Customs and Excise Regulations 1996

  • Regulation 71F(3): editorial change made, on 3 June 2022, under sections 86(1) and 87(l)(ii) of the Legislation Act 2019 (2019 No 58).
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 the document entitled Thailand–New Zealand Goods containing non-originating materials—Annex 2 (2022), as certified on 9 November 2021 by the chief executive under clause 4 of Schedule 2 of the Legislation Act 2019 and published by the chief executive on the Customs’ Internet site (to align with the Harmonised System as in force in respect of New Zealand as at 1 January 2022); 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 the document referred to in subclause (1)(b)(i) 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 the document referred to in subclause (1)(b)(i) 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 the document referred to in subclause (1)(b)(i), 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)(i): replaced, on 1 January 2022, by regulation 7 of the Customs and Excise (Rules of Origin—Harmonised System and Other Matters) Amendment Regulations 2021 (SL 2021/422).

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): amended, on 1 January 2017, by regulation 7(2) of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2016 (LI 2016/283).

Regulation 51G(3)(a): amended, on 1 January 2017, by regulation 7(2) of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2016 (LI 2016/283).

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).

Regulation 51G(4): amended, on 1 January 2017, by regulation 7(2) of the Customs and Excise (Rules of Origin—Harmonised System) Amendment Regulations 2016 (LI 2016/283).