✨ Trade Concessions
24 MARCH CUSTOMS EDITION 1001
CONCESSIONS FOR LOW VALUE APPAREL AND PARTS OF APPAREL WHICH ARE SUBJECT TO SPECIFIC TARIFFS
The Minister of Commerce has agreed that a new category of concession be introduced to deal with the problem of the application of specific tariffs on exceptionally low value articles of apparel and the excessive duties which they consequently attract. The following policy has been approved.
In line with the thrust of Government’s economic reforms and the associated tariff reduction programme, applications for tariff concessions will be considered for apparel items which are subject to alternative specific rates of duty where the goods are of such low value that the resultant duty payable is manifestly excessive.
The goods which will be considered under this concession category will be parts of apparel for use as manufacturing inputs or disposable articles of apparel classified in the plastics/textile apparel chapters of the Tariff. In all cases the goods must be identifiable as having an intrinsically low value for which the specific rate of duty was not designed. Each application will be considered on merit but applications will definitely not be accepted under this policy in respect of low value “wardrobe” type garments or complete articles which are not manufacturing inputs and which are designed [intended] to be worn more than once.
The goods will be those which have failed or are likely to fail to qualify for duty free entry under normal concession policy because there are suitable alternative products available from New Zealand manufacturers. (If there is no New Zealand manufacturer then a concession would be considered under normal Part II concession policy).
Should a concession be approved under the above policy, the concessionary rate of duty will be the alternative ad-valorem rate applicable to the tariff item under which the article is classified.
The tariff concession processing fee is payable and the applications will be advertised in the normal manner.
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VUW Te Waharoa —
NZ Gazette 1998, No 43
NZLII —
NZ Gazette 1998, No 43
✨ LLM interpretation of page content
🏭 Concessions for Low Value Apparel and Parts of Apparel
🏭 Trade, Customs & IndustryTariff Concessions, Low Value Apparel, Specific Tariffs, Manufacturing Inputs, Disposable Apparel
- Minister of Commerce