New Zealand - China Free Trade Agreement.

Chapter 4 - Rules of Origin and Operational procedures

Section 2: Operational Procedures

Article 33 Definitions

For the purposes of this Section:

authorized body means any government authority or other entity authorized under the domestic legislation of a Party to issue a Certificate of Origin;

Certificate of Origin means a form issued by an authorized body of the exporting Party, identifying the goods being consigned between the Parties and certifying, for the purposes of Section 1 of this Chapter, that the goods to which the certificate relates originate in a Party;

competent authority means a government agency responsible for carrying out verification activities under Article 41, and notified by each Party to the other Party;

Declaration of Origin means a statement as to the origin of the goods made by the manufacturer, producer, supplier or exporter of those goods or by any other competent person;

origin document means a Certificate of Origin, a Declaration of Origin or other documentary evidence of origin;

other documentary evidence of origin means any other documentary evidence sufficient to substantiate the origin of the goods.

Article 34 Granting Preference

The importing Party shall grant preferential tariff treatment to goods imported from the other Party only in cases where an importer claiming preferential tariff treatment provides to the importing customs administration upon importation of the goods, in accordance with this Chapter, a Certificate of Origin, a Declaration of Origin, or any other documentary evidence of origin that the importing Party may decide.

Article 35 Refund of Import Duties or Deposits

1. Where a Certificate of Origin or a Declaration of Origin, as the case may be, is not provided at the time of importation of a good from a Party pursuant to Article 34, the importing Party may impose the applied non-preferential import customs duty or require payment of a deposit on that good, where applicable. In such a case the importer may apply for a refund of any excess import customs duty or deposit paid within one year of the date on which the good was imported, provided that:

  1. a written declaration that the good presented qualifies as an originating good was provided to the customs administration of the importing Party at the time of importation; and
  2. a valid Certificate of Origin or Declaration of Origin, as the case may be, is provided in relation to the good imported.

2. The requirement in paragraph 1(a) shall not apply for the first 12 months following entry into force of this Agreement.

Article 36 Certificate of Origin

1. A Certificate of Origin shall be in the format as set out in Annex 6, and shall:

  1. contain a unique certificate number;
  2. cover the goods presented under a single import customs declaration;
  3. state the basis on which the goods are deemed to qualify as originating for the purposes of Section 1 of this Chapter;
  4. contain security features, such as specimen signatures or stamps as advised to the importing Party by the exporting Party; and
  5. be completed in English.

2. A Certificate of Origin shall remain valid for 12 months from the date of issue.

3. Only the original Certificate of Origin marked "ORIGINAL" shall be submitted within the said period to the importing customs administration.

4. In the event of theft, loss or damage of a Certificate of Origin, the exporter or manufacturer may make a written request to the authorized bodies of the exporting Party for issuing a certified copy, provided that the exporter or manufacturer makes sure that the original copy previously issued has not been used. The certified copy shall bear the words "CERTIFIED TRUE COPY of the original Certificate of Origin number ___ dated ___". If the importing customs administration ascertains that the original copy has been used, the certified copy shall be invalid and vice versa.

5. The format and any requirements set out in Annex 6 may be revised or modified by joint decision through an exchange of letters between the Parties.

Article 37 Declaration of Origin

1. A Declaration of Origin shall be in the format as set out in Annex 7, and shall be accepted in place of a Certificate of Origin:

  1. for any consignment whose aggregate customs value does not exceed US$1,000 or its equivalent in the currency of the importing Party, or such higher amount as that Party may establish;
  2. for any consignment of goods covered by an advance ruling in accordance with Article 52 that deems the good to qualify as originating, so long as the facts and circumstances on which the ruling was based remain unchanged and the ruling remains legally valid; or
  3. when the importing Party otherwise decides, for any reason, that a Certificate of Origin is not required in relation to a specific consignment or in general.

2. Notwithstanding paragraph 1, where an importation forms part of a series of importations that may reasonably be considered to have been undertaken or arranged for the purposes of circumventing the requirements of this Section, the importing Party may deny preferential tariff treatment.

3. A Declaration of Origin shall cover the goods presented under a single import customs declaration, and shall remain valid for 12 months from the date of issue.

4. The format and any requirements set out in Annex 7 may be revised or modified by joint decision through an exchange of letters between the Parties.

Article 38 Amendments to Origin Documents

1. Neither erasures nor superimpositions shall be permitted on any origin documents. Any amendment shall be made by striking out the erroneous information and making any addition which might be required. Such alterations shall be endorsed by the person who made them.

2. Any unused space shall be crossed out to prevent any addition subsequent to certification.

Article 39 Retention of Origin Documents

1. Each Party shall require its producers, exporters and importers to retain origin documents for a period specified in its domestic legislation.

2. Each Party shall ensure that its authorized bodies retain copies of Certificates of Origin and other documentary evidence of origin for a period specified in its domestic legislation.

Article 40 Authorized Bodies

1. A Certificate of Origin shall be issued only by an authorized body in the exporting Party.

2. Each Party shall inform the customs administration of the other Party of the name of each authorized body, as well as relevant contact details, and shall provide details of any security features for relevant forms and documents used by each authorized body, prior to the issuance of any certificates by that body. Any change in the information provided above shall be advised promptly to the customs administration of the other Party.

Article 41 Verification of Origin

1. For the purposes of determining whether goods imported into the territory of a Party from the territory of the other Party qualify as originating goods, the importing customs administration may verify any claims for tariff preference by means of:

  1. written requests for additional information from the importer;
  2. written requests for additional information from the exporter or producer in the territory of the exporting Party;
  3. requests that the competent authorities of the exporting Party verify the origin of a good; or
  4. such other procedures as the customs administrations of the Parties may jointly decide

2. A verification process under paragraph 1 shall only be initiated when there are reasonable grounds to doubt the accuracy or authenticity of origin documents, the origin status of the goods concerned or the fulfilment of any other requirements under this Section, and when customs duty is sufficiently material to warrant the request.

3. A verification request to the competent authority of the exporting Party shall specify the reasons, and any documents and information obtained justifying the verification activities shall be forwarded to the competent authority of the requested Party.

4. The Parties shall develop an electronic verification system to ensure the effective and efficient implementation of this Section in a manner and within a timeframe to be jointly determined by the Parties.

Article 42 Denial of Preferential Tariff Treatment

1. A Party may deny preferential tariff treatment to a good when:

  1. the name of the relevant authorized body or any security features for relevant forms and documents used by that authorized body, or any change in the above information, has not been advised to the customs administration of the other Party;
  2. the importer, exporter, manufacturer or producer, as appropriate, fails to provide information which the Party has requested in the course of a verification process under Article 41, or the requested competent authority is unable for any reason to respond to the request to the satisfaction of the importing customs administration, within 6 months of the date of request; or
  3. the good does not or did not comply with the other requirements of this Chapter, including where:
    1. the Certificate of Origin has not been duly completed and signed;
    2. the origin of the goods is not in conformity with Section 1;
    3. the data provided under the Certificate of Origin does not correspond to those of the supporting documents submitted; or
    4. the description, quantity and weight of goods, marks and number of packages, number and kinds of packages, as specified, do not conform to the goods imported.

2. In the event preferential tariff treatment is denied, the importing Party shall ensure that its customs administration provides in writing to the exporter, the importer or producer, as the case may be, the reasons for that decision.

Article 43 Review

The competent authorities of the Parties shall review the procedures under this Section as they mutually deem necessary.


Next > Chapter 5 - Customs procedures and cooperation

  • Page last updated: 03 December 2008