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Customs and Excise Act 2018

Administrative provisions - Customs rulings

333: Application for Customs ruling

You could also call this:

"Ask for a decision about your goods and what rules apply to them"

Illustration for Customs and Excise Act 2018

You can ask the chief executive for a Customs ruling about certain goods. You need to say what goods you are asking about and what you want to know. You can ask about things like what category the goods fit into, or if they come from a certain country.

You can also ask if the goods have a special lower duty rate. The chief executive can also give a ruling on how certain rules apply to your goods, like rules about where the goods come from, as explained in section 407. They can also rule on how to value your goods for duty, as explained in Schedule 4.

You might want to know how the rules apply to your specific situation. The chief executive can help you with this by giving a Customs ruling. This can help you understand things like what duty you need to pay on your goods.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039784.

Topics:
Money and consumer rights > Importing and exportingBusiness > Industry rulesBusiness > International trade
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"Customs keeps a record of messages sent to or from its systems for at least 7 years."

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334: Time when application may be made, or

"When you can ask to import or make goods under special rules"

Part 5Administrative provisions
Customs rulings

333Application for Customs ruling

  1. A person may apply to the chief executive for a Customs ruling, in relation to particular goods that are specified in the application, on any of the following matters:

  2. the Tariff classification of those goods under Part 1 of the Tariff:
    1. the excise classification of those goods under the Excise and Excise-equivalent Duties Table:
      1. whether those goods are (for the purposes of the Tariff and in accordance with any applicable regulations made for the purposes of section 407) the produce or manufacture of a particular country or group of countries referred to in the application:
        1. whether those goods are subject to a specified duty concession, under Part 2 of the Tariff, referred to in the application.

          1. A person may also apply to the chief executive for a Customs ruling as to—

          2. the application, in respect of a particular matter, of any regulations made for the purposes of section 407 (regulations for determining country of produce or manufacture):
            1. the application, in respect of a particular set of facts or circumstances, of any provision of Schedule 4 (which concerns the valuation of goods for the purposes of the Tariff).

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