5 OCTOBER 2010

CUSTOMS EDITION

3437

FORM C7 | SECT 119 | AUGUST 2010

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 10 below. A separate application is, however, required for each separate item.

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 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.

4. 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).

5. Please advise if any of the information supplied should not be made public and, if so, provide reasons for this.

6. 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.

7. The giving of a Tariff classification or Concession 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.

8. A Ruling ceases to have effect after the expiry of three 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 Customs and Excise Act 1996, which could cause a Ruling to cease to have effect.

9. An application may be lodged at any Customs Office. However, applicants are encouraged to lodge their application directly with the National Tariff Advisory Unit at the following address:

New Zealand Customs Service
National Tariff Advisory Unit
PO Box 29
Shortland Street
AUCKLAND 1140

Fee for a Customs Ruling

10. The fee for each type of Customs Ruling, i.e. Tariff classification or Excise classification or Concession, is $40.88 (GST inclusive) in relation to each particular good and must accompany the application on lodgement. Please make your cheque payable to "New Zealand Customs Service".

Appeal Rights

11. 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 Unit, Ministry of Justice, PO Box 32001, Panama Street, WELLINGTON 6146.