Customs and Excise Regulations 1996

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).