Customs and Excise Regulations 1996

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 4 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 4 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).

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

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