This note is not part of the regulations, but is intended to indicate their general effect.
These regulations, which come into force on 22 October 2009, are made under the Customs and Excise Act 1996. They amend Part 6 of the Customs and Excise Regulations 1996. That Part contains “rules of origin” regulations relevant to the determination of the country of produce or manufacture of specified goods or types or classes of goods. The amendments (which affect provisions relating to Australia, Thailand, and Trans-Pacific Strategic Economic Partnership Agreement countries) are for the following purposes:
to ensure general tolerance provisions in regulations 35(a), 51G(3)(a), and 51O(3)(a) operate as intended (by ensuring goods are taken to originate from a country even though a small amount of imported inputs used in their production do not satisfy a required change in tariff classification, and so continue to be classified under the same tariff heading or subheading as the goods) (see regulations 5(1) and (3), 8, and 9):
to ensure the general tolerance provision relating to Australia in regulation 35 applies to goods even if they are wholly produced from imported inputs (see regulation 5(2)):
to ensure allowable expenditure on overheads, as defined in regulation 32, includes the cost to the principal manufacturer of leasing plant and equipment to process goods in Australia even if that cost is not incurred in respect of real property used, in Australia, in manufacturing the goods (see regulation 4):
to correct and make clearer cross-references in regulations 36(3) and 39C(2) (see regulations 6 and 7).
Date of notification in Gazette: 24 September 2009.
These regulations are administered by the New Zealand Customs Service.