These regulations amend the Customs and Excise Regulations 1996 (the principal regulations) and come into force on 1 January 2020.

Under the Tariff Act 1988, duty is imposed on imported goods. The duty is collected by the New Zealand Customs Service under the Customs and Excise Act 2018. Different rates of duty apply to goods depending on their place of origin. Preferential rates apply to countries with which New Zealand has free-trade agreements and that are recognised in the principal regulations.

Goods originating in Singapore are entitled to a preferential rate because New Zealand and Singapore entered into a free-trade agreement in 2000. That agreement was amended by protocol done at Singapore on 17 May 2019. Those amendments will come into force on 1 January 2020. Chapter 3 and Annex 3.1 of the amended agreement set out rules of origin (including product-specific rules and other applicable requirements) for goods imported to New Zealand from Singapore under the Singapore CEP Agreement.

These regulations amend the principal regulations so that those rules of origin are incorporated by reference.

The full titles of the agreements between New Zealand and Singapore are—

• the Agreement between Singapore and New Zealand on a Closer Economic Partnership done at Singapore on 14 November 2000; and

• the Protocol to Amend the Agreement between Singapore and New Zealand on a Closer Economic Partnership done at Singapore on 17 May 2019.

Their full text is available at https://www.mfat.govt.nz/en/trade/free-trade-agreements/free-trade-agreements-in-force/nz-singapore-closer-economic-partnership/

The rules of origin (which are incorporated into the regulations from Chapter 3 and Annex 3.1) are also available—

• at https://www.customs.govt.nz/business/tariffs/preferential-tariffs/; and

• in accordance with section 52 of the Legislation Act 2012 (as applied by section 412(3) of the Customs and Excise Act 2018).