Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Import duties - Origin and preferential Tariff provisions

106: Unsubstantiated preference claims

You could also call this:

"What happens if you don't prove where your imported goods come from"

Illustration for Customs and Excise Act 2018

When you import goods into New Zealand, the country where the goods were made is important for working out how much duty you need to pay. If the chief executive cannot figure out where the goods were made, they are treated as if they came from a country that has normal tariff rates. You will get a written notice from Customs if the chief executive makes a decision about your goods. If you do not agree with the chief executive's decision, you can appeal to a Customs Appeal Authority within 20 working days of getting the notice.

This rule applies to all goods, even if they are not being controlled by Customs. You can look at the 1996 No 27 s 67 to compare with this section. The chief executive's decision and your right to appeal apply whether or not your goods are being controlled by Customs.

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This page was last updated on 1 October 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039348.

Topics:

Money and consumer rights > Importing and exportingMoney and consumer rights > TaxesBusiness > Industry rulesBusiness > Import and export regulations

105: Entry of goods at preferential rates of duty, or

"Getting a discount on import taxes for goods"

107: Duty credits in respect of used goods, or

"Getting money back on tax when using old goods to make new ones"

Part 3Entry and exit of goods, persons, and craft
Import duties: Origin and preferential Tariff provisions

106Unsubstantiated preference claims

If the chief executive is satisfied that the country of production or manufacture of goods cannot be properly ascertained, the goods are treated (for the purposes of this Act or any other enactment or authority) as the produce or manufacture of a country that is subject to the rates of duty set out in the Normal Tariff.
Customs must advise an importer by notice in writing of any decision of the chief executive under this section.
An importer who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
This section applies whether or not the goods are subject to the control of Customs.

Compare

1996 No 27 s 67