✨ Tariff Concession Approvals
NEW ZEALAND GAZETTE, No. 92 — 14 SEPTEMBER 2017
A Section I to
Section XVI Concession Reference Number 66 relates to goods
that are re-entered into New Zealand after repair or
alteration - Free Free 66 301110A 10/17 ..
(1)
(a) in the territory of Singapore or a specified
party to the Trans-Pacific Strategic Economic
Partnership Agreement (TPA) that was opened
for signature by Brunei Darussalam, Chile,
New Zealand, and Singapore on 15 June 2005;
and
(b) in accordance with Article 3.5 of that
Agreement.
(2)
(a) in the territory of the Republic of Korea; and
(b) in accordance with Article 2.6 of KR.
Article 3.5 of the TPA, and Article 2.6 of the KR,
provides that the Parties may not apply a customs
duty to a good, regardless of its origin, that re-
enters its territory after that good has been
temporarily exported from its territory to the
territory of another Party for repair or alteration,
regardless of whether such repair or alteration
could be performed in its own territory.
For the purposes of Article 3.5 of the TPA, and
Article 2.6 of the KR, repair and alteration does not
include an operation or process that:
(a) destroys a good’s essential characteristics or
creates a new or commercially different good; or
(b) transforms an unfinished good into a finished
good.
It should be noted that Article 3.5 of the TPA, and
Article 2.6 of the KR, also provides that the parties
may not apply a customs duty to a good, regardless
of its origin, admitted temporarily from the territory
of another party for repair or alteration.
However, such goods can be entered under existing
temporary entry provisions.
Category of Approval:
A - General Approval
CE - Capital Equipment
GT - Goods in Transit
IM - Inputs to Manufacturing – Inability to Supply
MS - Manufacturers’ Samples
RUC - Revocation of Unused Concession
S - Shortfall of Other Than Manufacturing Inputs
SMI - Shortfall of Manufacturing Inputs
SS - Special Situation
M - Modification of Existing Concession
X - Administrative Amendment
Any request for a review of a decision must be lodged with the Ministry within one calendar month of the
notification of the decision in the New Zealand Gazette.
Dated at Auckland this 14th day of September 2017.
ALAN J. MASTERS, New Zealand Customs Service.
122
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NZ Gazette 2017, No 92
✨ LLM interpretation of page content
🏭
Tariff Concession Approvals, Withdrawals and Declines Notice (No. 34) 2017
(continued from previous page)
🏭 Trade, Customs & Industry14 September 2017
Tariff concessions, Tariff Act 1988, Customs, NZ-Korea Free Trade Agreement, TPA, repair, alteration
- ALAN J. MASTERS, New Zealand Customs Service