in the records described in paragraphs (a) to (e) are recorded or stored.

(3)

Notwithstanding subclause (2) but subject to subclause (1), the licensee of a Customs controlled area licensed for either or both of the purposes described in section 10(c) and 10(e) of the Act, shall keep or cause to be kept the records specified in paragraph (a) and paragraph (f) of subclause (2), but shall not be required to keep any of the other records specified in that subclause.

(4)

Notwithstanding subclause (2), but subject to subclause (1), the licensee of a Customs controlled area licensed for the purpose specified in regulation 6(a) shall keep or cause to be kept the records specified in paragraphs (a), (b), (c) and (f) of subclause (2), but shall not be required to keep any of the other records specified in that subclause.

(5)

Notwithstanding subclause (2), but subject to subclause (1), every exporter shall keep or cause to be kept the records specified in paragraphs (a), (b), and (f) of subclause (2), but shall not be required to keep any of the other records specified in that subclause.

(6)

The records required to be kept by section 95 of the Act shall be kept for a period of 7 years.

60 Goods damaged or deteriorated in condition

The authority of the chief executive under section 113(1)(a) of the Act to refund or remit duty on goods that are damaged or have deteriorated in condition prior to their release from the control of the Customs shall be subject to the following conditions:

(a)

the chief executive must be satisfied that the damage or deterioration was not caused by the wilful act or negligence of the importer, or licensee of any Customs controlled area where the goods had been stored, or of any of the employees, or persons acting on behalf of the importer or licensee:

(b)

the amount of the refund or remission of duty on any goods shall be in proportion to the extent to which the chief executive is satisfied that the goods are damaged or deteriorated in condition:

(c)

notwithstanding paragraph (b), duty shall not be refunded or remitted in full unless the goods have been destroyed under the supervision of the Customs in accordance with any directions issued by the chief executive, or have been exported.

61 Goods destroyed, pillaged, or lost

The chief executive must not under section 113(1)(a) of the Act refund or remit duty on any goods unless satisfied—

(a)

that the goods were destroyed, pillaged, or lost before their release from the control of the Customs; and

(b)

that the destruction, pillage, or loss of the goods was not caused by the wilful act or negligence of their importer, the licensee of any Customs controlled area where they had been stored, or any employee of or person acting on behalf of their importer or any such licensee; and

(c)

in the case of goods destroyed, pillaged, or lost after being removed from one customs controlled area (the first area) and before being delivered to another (the second area),—

(i)

that the chief executive had, before they were removed from the first area, given their importer or the licensee of the first area (as the case may be) written permission to remove them; and

(ii)

if the permission had been given subject to conditions, that—

(A)

their importer or the licensee of the first area (as the case may be) has kept a written record of the steps taken to comply with the conditions; and

(B)

the conditions have been fully complied with; and

(iii)

that the destruction, pillage, or loss of the goods was not caused by the wilful act or negligence of any person involved in their removal from the first area, transport from the first area to the second area, or delivery to the second area.

Regulation 61: substituted, on 13 January 2011, by regulation 5 of the Customs and Excise Amendment Regulations (No 3) 2010 (SR 2010/465).

62 Goods diminished in value

The authority of the chief executive under section 113(1)(a) of the Act to refund or remit any duty on goods that have diminished in value prior to their release from the control of the Customs shall be subject to the following conditions:

(a)

the refund or remission of duty is restricted to goods that have diminished in value while stored in a Customs controlled area licensed for the purpose described in section 10(b) of the Act:

(b)

in respect of imported goods, duty may be refunded or remitted only to the extent to which the duty that would be payable on the goods if exported from the country of exportation to New Zealand at the time at which the application for the refund or remission is made is less than the duty payable as determined in accordance with section 60 of the Act:

(c)

notwithstanding paragraphs (a) and (b), duty shall not in any case be refunded or remitted in full unless the goods have been destroyed under the supervision of the Customs in accordance with any directions issued by the chief executive.

63 Goods of faulty manufacture

The authority of the chief executive under section 113(1)(b) of the Act to refund or remit duty on any goods that are of faulty manufacture shall be subject to the following conditions:

(a)

the amount of the refund or remission on any goods shall be in proportion to the extent to which the chief executive is satisfied that the goods have diminished in value by reason of the fault in manufacture:

(b)

notwithstanding paragraph (a), duty shall not be refunded or remitted in full unless the goods have been destroyed under the supervision of the Customs in accordance with any directions issued by the chief executive, or have been exported.

64 Goods abandoned to the Crown

The authority of the chief executive under section 113(1)(c) of the Act to refund or remit duty on goods abandoned to the Crown shall be exercised subject to the condition that the goods be disposed of or destroyed under the supervision of the Customs, in accordance with any directions issued by the chief executive (including any direction that the disposal or destruction be undertaken at the expense of the importer or owner of the goods).

65 Samples allowed free of duty

(1)

A sample of the bulk of goods that are subject to the control of the Customs may be delivered free of duty on the condition that, if required by the chief executive, the goods are marked or put up in such a form as to render them unsuitable for sale.

(2)

Samples of any goods that are a small importation of product intended for marketing purposes to indicate likely product demand, colour range, style, or similar purpose, may be delivered free of duty on the condition that, if required by the chief executive, the goods are marked or put up in such a form as to render them unsuitable for sale.

66 Security for duty on goods temporarily imported

The condition under which a person giving security may be released from the provisions of that security for the purposes of section 116(2) of the Act is that, unless otherwise permitted by the chief executive, written notice of an intention to export the goods shall be given not less than 6 working hours before the time at which the goods are due to be shipped for export.

67 Amount of drawback allowed

Subject to regulations 68, 69, and 70, the amount of duty allowed on drawback shall be the full amount of duty paid, or, in the case of goods used in New Zealand (other than goods referred to in section 117(1)(c) of the Act or goods used only for trial, inspection, or demonstration), such a lesser amount to be calculated in accordance with the following formula—

formula

where—

a

is the value that the chief executive is satisfied fairly represents a depreciated value of the Customs value of the goods at the time drawback is claimed; and

b

is the Customs value for duty of the goods when imported into New Zealand; and

c

is the duty originally paid on the goods.

68 Conditions on which drawback allowed

(1)

Except as provided in regulation 69, drawback of duty may be allowed subject to the following conditions:

(a)

unless otherwise allowed by the chief executive, written notice of not less than 6 working hours shall be given of an intention to ship goods for export under drawback and the exporter shall, when required by the Customs, make the goods available for examination:

(b)

where imported or excisable goods are exported or are to be exported under drawback, the exporter shall show on the drawback entry the kind, number, and date of the entry on which duty was paid, and shall if so required by the Customs produce the invoice or invoices relating to that entry together with such other documents or particulars as may be required by the Customs to verify the claim for drawback:

(c)

on completion of the packing of the goods, the packages shall, if so required by the chief executive, be secured and sealed by any officer, and be forthwith conveyed to the place of shipment and shipped; or, if not so forthwith conveyed and shipped, the packages shall be removed to some place of security approved by the chief executive:

(d)

where—

(i)

a motor vehicle described in Tariff heading 87.03 (other than a motor home or ambulance); or

(ii)

a light commercial vehicle of a kind that was, before the coming into force of the Tariff (Motor Vehicles) Amendment Order 1998. described in any of Tariff items 8704.21.11, 8704.31.11, or 8704.90.11—

is exported or is to be exported on or after 3 pm on 25 May 1998, the exporter satisfies the chief executive, whether by production of a contract of sale or otherwise, that the vehicle is not intended to be subsequently imported into New Zealand within a 12-month period following the date of the exportation of the vehicle.

(2)

The chief executive may, in his or her discretion, dispense with all or any of the requirements of paragraph (b) of subclause (1).

Regulation 68(1)(d): added, at 3 pm on 25 May 1998, by regulation 2 of the Customs and Excise Amendment Regulations 1998 (SR 1998/103).

69 Minimum amount of drawback allowable

(1)

Subject to subclause (2), the minimum amount of drawback of duty allowable on goods in respect of an entry shall be $50.

(2)

The circumstance in which drawback below $50 shall not be allowed is where the goods in respect of which the drawback of duty is claimed were exported by a person in the course of a business activity carried on by that person.

70 Minimum amount of duty collectable

(1)

The amount of duty below which duty need not be collected on any goods shall be $60.

(2)

The circumstances in which duty below $60 need not be collected are—

(a)

when goods are imported by a member of the crew of any craft that arrives in New Zealand, and are declared on the crew declaration:

(b)

when an entry for home consumption in respect of the importation of goods is made, or deemed to be made, or when no entry is required.

(3)

Notwithstanding subclause (2), this regulation shall not apply to—

(aa)

any tobacco products, that is, any goods specified in headings 24.02, 24.03, 99.60 and 99.65 of the Excise and Excise-equivalent Duties Table (as defined by section 76A of the Act); or

(ab)

any alcoholic beverages, that is any goods specified in headings 22.03, 22.04, 22.05, 22.06, 22.08, 99.10, 99.20, 99.25, 99.30, 99.45, and 99.50 of the Excise and Excise-equivalent Duties Table (as defined by section 76A of the Act); or

(a)

any goods in respect of which a cause of forfeiture has arisen under the Act; or

(b)

goods on which a determination under the Dumping and Countervailing Duties Act 1988 has been made, except with the permission of the Minister of Commerce.

Regulation 70(1): amended, on 1 October 2010, by regulation 6 of the Customs and Excise (Revenue Collection Threshold) Amendment Regulations 2010 (SR 2010/254).

Regulation 70(2): amended, on 1 October 2010, by regulation 6 of the Customs and Excise (Revenue Collection Threshold) Amendment Regulations 2010 (SR 2010/254).

Regulation 70(3)(aa): inserted, on 8 June 2000, by section 4(1) of the Customs and Excise Amendment Act 2000 (2000 No 13)

Regulation 70(3)(aa): amended, on 24 June 2014, by regulation 18 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 70(3)(ab): inserted, on 1 September 2007, by regulation 4 of the Customs and Excise Amendment Regulations 2007 (SR 2007/225).

Regulation 70(3)(ab): amended, on 24 June 2014, by regulation 18 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

71 Minimum amount of duty refundable

(1)

Subject to subclause (2), the minimum amount of duty refundable on goods in respect of an entry shall be $50.

(2)

The circumstance in which duty below $50 shall not be refunded is where the duty liability was incurred by a person in the course of a business activity carried on by that person.

Part 9 Customs rulings

72 Fee for application for Customs ruling

(1)

The fee for an application for a Customs ruling shall be $40 in respect of the particular goods or the particular matter (as the case may be) specified in the application.

(2)

The fee prescribed in this regulation is inclusive of goods and services tax under the Goods and Services Tax Act 1985.

Regulation 72(1): amended, on 1 January 2010, by regulation 12 of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

73 Time for making of Customs ruling

The time prescribed for the purposes of section 120(2) of the Act within which a Customs ruling must be made is—

(a)

in the case of an application made under section 119(1)(c) of the Act, 150 days; and

(b)

in all other cases, 40 days.

Part 10 Customs computerised entry processing systems

[Revoked]

Part 10: revoked, on 24 June 2014, by regulation 19 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

74 Application for registration
[Revoked]

Regulation 74: revoked, on 24 June 2014, by regulation 19 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Part 11 Powers of Customs officers

75 Evidence of identity and entitlement to travel

(1)

The documents that a Customs officer may require to be produced for inspection under section 147(2) of the Act are as follows:

(a)

passport or certificate of identity:

(b)

tickets:

(c)

boarding pass:

(d)

driver’s licence:

(e)

any identity card or similar document that has been issued to a person by the person’s employer or by a financial institution, an organisation providing goods or services, an industrial union, a professional organisation, or a recreational organisation, that bears that person’s signature or photograph.

(2)

A declaration required to be made under section 147(2)(c) of the Act shall be in form 10.

76 Disposal of samples of goods

(1)

This regulation applies to samples of goods that have been taken and used by the Customs for the purposes of section 151 of the Act.

(2)

Within 1 month after notice is given to the importer or exporter or owner, as the case may be, of the goods of the results of the examination, weighing, analysis, or testing, the importer, exporter, or owner, as the case may be, of the goods may apply to the Customs to have the goods released.

(3)

Subject to Parts 12 and 14 of the Act and subclause (4), where an application is made under subclause (2), the Customs shall release the goods to the importer, exporter, or owner, as the case may be, of the goods, who made the application.

(4)

The Customs may decline an application to release the goods made under this regulation if the goods have been consumed in the course of the examination, weighing, analysis, or testing of the goods.

(5)

Where—

(a)

no application for the release of the goods is made within the period specified in subclause (2); or

(b)

an application is made, but the importer, exporter, or owner, as the case may be, of the goods who made the application fails to retrieve the goods within a period of 1 month after the date on which the application was received by the Customs,—

the goods may be sold or destroyed by the chief executive as he or she thinks fit.

77 Securities for payment of duty

The chief executive may require and take securities under section 156 of the Act of the following kinds:

(a)

a bond (with or without sureties):

(b)

a guarantee to her Majesty the Queen:

(c)

a written undertaking in such form as the chief executive may require:

(d)

a deposit of cash:

(e)

a combination of any of the above.

78 Search warrant
[Revoked]

Regulation 78: revoked, on 1 October 2012, by regulation 4 of the Customs and Excise Amendment Regulations 2012 (SR 2012/233).

78A Search and viewing warrant

Every search and viewing warrant issued under section 38J of the Act must be in form 11A.

Regulation 78A: inserted, on 1 December 2004, by regulation 11 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

79 Report on emergency warrant
[Revoked]

Regulation 79: revoked, on 1 October 2012, by regulation 4 of the Customs and Excise Amendment Regulations 2012 (SR 2012/233).

Part 12 Seizure

80 Notice of seizure

The notice of seizure of goods under section 227(1) of the Act shall be in form 13.

Part 13 Customs Appeal Authorities

81 Application for appeal to be heard by Customs Appeal Authority

(1)

An application for an appeal to be heard by a Customs Appeal Authority under the Act shall—

(a)

be in form 14 and contain the particulars specified in that form; and

(b)

be filed in an office of the Tribunals Division of the Ministry of Justice; and

(c)

be accompanied by a fee of $410.

(2)

The fee prescribed by subclause (1)(c) is inclusive of goods and services tax under the Goods and Services Tax Act 1985.

Regulation 81(1)(b): amended, on 1 October 2003, pursuant to section 14(1) of the State Sector Amendment Act 2003 (2003 No 41).

Regulation 81(1)(c): amended, on 1 July 2013, by regulation 4 of the Customs and Excise (Customs Appeal Authority Fee) Amendment Regulations 2013 (SR 2013/211).

81A Waiver of fee for appeal

(1)

In this regulation, Registrar means a person appointed under section 251 of the Act.

(2)

The fee required under regulation 81 may, on application to the Registrar by the person appealing, be waived if—

(a)

the applicant has been granted legal aid in respect of the appeal; or

(b)

the applicant has not been granted legal aid in respect of the appeal and the applicant—

(i)

is dependent for the payment of his or her living expenses on a benefit of a kind specified in any of paragraphs (a) to (e), (h), and (j) of the definition of income-tested benefit in section 3(1) of the Social Security Act 1964; or

(ii)

is wholly dependent for the payment of his or her living expenses on New Zealand superannuation under the New Zealand Superannuation and Retirement Income Act 2001 or a veteran’s pension under the Veterans’ Support Act 2014; or

(iii)

has a disposable income within the meaning of section 4(1) of the Legal Services Act 2000, and that disposable income does not exceed the amount referred to in section 9(1)(b) of that Act.

(3)

The application to the Registrar for a waiver of the fee must be in a form approved for the purpose by the chief executive of the Ministry of Justice unless, in a particular case, the Registrar considers that an application in that form is not necessary.

(4)

The Registrar may remit the payment of the fee pending determination of the application for waiver if—

(a)

the application for waiver is made within the time that the application for appeal (to which the application for waiver relates) may be made to the Customs Appeal Authority; and

(b)

the application for appeal is likely to be filed out of time as a result of any delay in the determination of the application for waiver.

(5)

If the Registrar is not satisfied that the circumstances in which a waiver may be granted are met—

(a)

the fee must be paid without delay; and

(b)

the applicant may not take any steps in relation to the appeal until the fee is paid.

(6)

The Registrar may refund a fee that has already been paid if satisfied that—

(a)

no application for a waiver of the fee was made; and

(b)

the fee would have been waived, in accordance with subclause (2), had that application been made; and

(c)

the criteria that would have justified that waiver still apply at the date of the application for the refund.

Regulation 81A(2)(b)(ii): amended, on 7 December 2014, by section 278 of the Veterans’ Support Act 2014 (2014 No 56).

Regulation 81A(2)(b)(ii): amended, on 21 April 2005, by section 9(2) of the New Zealand Superannuation and Retirement Income Amendment Act 2005 (2005 No 42).

82 Copy of application for appeal to be forwarded to chief executive

Within 10 days after the date on which an application in accordance with regulation 81 is made, the Authority shall forward to the chief executive a copy of the application.

83 Publication of decisions

(1)

Every Authority may from time to time compile and publish reports of matters brought before it and of its decisions on such matters, and any Authority may authorise any person to compile and publish such reports. No such report shall contain the name of the appellant or other particulars that are likely to identify the appellant and which, in the opinion of the Authority, can be omitted from the report without affecting its usefulness or value.

(2)

Every Authority may at any time prohibit the publication of any report of any matter brought before it or of any of its decisions if the Authority is satisfied that publication of any such report would enable the identity of any person who is the subject of the matter or decision to be ascertained. Any such order prohibiting publication may be imposed in whole or in part and subject to conditions at the discretion of the Authority. Any such order or conditions may be revoked or varied at any time by any Authority.

Part 14 Miscellaneous provisions

84 Form of declaration

All declarations required or authorised by the Act shall, where not otherwise prescribed in these regulations or in rules made under section 288 of the Act, be in form 15.

85 Postal articles

(1)

Postal articles posted by any one exporter, whether addressed to the same or different persons, may, if the chief executive so directs, be treated for the purposes of the Act as a single postal article consigned to a single person.

(2)

For the purposes of the Act, where postal articles are posted by any one exporter to a number of different persons, any one of those persons may, or the exporter may, if the chief executive so decides, be deemed to be the importer of the goods.

86 Sale of goods by chief executive

(1)

In any case where the chief executive is empowered under the Act to sell any goods, the chief executive may sell such goods—

(a)

by tender; or

(b)

by auction.

(2)

No bid or tender shall necessarily be accepted, and the goods may be re-offered until sold at a price satisfactory to the chief executive.

(3)

The chief executive, or any Customs officer authorised by the chief executive, may act as an auctioneer in the sale of the goods without being licensed in that behalf.

(4)

Notwithstanding subclause (1), the chief executive may, in the case of perishable goods, accept such offer for purchase as may be made if the chief executive is satisfied with the amount offered.

87 Dispersal of proceeds of sale

(1)

Except as may be provided in the Act, the proceeds of any sale made pursuant to regulation 86 are to be dispersed in the following manner and order of priority:

(a)

in payment of any costs and expenses incurred by the Customs in the storage or sale of the goods:

(b)

in payment of any duty that may be owing in respect of the goods:

(c)

in payment of Customs controlled area or other charges:

(d)

in payment of any freight costs due in respect of the goods if written notice claiming such freight costs has been given to the chief executive:

(e)

the residue of any proceeds shall be paid to the person, appearing to the chief executive, to be entitled thereto.

(2)

Where no entry has been made in respect of the goods to which this regulation applies, the chief executive may, when assessing the duty that may be owing for the purposes of subclause (1)(b), value the goods at the price for which they are sold and shall not be required to assess the goods for duty in accordance with Schedule 2 of the Act.

88 Application of Act to member of Armed Forces, access to Defence area, or craft under control of Defence Force

(1)

Except as provided in subclause (2), and subject to the succeeding subclauses of this regulation, the powers conferred by Part 12 of the Act may be exercised in relation to—

(a)

a member of the Armed Forces; or

(b)

access to a Defence area; or

(c)

a craft under the control of the Defence Force,—

in any circumstances where a Customs officer has reasonable cause to believe that an offence has been, is being, or is about to be, committed against the Act.

(2)

Notwithstanding subclause (1), a Customs officer may exercise any power under section 145, 151, 155 to 159, or 163 of the Act in relation to—

(a)

a member of the Armed Forces; or

(b)

access to a Defence area; or

(c)

a craft under the control of the Defence Force,—

in the circumstances set out in, and in accordance with the provisions of, those sections notwithstanding that the Customs officer does not have reasonable cause to believe that an offence has been, is being, or is about to be, committed against the Act.

(3)

Subject to subclause (4), where a Customs officer proposes to exercise any power conferred by Part 12 of the Act (except any of the powers referred to in subclause (2)) in relation to a member of the Armed Forces, the Customs officer shall advise the commanding officer of that member of the Armed Forces of the Customs officer’s intention to exercise that power.

(4)

Subclause (3) shall not apply in any case where, in the opinion of the Customs officer, the delay that would be caused by the giving of the advice would unduly prejudice the exercise of the power.

(5)

Subject to subclauses (6) and (7), no Customs officer shall exercise any power of entry under the Act within a Defence area unless the Customs officer has first obtained the permission of the officer in charge of that Defence area to exercise the power of entry.

(6)

An officer in charge of a Defence area in respect of which a Customs officer proposes to exercise a power of entry under the Act shall only withhold permission under subclause (5) where, in the opinion of that officer in charge, the exercise of the power of entry will prejudice the safety or security of the Defence area or any person within that area.

(7)

Notwithstanding subclause (5), a Customs officer may exercise any power of entry under the Act within a Defence area if that Defence area is also a Customs controlled area.

(8)

Subject to subclause (9), no Customs officer shall exercise any power of search on or in any craft under the control of the Defence Force unless the Customs officer has first obtained the permission of the commanding officer of that craft to exercise the power of search.

(9)

The commanding officer of a craft under the control of the Defence Force shall only withhold permission under subclause (8) where, in the opinion of that commanding officer, the exercise of the power of search will prejudice the safety or security of the craft or any person on or in that craft.

Schedule 1 Annual licence fees for Customs controlled areas

r 10

Schedule 1: substituted, on 1 July 2008, by regulation 5 of the Customs and Excise (Fees) Amendment Regulations 2008 (SR 2008/140).

Customs controlled areaAnnual licence fee*
($)

Customs controlled area licensed for the purpose specified in section 10(c) of the Act

690.00

Customs controlled area licensed for the purpose specified in section 10(b) of the Act:

(a)

where a new licence is granted to the applicant in respect of the area:

2,875.00
(b)

where a licence is already held:

(i)

higher

2,875.00
(ii)

lower

460.00

Customs controlled area licensed for the purpose specified in regulation 6(b):

(a)

where a new licence is granted to the applicant in respect of the area:

2,875.00
(b)

where a licence is already held:

(i)

higher

2,875.00
(ii)

lower

460.00

Customs controlled area licensed for the purpose specified in section 10(b) of the Act and for the purpose specified in regulation 6(b):

(a)

where a new licence is granted to the applicant in respect of the area:

2,875.00
(b)

where a licence is already held:

(i)

higher

2,875.00
(ii)

lower

460.00
*The fees prescribed in this schedule are inclusive of goods and services tax under the Goods and Services Tax Act 1985.

Schedule 1: amended, on 22 February 2013, by regulation 9(1) of the Customs and Excise Amendment Regulations 2013 (SR 2013/7).

Schedule 1: amended, on 22 February 2013, by regulation 9(2) of the Customs and Excise Amendment Regulations 2013 (SR 2013/7).

Schedule 1: amended, on 22 February 2013, by regulation 9(3) of the Customs and Excise Amendment Regulations 2013 (SR 2013/7).

Schedule 2 Forms

Form 1 Application for Customs controlled area licence

[Revoked]

Schedule 2 form 1: revoked, on 24 June 2014, by regulation 20 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Form 2 Customs controlled area licence

r 9

Section 12, Customs and Excise Act 1996

Pursuant to section 12 of the Customs and Excise Act 1996, I hereby grant to [name of licensee] a Customs controlled area licence for the purposes of [specify purpose or purposes specified in section 10 of the Customs and Excise Act 1996 or regulation 6 of the Customs and Excise Regulations 1996 for which licence is granted] for the area located at [specify area in respect of which licence granted].

This licence is granted subject to the terms, conditions, and restrictions set out in the Procedure Statement issued with this licence.

Date:

Signature:
Chief executive of the New Zealand Customs Service

Note:

Section 13 of the Customs and Excise Act 1996 provides that the chief executive of the New Zealand Customs Service may, by notice in writing, vary or revoke the terms, conditions, or restrictions to which this licence is subject.

Form 2A Application for CASE licence

[Revoked]

r 11A(a)

Schedule 2 form 2A: revoked, on 24 June 2014, by regulation 21 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Form 2B CASE licence

r 11B

Sections 12 and 19C, Customs and Excise Act 1996

Pursuant to section 12 and section 19C of the Customs and Excise Act 1996, I hereby grant a CASE licence to [name of licensee] for the area located at [specify area in respect of which the licence is granted].

This licence enables the area specified above to be used for the purpose of storing goods for export (temporarily or otherwise) until they are transported (either directly or via another area or areas) to the place of shipment, and shipped.

This licence is granted subject to the terms, conditions, and restrictions set out in the procedure statement issued with this licence.

Date:

Signature:
Chief executive of the New Zealand Customs Service

Note

Section 13 of the Customs and Excise Act 1996 (as applied by section 19D(1) of that Act) provides that the chief executive may, by notice in writing, vary or revoke the terms, conditions, or restrictions to which this licence is subject.

Schedule 2 form 2B: inserted, on 1 December 2004, by regulation 12(1) of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

Form 3 New Zealand passenger arrival card

r 26

New Zealand Passenger Arrival Card [front]

New Zealand Passenger Arrival Card [front]

New Zealand Passenger Arrival Card [back]

New Zealand Passenger Arrival Card [back]

Schedule 2 form 3: replaced, on 1 November 2014, by regulation 4 of the Customs and Excise Amendment Regulations 2014 (LI 2014/257).

Form 3A Customs declared goods

r 26

When you must make this declaration

You must make this declaration if—

  • you answered “yes” to any of the first 4 questions, about goods, in part 6 of your New Zealand Passenger Arrival Card; or

  • you are asked by a Customs officer to make this declaration.

What you must declare

Please fill in the columns below for all goods that may be prohibited or restricted.

Please fill in the columns below for all goods that you acquired overseas or from a duty-free source in New Zealand and that—

  • are alcohol and tobacco products; or

  • are for business or commercial use; or

  • are carried on behalf of other persons; or

  • are of any other kind (except clothing, toiletries, or jewellery intended for your own personal use and not for gift, sale, or exchange).

Description of goodsPrice paidCurrencyOfficial use only
 
Declaration

I [full name] declare that the information I have given is true, correct, and complete.

This declaration is also made in respect of [number] persons aged under 17 years travelling with me.

Date:

Signature:

Payment of Customs charges

Payment of Customs charges may be made by cash or with an acceptable credit card.

Privacy information

This declaration is required under the Customs and Excise Act 1996. It will be collected from you by a Customs officer and will be held by the New Zealand Customs Service. The address of the New Zealand Customs Service may be obtained from the internet website www.customs.govt.nz, by phone contact, 0800 4 CUSTOMS (0800 428 786) or by writing to Box 2218, Wellington.

The Privacy Act 1993 provides you with rights of access to, and the right to correct, personal information held in readily retrievable form. Should you wish to exercise these rights, please contact the New Zealand Customs Service. The contact details are in the Privacy Statement at the end of your New Zealand Passenger Arrival Card.

Schedule 2 form 3A: substituted, on 26 August 2010, by regulation 4 of the Customs and Excise Amendment Regulations (No 2) 2010 (SR 2010/215).

Form 4 Aircrew declaration (New Zealand domiciled crew)

r 26

Form of Aircrew declaration (New Zealand domiciled crew)

Schedule 2 form 4: substituted, on 3 February 2003, by regulation 5(1) of the Customs and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).

Form 4A Customs declared goods (New Zealand domiciled crew)

r 26

When you must make this declaration
You must make this declaration if—
you answered “yes” to any of the questions in the Customs section of your Aircrew Declaration (New Zealand Domiciled Crew); or
you are asked by a Customs officer to make this declaration.
What you must declare
Please fill in the columns below for all goods, the importation of which may be unlawful or prohibited or restricted.
Please fill in the columns below for all goods that you are bringing into New Zealand that are—
goods, including personal effects such as clothing, toiletries, and jewellery, that you acquired overseas or from a duty free source in New Zealand and are bringing into New Zealand for the first time; or
alcohol or tobacco products; or
goods for business, with a commercial use, or carried on behalf of any other person(s).
Description of goodsPrice paidCurrencyOfficial use only
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Declaration
I [full name] declare that the information I have given is true, correct, and complete.
Signature:  Date:
Payment of Customs charges
Payment of Customs charges may be made by cash or with an acceptable credit card.
Privacy information
This declaration is required under the Customs and Excise Act 1996. It will be collected from you by a Customs officer and will be held by the New Zealand Customs Service. The address of the New Zealand Customs Service is The Customhouse 17–21 Whitmore Street, Box 2218, Wellington. The Privacy Act 1993 provides you with rights of access to, and correction of, personal information held in readily retrievable form. Should you wish to exercise these rights, please contact the New Zealand Customs Service.

Schedule 2 form 4A: inserted, on 3 February 2003, by regulation 5(1) of the Customs and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).

Form 5 Aircrew declaration (Non-New Zealand domiciled crew)

r 26

(Non-New Zealand domiciled crew)

Schedule 2 form 5: substituted, on 3 February 2003, by regulation 5(2) of the Customs and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).

Form 5A Customs declared goods (Non-New Zealand domiciled crew)

r 26

When you must make this declaration
You must make this declaration if—
you answered “yes” to any of the questions in the Customs section of your Aircrew Declaration (Non-New Zealand Domiciled Crew); or
you are asked by a Customs officer to make this declaration.
What you must declare
Please fill in the columns below for all goods, the importation of which may be unlawful or prohibited or restricted.
Please fill in the columns below for all goods that you are bringing into New Zealand that are—
goods, including personal effects such as clothing, toiletries, and jewellery, that you will not be taking out of New Zealand when you leave; or
alcohol or tobacco products; or
goods for business, with a commercial use, or carried on behalf of any other person(s).
Description of goodsPrice paidCurrencyOfficial use only
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Declaration
I [full name] declare that the information I have given is true, correct, and complete.
Signature:  Date:
Payment of Customs charges
Payment of Customs charges may be made by cash or with an acceptable credit card.
Privacy information
This declaration is required under the Customs and Excise Act 1996. It will be collected from you by a Customs officer and will be held by the New Zealand Customs Service. The address of the New Zealand Customs Service is The Customhouse, 17–21 Whitmore Street, Box 2218, Wellington. The Privacy Act 1993 provides you with rights of access to, and correction of, personal information held in readily retrievable form. Should you wish to exercise these rights, please contact the New Zealand Customs Service.

Schedule 2 form 5A: inserted, on 3 February 2003, by regulation 5(2) of the Customs and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).

Form 6 Customs

r 26

Individual crew declaration (sea) (New Zealand domiciled crew)

1

Declaration of goods

(a)

On arrival of the ship at the first port in New Zealand this form must be completed by each New Zealand domiciled member of the crew, in readiness to be handed to the Customs officer. The form is required in duplicate. Each person must state opposite his or her name all the goods in his or her possession or custody, other than those goods covered in paragraph 2 below, whether to be landed or not:

(b)

All goods found in the ship and not shown on the form (except those goods exempted from declaration), may be liable to forfeiture and the owner or person in possession to prosecution:

(c)

All goods must be produced to Customs on request. If in doubt about any article, declare it.

2

Goods not required to be declared

Personal effects are not required to be declared. Personal effects are defined as any clothing, toilet articles, or jewellery in your possession or custody that—

are intended for your own use or wear; and

are not intended for any other person or persons or for gift, sale, or exchange.

3

Goods that must be declared

(a)

All goods in your possession or custody other than those covered by paragraph 2:

(b)

Firearms and ammunition.

(c)

Cash totalling $10,000 or more.

Note: Under the Anti-Money Laundering and Countering Financing of Terrorism (Cross-border Transportation of Cash) Regulations 2010, cash includes not only New Zealand currency but also foreign currency and bearer-negotiable instruments (such as bills of exchange, cheques, promissory notes, bearer bonds, traveller’s cheques, money orders, postal orders, and other similar orders). Cash must be declared on the appropriate form prescribed by those regulations.

4

Landing of goods in New Zealand

No goods shall be landed without the written authority of a Customs officer.

WARNING
There are heavy penalties under New Zealand law for the illicit importation of drugs
DRUG TRAFFICKING IS NOT WORTH THE RISK
This declaration is required to be supplied to a Customs officer when you arrive in New Zealand. The Privacy Act 1993 provides rights of access to, and correction of, personal information held in readily retrievable form. The address of the agency that uses this form is:
New Zealand Customs Service, The Customhouse, 17–21 Whitmore Street, Box 2218, Wellington.
Read the reverse of this form before signing
Signing off this tripYesNoIf yes, please show the port and datePort ofDate
 
of:   Ship:  from:  arrived:
I, the undersigned, hereby declare in accordance with the instructions on the reverse side of this form that I have entered opposite my signature all goods which I own, or have in my possession or custody. I have declared all goods acquired overseas and from a duty free source in New Zealand which are required by this form to be declared, and I undertake that none of these goods, nor any portion thereof, will be landed in New Zealand without the written authority of a Customs officer.
NOTE: ALL GOODS EX NEW ZEALAND MUST BE ACCOUNTED FOR ON A CERTIFICATE OF EXPORT
SURNAME (block capitals)Tobacco productsAlcoholPort of
landing
Other goods
(including New Zealand currency, foreign currency, and bearer-negotiable instruments)
Purchase
price
(or, in the case of currency or bearer-negotiable instruments, the amount of the currency or value (stated in the appropriate currency) of the instruments)
Port of
landing
Customs use only
 
 
GIVEN OR FIRST NAMES
 
 
SIGNATURE
 
 
RANK
 
 

 

.Customs officer .DRV .Customs officer.

Schedule 2 form 6: amended, on 13 January 2011, by regulation 6(1) of the Customs and Excise Amendment Regulations (No 3) 2010 (SR 2010/465).

Schedule 2 form 6: amended, on 13 January 2011, by regulation 6(2)(a) of the Customs and Excise Amendment Regulations (No 3) 2010 (SR 2010/465).

Schedule 2 form 6: amended, on 13 January 2011, by regulation 6(2)(b) of the Customs and Excise Amendment Regulations (No 3) 2010 (SR 2010/465).

Schedule 2 form 6: amended, on 13 January 2011, by regulation 6(3) of the Customs and Excise Amendment Regulations (No 3) 2010 (SR 2010/465).

Form 7 Customs

r 26

Individual crew declaration (sea) (Non-New Zealand domiciled crew)

1

Declaration of goods

(a)

On arrival of the ship at the first port in New Zealand, this form must be completed by the master, officers, and every member of the crew, in readiness to be handed to the Customs officer. One copy only of the form is required.

(b)

All goods found in the ship and not shown on the form (except those goods exempted from declaration) may be liable to forfeiture and the owner or person in possession to prosecution.

(c)

All goods must be produced to Customs on request, and will be liable to check at the point of departure for overseas. If in doubt about any article, declare it.

2

Goods not required to be declared

Personal effects are not required to be declared. Personal effects are defined as any clothing, toilet articles, or jewellery in your possession or custody that—

are intended for your own use or wear; and

are not intended for any other person or persons or for gift, sale, or exchange.

3

Goods that must be declared

(a)

All goods for landing in New Zealand:

(b)

Other goods destined for places outside New Zealand. (Only if total value exceeds NZ$100.):

(c)

All quantities of tobacco and alcohol products in your possession:

(d)

Firearms and ammunition.

(e)

Cash totalling $10,000 or more.

Note: Under the Anti-Money Laundering and Countering Financing of Terrorism (Cross-border Transportation of Cash) Regulations 2010, cash includes not only New Zealand currency but also foreign currency and bearer-negotiable instruments (such as bills of exchange, cheques, promissory notes, bearer bonds, traveller’s cheques, money orders, postal orders, and other similar orders). Cash must be declared on the appropriate form prescribed by those regulations.

4

Landing of goods in New Zealand

No goods shall be landed without the written authority of a Customs officer.

5

Placing of goods under seal

The Customs officer may require any goods to be placed under seal while the vessel is in New Zealand. This includes articles or publications which could be regarded as indecent.

WARNING
There are heavy penalties under New Zealand law for the illicit importation of drugs
DRUG TRAFFICKING IS NOT WORTH THE RISK
 
Declaration by person in charge

I, [name], person in charge of the [name of ship] hereby certify that this form consisting of pages numbered [number] to [number] contains my signature and the signatures of all officers and members of my crew, and they have been notified that all articles in their possession or custody, as detailed above, must be entered thereon.

Master:

Date:

 
Official use

I certify that all goods shown as remaining under seal and all articles shown as being left in possession were on board or have been satisfactorily accounted for at the time of the ship’s departure from New Zealand for [place] on [date].

Signature of Customs officer:

(Stamp) Port: Date:

Read the reverse of this form before signing
Use as many spaces as necessary
CREW DECLARATION
Page No: 
Port of [place] Ship: [name] from [place] arrived [date]
I, the undersigned, person in charge, officer, or member of the crew, hereby declare in accordance with the instructions on the reverse side of this form that I have entered opposite my signature all goods which are required by this form to be declared, and I undertake that none of these goods, nor any portion thereof, will be landed in New Zealand without the authority of a Customs officer.
LIST OF GOODS REQUIRED TO BE DECLARED. Note: please read the reverse side of this form.
Name (in block capitals)
Signature, date
RankTobacco (grams)Cigars (No)Cigar- ettes (No)Spirits (bottles)Wines (bottles)Beer (bottles
or cans)
Currency (amount and kind)Bearer-negotiable instruments (value, and currency in which valued)Firearms
and/or ammunition
Goods for landing in New Zealand: Port of landingModel and serial numbersValue ($NZ) for goods to be landedCustoms use only
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Schedule 2 form 7: amended, on 13 January 2011, by regulation 6(4) of the Customs and Excise Amendment Regulations (No 3) 2010 (SR 2010/465).

Schedule 2 form 7: amended, on 13 January 2011, by regulation 6(5)(a) of the Customs and Excise Amendment Regulations (No 3) 2010 (SR 2010/465).

Schedule 2 form 7: amended, on 13 January 2011, by regulation 6(5)(b) of the Customs and Excise Amendment Regulations (No 3) 2010 (SR 2010/465).

Form 8 Warrant for compulsory acquisition of goods

r 31

Section 63, Customs and Excise Act 1996

I, [full name], chief executive of the New Zealand Customs Service, hereby exercise the Crown’s right under section 63(1) of the Customs and Excise Act 1996 to acquire the goods described in the attached schedule from [state name of person from whom goods are being acquired] of [address].

Signature:

Date:

Schedule of goods being acquired
[Describe goods being acquired]

Form 9 Application for registration as user of Customs computerised entry processing system

[Revoked]

Schedule 2 form 9: revoked, on 24 June 2014, by regulation 22 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Form 10 Customs declaration regarding identity and entitlement to travel

r 75

Section 147, Customs and Excise Act 1996

I, [full name], of [address], having been required by a Customs officer to produce for inspection 1 or more of the documents specified in regulation 75 of the Customs and Excise Regulations 1996, and being unable to do so, declare that the particulars of my name and address specified above are true and correct.

Signature:

Date:

Notes:1This declaration must be completed on demand made by a Customs officer.
2The documents specified in regulation 75 of the Customs and Excise Regulations 1996 are:
(a)passport or certificate of identity:
(b)tickets:
(c)boarding pass:
(d)driver’s licence:
(e)any identity card or similar document that has been issued to a person by the person’s employer or by a financial institution, an organisation providing goods or services, an industrial union, a professional organisation, or a recreational organisation, that bears that person’s signature or photograph.
 

For official use only

Flight/Ship’s Voyage No:

Signature of Customs officer:

Date:

 

Privacy Act 1993

This personal information collected by the New Zealand Customs Service may be held pursuant to the Customs and Excise Act 1996. Under the Privacy Act you have certain rights of access to and correction of personal information held about you by the New Zealand Customs Service. Access may be sought from:

New Zealand Customs Service

The Customhouse

Whitmore Street

Box 2218

Wellington

Form 11 Search warrant

[Revoked]

r 78

Schedule 2 form 11: revoked, on 1 October 2012, by regulation 5 of the Customs and Excise Amendment Regulations 2012 (SR 2012/233).

Form 11A Search and viewing warrant

r 78A

Section 38J, Customs and Excise Act 1996

To every Customs officer (or [full name], Customs officer)

This warrant relates to application [specify application number], made to me in writing on oath, under section 38J(2) of the Customs and Excise Act 1996 (the Act).

I am satisfied that the requirements of section 38J(4) of the Act have been fulfilled, namely—

(a)

that there are reasonable grounds to suspect that—

*(i)

there is a risk or threat relevant to the purpose stated in section 38B(1) of the Act; or

*(ii)

a relevant offence, as defined in section 38J(6) of the Act has been (or is being) (or will be) committed; and

*Delete if inapplicable.

(b)

that the search criteria specified in the application to which this warrant relates are reasonably related to the information available to the Customs that gives rise to those reasonable grounds to suspect.

This is to authorise you within 14 days after the day on which this warrant is granted to—

(a)

search for information to which access is given under section 38E of the Act to determine whether it includes information that is relevant to the search criteria specified in the application to which this warrant relates; and

(b)

view any information that is relevant to the search criteria specified in the application to which this warrant relates and that is included in information to which access is given under section 38E of the Act.

Date:

Place:

Signature of District Court Judge:

Schedule 2 form 11A: inserted, on 1 December 2004, by regulation 12(3) of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

Form 12 Emergency warrant report form

[Revoked]

r 79

Schedule 2 form 12: revoked, on 1 October 2012, by regulation 5 of the Customs and Excise Amendment Regulations 2012 (SR 2012/233).

Form 13 Notice of seizure of goods under Customs and Excise Act 1996

r 80

Section 227, Customs and Excise Act 1996

Customs office [place] New Zealand.
No:
(1)Insert name of importer or other person known or believed to have an interest in the goods.To (1)
(2)Insert particulars of the goods seized.Take notice that (2)
(3)State the provision of section 225 of Act that applies.has/have been seized on [date] as forfeited to the Crown under (3)
(4)Insert particulars as to cause of forfeiture.on the grounds that (4)

Date:

Place:

Signature of Customs officer:

Form 14 Notice of appeal to Customs Appeal Authority

r 81

Section 254, Customs and Excise Act 1996

Part 1—Appellant details

Appellant’s full name:

of [address]:

Name of legal advisor or agent:

Address for service of documents:

Daytime phone number: [area code] [telephone number]

Fax number: [area code] [fax number]

Part 2—Decision appealed against

Name of person who made the decision appealed against [if known]:

If applicable, the entry number relating to the goods in respect of which the decision appealed against was made:

The Appellant hereby appeals against the decision of the chief executive of the New Zealand Customs Service dated [date] that:

Part 3—The facts of the case

The Appellant relies on the following facts in support of the appeal:

Part 4—Grounds of appeal

The following are the grounds on which the Appellant bases this appeal:

Part 5—List of documents

The Appellant relies on the following documents:

Signature of Appellant or agent:

Date:

This form once completed is to be sent to:

The Registrar

Customs Appeal Authority

Tribunals Division

Ministry of Justice

Box 5027

WELLINGTON

Schedule 2 form 14: amended, on 1 December 2004, by regulation 12(4) of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

Schedule 2 form 14: amended, on 1 October 2003, pursuant to section 14(1) of the State Services Amendment Act 2003 (2003 No 41).

Form 15 Declaration under the Customs and Excise Act 1996

r 84

I, [full name], of [address] hereby declare that:

Date:

Signature:

Schedule 3 Thai goods containing non-originating materials

rr 51G, 51J

Schedule 3: substituted, on 1 January 2007, by regulation 5 of the Customs and Excise (Tariff Changes) Amendment Regulations 2006 (SR 2006/333).

Schedule 3: amended, on 24 October 2013, by regulation 5 of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2013 (SR 2013/395).

Schedule 3: amended, on 1 January 2012, by regulation 8 of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2011 (SR 2011/353).

“Schedule 3: Thai goods containing non-originating materials” is not available on this website. For the latest version of the schedule, see www.customs.govt.nz.

Schedule 3A Rules of origin for Chinese goods

r 51ZA

Schedule 3A: inserted, on 1 October 2008, by regulation 5 of the Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR 2008/224).

Headnote

Heading: substituted, on 1 January 2010, by regulation 13(1) of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

1

The specific rule, or specific set of rules, that applies to a particular heading (4-digit code) or subheading (6-digit code) is set out immediately adjacent to the heading or subheading.

2

The following definitions apply to this schedule:

(a)

the product-specific rules in this schedule are structured on the basis of the Harmonized System, including its General Interpretative Rules, section notes and chapter notes:

(b)

section means a section of the Harmonized System:

(c)

chapter means a chapter of the Harmonized System:

(d)

heading means the first 4 digits in the tariff classification number under the Harmonized System:

(e)

subheading means the first 6 digits in the tariff classification number under the Harmonized System.

Schedule 3A headnote 2: amended, on 1 January 2010, by regulation 13(2) of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

Schedule 3A headnote 2(a): amended, on 1 January 2010, by regulation 13(3) of the Customs and Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009 (SR 2009/349).

Product specific rules of origin

Tariff itemDescription of productsProduct specific rules
Chapter 01Live animals
0101

Live horses, asses, mules and hinnies.

Origin is conferred if the animal was born and raised in the territory of the party.

0102

Live bovine animals.

Origin is conferred if the animal was born and raised in the territory of the party.

0103

Live swine.

Origin is conferred if the animal was born and raised in the territory of the party.

0104

Live sheep and goats.

Origin is conferred if the animal was born and raised in the territory of the party.

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

Origin is conferred if the animal was born and raised in the territory of the party.

0106

Other live animals.

Origin is conferred if the animal was born and raised in the territory of the party.

Tariff itemDescription of productsProduct specific rules
Chapter 02Meat and edible meat offal

Chapter note:

Slaughtering does not confer origin on goods of headings 0201, 0202, 0204 and 0210

0201

Meat of bovine animals, fresh or chilled.

Change to heading 0201 from any other chapter

0202

Meat of bovine animals, frozen.

Change to heading 0202 from any other chapter

0203

Meat of swine, fresh, chilled or frozen.

Change to heading 0203 from any other chapter

0204

Meat of sheep or goats, fresh, chilled or frozen.

Change to heading 0204 from any other chapter

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.

Change to heading 0205 from any other chapter

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.

Change to heading 0206 from any other chapter

0207

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen.

Change to heading 0207 from any other chapter

0208

Other meat and edible meat offal, fresh, chilled or frozen.

Change to heading 0208 from any other chapter

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.

Change to heading 0209 from any other chapter

0210

Meat and edible meat offal, salted, in brine, dried or smoked, edible flours and meals of meat or meat offal.

Change to heading 0210 from any other chapter

Tariff itemDescription of productsProduct specific rules
Chapter 03

Fish and crustaceans, molluscs and other aquatic invertebrates

0301

Live fish.

Change to heading 0301 from any other chapter

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304.

Change to heading 0302 from any other chapter

0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304.

Change to heading 0303 from any other chapter

0304

Fish filets and other fish meat (whether or not minced), fresh, chilled or frozen.

Change to heading 0304 from any other heading

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.

Change to heading 0305 from any other heading

0306

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.

Change to heading 0306 from any other chapter; or no change in tariff classification is required provided the good is smoked in the territory of a Party

0307

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.

Change to heading 0307 from any other chapter; or no change in tariff classification is required provided the good is smoked in the territory of a Party

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.

Change to heading 0308 from any other chapter; or no change in tariff classification is required provided the good is smoked in the territory of a Party

Tariff itemDescription of productsProduct specific rules
Chapter 04

Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

Change to heading 0401 from any other chapter

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter.

Change to heading 0402 from any other chapter

0403

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.

Change to heading 0403 from any other chapter

0404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.

Change to heading 0404 from any other chapter

0405

Butter and other fats and oils derived from milk; dairy spreads.

Change to heading 0405 from any other chapter

0406

Cheese and curd.

Change to heading 0406 from any other chapter

0407

Birds’ eggs, in shell, fresh, preserved or cooked.

Change to heading 0407 from any other chapter

0408

Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.

Change to heading 0408 from any other chapter

0409

Natural honey.

Change to heading 0409 from any other chapter

0410

Edible products of animal origin, not elsewhere specified or included.

Change to heading 0410 from any other chapter

Tariff itemDescription of productsProduct specific rules
Chapter 05

Products of animal origin, not elsewhere specified or included

0501

Human hair, unworked, whether or not washed or scoured; waste of human hair.

Change to heading 0501 from any other chapter

0502

Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

Change to heading 0502 from any other chapter

0504

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.

Change to heading 0504 from any other chapter

0505

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.

Change to heading 0505 from any other chapter

0506

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.

Change to heading 0506 from any other chapter

0507

Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.

Change to heading 0507 from any other chapter

0508

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.

Change to heading 0508 from any other chapter

0510

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

Change to heading 0510 from any other chapter

0511

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.

Change to heading 0511 from any other chapter

Tariff itemDescription of productsProduct specific rules
Chapter 06

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

0601

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212.

060110

- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant

Change to subheading 060110 from any other subheading

060120

- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots

Change to subheading 060120 from any other subheading

0602

Other live plants (including their roots), cuttings and slips; mushroom spawn.

060210

- Unrooted cuttings and slips

Change to subheading 060210 from any other subheading

060220

- Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts

Change to subheading 060220 from any other subheading

060230

- Rhododendrons and azaleas, grafted or not

Change to subheading 060230 from any other subheading

060240

- Roses, grafted or not

Change to subheading 060240 from any other subheading

060290

- Other

Change to subheading 060290 from any other subheading

0603

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

Change to heading 0603 from any other heading

0604

Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

Change to heading 0604 from any other heading

Tariff itemDescription of productsProduct specific rules
Chapter 07

Edible vegetables and certain roots and tubers

0701

Potatoes, fresh or chilled.

Change to heading 0701 from any other chapter

0702

Tomatoes, fresh or chilled.

Change to heading 0702 from any other chapter

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

Change to heading 0703 from any other chapter

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

Change to heading 0704 from any other chapter

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

Change to heading 0705 from any other chapter

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

Change to heading 0706 from any other chapter

0707

Cucumbers and gherkins, fresh or chilled.

Change to heading 0707 from any other chapter

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

Change to heading 0708 from any other chapter

0709

Other vegetables, fresh or chilled.

Change to heading 0709 from any other chapter

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

Change to heading 0710 from any other heading

0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

Change to heading 0711 from any other heading

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

Change to heading 0712 from any other heading

0713

Dried leguminous vegetables, shelled, whether or not skinned or split.

Change to heading 0713 from any other heading

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.

Change to heading 0714 from any other chapter

Tariff itemDescription of productsProduct specific rules
Chapter 08

Edible fruit and nuts; peel of citrus fruit or melons

0801

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.

Change to heading 0801 from any other chapter

0802

Other nuts, fresh or dried, whether or not shelled or peeled.

Change to heading 0802 from any other chapter

0803

Bananas, including plantains, fresh or dried.

Change to heading 0803 from any other chapter

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.

Change to heading 0804 from any other chapter

0805

Citrus fruit, fresh or dried.

Change to heading 0805 from any other chapter

0806

Grapes, fresh or dried.

Change to heading 0806 from any other chapter

0807

Melons (including watermelons) and papaws (papayas), fresh.

Change to heading 0807 from any other chapter

0808

Apples, pears and quinces, fresh.

Change to heading 0808 from any other chapter

0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

Change to heading 0809 from any other chapter

0810

Other fruit, fresh.

Change to heading 0810 from any other chapter

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.

Change to heading 0811 from any other chapter

0812

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

Change to heading 0812 from any other chapter

0813

Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this chapter.

Change to heading 0813 from any other heading

0814

Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.

Change to heading 0814 from any other heading

Tariff itemDescription of productsProduct specific rules
Chapter 09

Coffee, tea, maté and spices

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.

- Coffee, not roasted:

090111

- - Not decaffeinated

Change to subheading 090111 from any other chapter

090112

- - Decaffeinated

Change to subheading 090112 from any other chapter

- Coffee, roasted:

090121

- - Not decaffeinated

Change to subheading 090121 from any other subheading provided there is a regional value content of not less than 40%.

090122

- - Decaffeinated

Change to subheading 090122 from any other subheading provided there is a regional value content of not less than 40%

090190

- Other

Change to subheading 090190 from any other subheading provided there is a regional value content of not less than 40%

0902

Tea, whether or not flavoured.

Change to heading 0902 from any other chapter

0903

Maté.

Change to heading 0903 from any other chapter

0904

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.

- Pepper:

090411

- - Neither crushed nor ground

Change to subheading 090411 from any other chapter

090412

- - Crushed or ground

Change to subheading 090412 from any other subheading

090421

- Fruits of the genus Capsicum or of the genus Pimenta: dried, neither crushed nor ground

Change to subheading 090421 from any other chapter

090422

- Fruits of the genus Capsicum or of the genus Pimenta: crushed or ground

Change to subheading 090422 from any other chapter

0905

Vanilla.

Change to heading 0905 from any other chapter

0906

Cinnamon and cinnamon-tree flowers.

- Neither crushed nor ground:

090611

- - Cinnamon (Cinnamomum zeylanicum Blume)

Change to subheading 090611 from any other chapter

090619

- - Other

Change to subheading 090619 from any other chapter

090620

- Crushed or ground

Change to subheading 090620 from any other subheading

0907

Cloves (whole fruit, cloves and stems).

Change to heading 0907 from any other chapter

0908

Nutmeg, mace and cardamoms.

Change to heading 0908 from any other chapter

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.

Change to heading 0909 from any other chapter

0910

Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.

Change to heading 0910 from any other chapter

Tariff itemDescription of productsProduct specific rules
Chapter 10Cereals

1001

Wheat and meslin.

A good of this heading must be wholly obtained within the territory of the party

1002

Rye.

A good of this heading must be wholly obtained within the territory of the party

1003

Barley.

A good of this heading must be wholly obtained within the territory of the party

1004

Oats.

A good of this heading must be wholly obtained within the territory of the party

1005

Maize (corn).

A good of this heading must be wholly obtained within the territory of the party

1006

Rice.

A good of this heading must be wholly obtained within the territory of the party

1007

Grain sorghum.

A good of this heading must be wholly obtained within the territory of the party

1008

Buckwheat, millet and canary seed; other cereals.

A good of this heading must be wholly obtained within the territory of the party

Tariff itemDescription of productsProduct specific rules

Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten

1101

Wheat or meslin flour.

Change to heading 1101 from any other chapter

1102

Cereal flours other than of wheat or meslin.

Change to heading 1102 from any other chapter

1103

Cereal groats, meal and pellets.

Change to heading 1103 from any other chapter

1104

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.

Change to heading 1104 from any other chapter

1105

Flour, meal, powder, flakes, granules and pellets of potatoes.

Change to heading 1105 from any other chapter

1106

Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.

Change to heading 1106 from any other chapter

1107

Malt, whether or not roasted.

Change to heading 1107 from any other chapter

1108

Starches; inulin.

Change to heading 1108 from any other chapter

1109

Wheat gluten, whether or not dried.

Change to heading 1109 from any other chapter

Tariff itemDescription of productsProduct specific rules
Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medical plants; straw and fodder

1201

Soya beans, whether or not broken.

Change to heading 1201 from any other chapter

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.

Change to heading 1202 from any other chapter

1203

Copra.

Change to heading 1203 from any other chapter

1204

Linseed, whether or not broken.

Change to heading 1204 from any other chapter

1205

Rape or colza seeds, whether or not broken.

Change to heading 1205 from any other chapter

1206

Sunflower seeds, whether or not broken.

Change to heading 1206 from any other chapter

1207

Other oil seeds and oleaginous fruits, whether or not broken.

Change to heading 1207 from any other chapter

1208

Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.

Change to heading 1208 from any other chapter

1209

Seeds, fruit and spores, of a kind used for sowing.

Change to heading 1209 from any other chapter

1210

Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin.

Change to heading 1210 from any other chapter

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered.

Change to heading 1211 from any other chapter

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.

Change to heading 1212 from any other chapter

1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.

Change to heading 1213 from any other chapter

1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

Change to heading 1214 from any other chapter

Tariff itemDescription of productsProduct specific rules

Chapter 13

Lac; gums, resins and other vegetable saps and extracts

1301

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).

Change to heading 1301 from any other chapter

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.

Change to heading 1302 from any other chapter

Tariff itemDescription of productsProduct specific rules

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).

Change to heading 1401 from any other chapter

1404

Vegetable products not elsewhere specified or included.

Change to heading 1404 from any other chapter

Tariff itemDescription of productsProduct specific rules

Chapter 15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

1501

Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503.

Change to heading 1501 from any other chapter

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503.

Change to heading 1502 from any other chapter

1503

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.

Change to heading 1503 from any other chapter

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.

Change to heading 1504 from any other chapter

1505

Wool grease and fatty substances derived therefrom (including lanolin).

Change to heading 1505 from any other chapter

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.

Change to heading 1506 from any other chapter

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified.

Change to heading 1507 from any other chapter

1508

Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

Change to heading 1508 from any other chapter

1509

Olive oil and its fractions, whether or not refined, but not chemically modified.

Change to heading 1509 from any other chapter

1510

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509.

Change to heading 1510 from any other chapter

1511

Palm oil and its fractions, whether or not refined, but not chemically modified.

Change to heading 1511 from any other chapter

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.

Change to heading 1512 from any other chapter

1513

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

Change to heading 1513 from any other chapter

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.

Change to heading 1514 from any other chapter

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

Change to heading 1515 from any other chapter

1516

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

Change to heading 1516 from any other chapter

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516.

Change to heading 1517 from any other chapter

1518

Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included.

Change to heading 1518 from any other chapter

1520

Glycerol, crude; glycerol waters and glycerol lyes.

Change to heading 1520 from any other chapter

1521

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.

Change to heading 1521 from any other chapter

1522

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.

Change to heading 1522 from any other chapter

Tariff itemDescription of productsProduct specific rules

Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

1601

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.

Change to heading 1601 from any other chapter

1602

Other prepared or preserved meat, meat offal or blood.

Change to heading 1602 from any other chapter

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.

Change to heading 1603 from any other chapter

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.

Change to heading 1604 from any other chapter

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

Change to heading 1605 from any other chapter

Tariff itemDescription of productsProduct specific rules

Chapter 17

Sugars and sugar confectionery

1701

Cane or beet sugar and chemically pure sucrose, in solid form.

Change to heading 1701 from any other chapter

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.

Change to heading 1702 from any other heading

1703

Molasses resulting from the extraction or refining of sugar.

Change to heading 1703 from any other heading

1704

Sugar confectionery (including white chocolate), not containing cocoa.

Change to heading 1704 from any other heading

Tariff itemDescription of productsProduct specific rules

Chapter 18

Cocoa and cocoa preparations

1801

Cocoa beans, whole or broken, raw or roasted.

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1802

Cocoa shells, husks, skins and other cocoa waste.

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1803

Cocoa paste, whether or not defatted.

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1804

Cocoa butter, fat and oil.

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1805

Cocoa powder, not containing added sugar or other sweetening matter.

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1806

Chocolate and other food preparations containing cocoa.

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Tariff itemDescription of productsProduct specific rules

Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks’ products

1901

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

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1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.

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1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.

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1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included.

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1905

Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.

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Tariff itemDescription of productsProduct specific rules

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.

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2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.

Change to heading 2002 from any other chapter

2003