✨ Import Control Exemption Notice




6190 NEW ZEALAND GAZETTE No. 230

FOURTH SCHEDULE

Exemption Created

Classes of Goods

Goods imported from and being:

a Wholly produced in the Cook Islands, Niue, or Western Samoa

b Wholly manufactured in the Cook Islands, Niue, or Western Samoa from materials of one or more of the following classes:
i Unmanufactured raw materials
ii Materials wholly manufactured in the Cook Islands, Niue, or Western Samoa, or in those areas and New Zealand

c Partly manufactured in the Cook Islands, Niue, or Western Samoa; and
i The process last performed in the manufacture of the goods was performed in the Cook Islands, Niue, or Western Samoa; and
ii That in respect of the goods, the expenditure -
a In material that is of the Cook Islands, Niue, or Western Samoa and/or of New Zealand origin; or
b In labour and factory overheads incurred in the Cook Islands, Niue, or Western Samoa and/or in New Zealand; or
c In inner containers that are of the Cook Islands, Niue, or Western Samoa and/or New Zealand origin; or
d Partly in such materials and partly in such other items of factory cost (including inner containers) as aforesaid is not less than one half of the factory or works cost of the goods in this finished state:

iii That in the calculation of the proportion of expenditure in material, and/or in other items of factory or works cost incurred in the Cook Islands, Niue, or Western Samoa or in those areas and/or New Zealand, none of the following items has been included or considered, viz: manufacturer's profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the goods in their finished conditions; royalties payable in respect of the finished goods; cost of outside packages or any cost of packing the goods into them; administrative and general office expenses; any cost of conveying, insuring or shipping the goods, or any charges incurred after their manufacture



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✨ LLM interpretation of page content

🏭 Import Control Exemption Notice (No. 1) 1988 (Continued) (continued from previous page)

🏭 Trade, Customs & Industry
Import Control, Exemption Notice, Customs Tariff, Licence Exemption, Tariff Items, Cook Islands, Niue, Western Samoa, Exemptions, Goods, Manufacturing, Raw Materials, Labour, Factory Costs