New Zealand Gazette – 1997 – No. 55

Page 1290

✨ Customs Rulings Guidelines



Notes

General:

  1. A single application can be made for both a tariff classification and concession Ruling on the same particular goods. However, see note 9 below.

  2. An application for a Ruling must be legible and complete in all material detail. Where appropriate an application should be supported by illustrations or other adequate identification (e.g., commercial, trade and/or technical literature or chemical formulae). Supporting documentation may be provided directly by the manufacturer or supplier. Applications that are incomplete or not supported by sufficient information in respect of the goods for which a Ruling is sought, or not accompanied by the prescribed fee, will not be progressed until that information/fee is provided.

  3. The application must be accompanied by the goods or a sample of the goods. If this presents a difficulty please discuss with the National Tariff Advisory Unit (NTAU) before lodging your application (samples submitted will be retained by the NTAU until after the expiry date of any appeal rights).

  4. The Chief Executive may, at any time, request information from the applicant if it is considered that such information is relevant to the proper consideration of the application.

  5. At any time after a Ruling is made, the applicant may be required to satisfy the Chief Executive that the facts or information on which the Customs Ruling was made remain correct and, where applicable, that any conditions on which the Ruling was made have been complied with.

  6. The giving of a classification or concession interpretation Ruling by the New Zealand Customs Service does not constitute a decision on whether or not the goods may be a prohibited import. It is the responsibility of the importer to ensure that no prohibition exists for the particular goods on which a Ruling is given.

  7. A Ruling ceases to have effect after the expiry of 3 years from the date of notice of the Ruling, or any amendment to that Ruling. The applicant should take particular note of the matters stated in Section 125 of the Act which could cause a Ruling to cease to have effect.

  8. An application may be lodged at any Customs Office. However, applicants are encouraged to lodge their application directly with:

    National Tariff Advisory Unit
    New Zealand Customs Service
    Box 2218
    Wellington.

Fee for a Customs Ruling:

  1. The fee for each type of Customs Ruling i.e., Tariff classification or Excise classification or Concession is $40.00 (GST inclusive) in relation to each particular good and must accompany the application on lodgement.

Appeal Rights:

  1. An applicant who is dissatisfied with a Customs Ruling, a decision to decline to make a Ruling, or a decision to amend a Ruling may, within 20 working days after the date on which notice of the Ruling or decision is given, file a Notice of Appeal in the prescribed form with: The Registrar, Customs Appeal Authority, Tribunals Division, Department for Courts, Box 5027, WELLINGTON.


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🏭 Customs (Applications for Customs Rulings) Rules 1997 (continued from previous page)

🏭 Trade, Customs & Industry
Customs, Rulings, Applications, Forms, Regulations, Tariff