Customs and Excise Regulations 1996

AANZFTA means the Agreement Establishing the ASEAN–Australia–New Zealand Free Trade Area done at Cha-am, Phetchaburi, Thailand on 27 February 2009

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 4 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 4 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:

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—

material means any matter or substance—

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:

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 the document entitled Product Specific Rules of Origin for AANZFTA goods (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), 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.