New Zealand Gazette – 1997 – No. 55

Page 1287

✨ Customs Rulings Application Rules



3 JUNE CUSTOMS EDITION 1287

                CR 1H/1997

NEW ZEALAND CUSTOMS SERVICE

CUSTOMS AND EXCISE ACT 1996

CUSTOMS (APPLICATIONS FOR CUSTOMS RULINGS) RULES 1997

PURSUANT to Section 288(1)(h) of the Customs and Excise Act 1996 the Chief Executive hereby makes the rules prescribing the forms for the making of applications for Customs rulings.

RULES

1 Title, Commencement and Application

(a) These rules may be cited as the Customs (Applications for Customs Rulings) Rules 1997.

(b) These rules shall come into force on the 7th day of July 1997.

(c) These rules shall apply for the purposes of prescribing the forms with respect to any application made pursuant to Section 119 of the Act for a Customs ruling.

2 Interpretation

In these rules, unless the context otherwise requires -

(a) The term “the Act” means the Customs and Excise Act 1996;

(b) Any terms used in these rules which are defined in Section 2 of the Act shall have the meanings given to them by that section;

(c) “Prescribed form” or “form” means a form prescribed by the Chief Executive and set out in the Schedule to these rules; and a reference to a numbered form is a reference to the form so prescribed and numbered;

(d) The term “the Regulations” means the Customs and Excise Regulations 1996;

(e) The term “Tariff” has the meaning given to it under Section 2 of the Tariff Act 1988.

3 Forms of Application

(a) An application for a Customs ruling shall be in any one of the following forms:

(i) In Form C7, for a ruling in respect of the Tariff classification or the excise classification of goods, or the applicability of a specific duty concession under the Tariff Act 1988;

(ii) In Form C7A, for a ruling as to whether or not the goods are, for the purposes of the Tariff or the Regulations, the produce or manufacture of a particular country or group of countries;

(iii) In Form C7B, for a ruling as to the correct application of any regulations made under Section 65 of the Act.

(b) Every person making an application in any form referred to in paragraph (a) of this rule shall provide the information required to be completed in or by any such form.



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🏭 Customs (Applications for Customs Rulings) Rules 1997

🏭 Trade, Customs & Industry
Customs, Rulings, Applications, Forms, Regulations, Tariff
  • Chief Executive, New Zealand Customs Service