These regulations amend the Customs and Excise Regulations 1996 (the principal regulations), which continue in force under the Customs and Excise Act 2018 (see clause 27 of Schedule 1 of that Act).

These regulations, which come into force on 1 October 2020, incorporate by reference an amendment to Annex 3 of the Malaysia–New Zealand Free Trade Agreement for the purpose of giving effect to that amendment. Annex 3 contains provisions for procedures in relation to, and verification of, goods traded under the Malaysia–New Zealand Free Trade Agreement. The amendment to Annex 3 replaces Article 1 (Declaration of Origin) of that Annex.

The text of the replaced Article 1 of Annex 3 was set out in a letter dated 20 July 2020 from the Minister for Trade and Export Growth of New Zealand to the Minister of International Trade and Industry of Malaysia. That letter is part of an exchange of letters constituting an agreement between the Government of New Zealand and the Government of Malaysia to amend Annex 3 of the Malaysia–New Zealand Free Trade Agreement.

At the time of making of these regulations, the text of the Malaysia–New Zealand Free Trade Agreement, including the amended Annex 3, is available at https://www.mfat.govt.nz/en/trade/free-trade-agreements/free-trade-agreements-in-force/malaysia-fta/

Access to the provisions incorporated by reference is also facilitated by the chief executive of the New Zealand Customs Service in the other ways required by section 52 of the Legislation Act 2012 (as applied by section 412(3) of the Customs and Excise Act 2018).