Explanatory note

This note is not part of the order, but is intended to indicate its general effect.

This order, which comes into force on 6 June 2008, makes amendments relating to concession reference number 80, which is set out in Part 2 of the Tariff. Broadly, concession reference number 80 allows people coming to live in New Zealand to import their used domestic and personal goods free of duty, if certain criteria are met.

Clause 3 substitutes a new Tariff heading 98.05 in Part 1 of the Tariff. Tariff heading 98.05 is about household and other effects, which is a subset of the goods referred to in concession reference number 80. The new heading, which is set out in the Schedule, more accurately reflects the wording of concession reference number 80, as amended by the Tariff (Concession) Amendment Order (No 2) 2007 (SR 2007/315) and clause 4 of this order.

Clause 4 amends concession reference number 80 itself. It amends the terminology and gives effect to the following 2 policy changes:

• to be eligible for the concession, a person importing goods must hold a document authorising residence in New Zealand. At present, the person must hold that document on the date of arrival in New Zealand. The amendment changes this so that the critical date is the date on which the goods are imported:

• one of the documents that authorises residence in New Zealand is currently a work visa or permit issued under the Long Term Business Visa policy that was issued for a minimum of 9 months. The amendment changes this by omitting the 9-month qualification and extending it to include work visas or permits issued under the Work to Residence (Skilled Migrant Category) policy.