✨ Customs Ruling Application Guidelines
NOTES
General
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It is important that all the information that is relevant for a proper consideration of the application is provided. Depending on the nature of the application information that may be required could be one or more of the following: manufacturing processes, diagrams, flow charts, technical data, information from the manufacturer if this is different from the applicant, information from the supplier of materials to the manufacturer.
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A separate application is required for each particular matter on which a Ruling is sought.
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An application for a Ruling must be legible and complete in all material detail and be supported by sufficient information. Supporting information and documentation may be provided directly by the manufacturer (if this is a different person from the applicant), or by other parties as required in order to establish the facts relating to the application.
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Applications that are Incomplete or not supported by sufficient information on the matter for which a Ruling is sought, or not accompanied by the prescribed fee, will not be progressed until the information/fee is provided.
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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.
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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.
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Fee for a Customs Ruling: The fee for each type of Customs Ruling is NZ $40.88 (GST incl.) in relation to each particular matter and must accompany the application on lodgement.
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Where to lodge the application: Applications are to be lodged with the New Zealand Customs Service at the following address:
New Zealand Customs Service
National Tariff Advisory Unit
PO Box 29
Shortland Street
AUCKLAND 1140 -
Further enquiries: Further enquiries on any matter relating to an application can be made to the National Tariff Advisory Unit using the contact address in Note 8.
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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, Box 32001, Panama Street, WELLINGTON 6146.
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NZ Gazette 2010, No 136
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Application Form for Customs Ruling (Correct Application of Regulations)
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🏭 Trade, Customs & IndustryCustoms Ruling, Application Form, Regulations, Trade, Customs and Excise Act 1996, Guidelines, Fees, Lodgement