Tariff Act 1988

1: Short Title and commencement
1: This Act may be cited as the Tariff Act 1988.
2: This Act shall come into force on 1 December 1988.
2: Interpretation
1: In this Act, unless the context otherwise requires,— 2010 Tariff Document section 9A(1) AANZFTA ASEAN chief executive country CPTPP Customs the Customs Customs by section 5(1) Customs value value has the meaning given to Customs value by section 5(1) duty goods imported section 5(1) importer least developed country section 7A(1)﻿(c) less developed country section 7A(1)﻿(d) manufacturing area section 5(1) Minister Normal Tariff PACER Plus preferential abbreviation section 7(3) preferential country section 7(3) Preferential Tariff prescribed chief executive rate of duty RCEP ship shipment to ship South Pacific Regional Trade and Economic Co-operation Agreement specified AANZFTA party section 7A(1)﻿(a) specified CPTPP party section 7A(1)﻿(baa) specified PACER Plus party section 7A(1)﻿(bb) specified RCEP party section 7A(1)﻿(bc) specified TPA party under section 7A(1)﻿(b) specified TPP party section 7A(1)﻿(ba) Standard Tariff statistical key Tariff
a: means the Tariff of New Zealand as set out in the 2010 Tariff Document; but
b: if, and in so far as, the Tariff referred to in paragraph (a) is on or after 1 January 2010 from time to time amended, modified, or revoked and replaced, then despite paragraph (a) means that Tariff as from time to time amended, modified, or revoked and replaced Tariff heading heading Tariff item Tariff subheading subheading TPA TPP Working Tariff Document Public Service Act 2020
2: Section 2(1) 2010 Tariff Document inserted 8 December 2009 section 6(2) Tariff Amendment Act 2009 Section 2(1) AANZFTA inserted 1 January 2010 section 5(4) Tariff (AANZFTA) Amendment Act 2009 Section 2(1) ASEAN inserted 1 January 2010 section 5(4) Tariff (AANZFTA) Amendment Act 2009 Section 2(1) chief executive replaced 26 March 2015 section 4(1) Tariff Amendment Act 2015 Section 2(1) Collector repealed 1 October 1996 section 289(1) Customs and Excise Act 1996 Section 2(1) Comptroller repealed 1 October 1996 section 289(1) Customs and Excise Act 1996 Section 2(1) country inserted 13 December 2020 section 4 Tariff (PACER Plus) Amendment Act 2018 Section 2(1) CPTPP inserted 30 December 2018 section 79 Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 2(1) Customs the Customs substituted 1 October 1996 section 289(1) Customs and Excise Act 1996 Section 2(1) Customs the Customs amended 1 October 2018 section 443(3) Customs and Excise Act 2018 Section 2(1) Customs value value amended 1 October 2018 section 443(3) Customs and Excise Act 2018 Section 2(1) imported inserted 1 October 1996 section 289(1) Customs and Excise Act 1996 Section 2(1) imported amended 1 October 2018 section 443(3) Customs and Excise Act 2018 Section 2(1) least developed country amended 1 January 2010 section 5(1) Tariff (AANZFTA) Amendment Act 2009 Section 2(1) less developed country amended 1 January 2010 section 5(2) Tariff (AANZFTA) Amendment Act 2009 Section 2(1) manufacturing area substituted 1 October 1996 section 289(1) Customs and Excise Act 1996 Section 2(1) manufacturing area amended 1 October 2018 section 443(3) Customs and Excise Act 2018 Section 2(1) Minister replaced 26 March 2015 section 4(2) Tariff Amendment Act 2015 Section 2(1) Normal Tariff amended 1 June 2000 section 3(2)﻿(a) Tariff (Zero Duty Removal) Amendment Act 2000 Section 2(1) PACER Plus inserted 13 December 2020 section 4 Tariff (PACER Plus) Amendment Act 2018 Section 2(1) preferential abbreviation inserted 1 January 2010 section 5(4) Tariff (AANZFTA) Amendment Act 2009 Section 2(1) preferential country inserted 1 January 2010 section 5(4) Tariff (AANZFTA) Amendment Act 2009 Section 2(1) Preferential Tariff amended 1 June 2000 section 3(2)﻿(a) Tariff (Zero Duty Removal) Amendment Act 2000 Section 2(1) prescribed amended 7 September 2000 section 8(1) Ministry of Economic Development Act 2000 Section 2(1) RCEP inserted 1 January 2022 section 6 Regional Comprehensive Economic Partnership (RCEP) Legislation Act 2021 Section 2(1) Secretary repealed 7 September 2000 section 8(1) Ministry of Economic Development Act 2000 Section 2(1) South Pacific Regional Trade and Economic Co-operation Agreement inserted 23 February 1995 Tariff Amendment Act 1994 Section 2(1) specified AANZFTA party inserted 1 January 2010 section 5(4) Tariff (AANZFTA) Amendment Act 2009 Section 2(1) specified CPTPP party inserted 30 December 2018 section 79 Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 2(1) specified PACER Plus party inserted 13 December 2020 section 4 Tariff (PACER Plus) Amendment Act 2018 Section 2(1) specified RCEP party inserted 1 January 2022 section 6 Regional Comprehensive Economic Partnership (RCEP) Legislation Act 2021 Section 2(1) specified TPA party inserted 1 May 2006 section 5 Tariff (Trans-Pacific Strategic Economic Partnership) Amendment Act 2006 Section 2(1) specified TPA party amended 1 January 2010 section 5(3) Tariff (AANZFTA) Amendment Act 2009 Section 2(1) specified TPP party inserted 30 December 2018 section 79 Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 2(1) Standard Tariff amended 1 June 2000 section 3(2)﻿(a) Tariff (Zero Duty Removal) Amendment Act 2000 Section 2(1) Tariff substituted 1 January 2010 section 6(1) Tariff Amendment Act 2009 Section 2(1) TPA added 1 May 2006 section 5 Tariff (Trans-Pacific Strategic Economic Partnership) Amendment Act 2006 Section 2(1) TPP inserted 30 December 2018 section 79 Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 2(1) Working Tariff Document added 8 December 2009 section 6(2) Tariff Amendment Act 2009 Section 2(1) Working Tariff Document amended 7 August 2020 section 135 Public Service Act 2020 Section 2(2) repealed 1 October 1996 section 289(1) Customs and Excise Act 1996
2A: Act to bind the Crown
This Act binds the Crown. Section 2A inserted 1 October 1996 section 289(1) Customs and Excise Act 1996
3: The Tariff
1: Duties must be levied, collected, and paid in accordance with the Tariff, or with a transitional safeguard measure , an emergency action measure,
2: Subsection (1) applies to goods that, after the commencement on 1 December 1988 of this Act, are—
a: imported into New Zealand; or
b: entered therein for home consumption; or
c: entered therein for delivery to a manufacturing area.
3: Subsection (1) is subject to the provisions of this Act.
4: In this section, transitional safeguard measure emergency action measure provisional transitional safeguard measure section 15A Section 3 substituted 1 January 2010 section 9(2) Tariff Amendment Act 2009 Section 3(1) amended 30 December 2018 section 80(1) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 3(4) inserted 30 December 2018 section 80(2) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018
3A: Removal of all tariff duties by no later than 1 July 2006
Section 3A repealed 1 June 2000 section 3(1) Tariff (Zero Duty Removal) Amendment Act 2000
3B: Limits on rates of duty for certain goods pending removal of duty
Section 3B repealed 1 June 2000 section 3(1) Tariff (Zero Duty Removal) Amendment Act 2000
4: Enforcement of Tariff
1: The enforcement and collection of duties payable under this Act shall be a function of Customs.
2: Section 4(2) repealed 1 October 2018 section 443(3) Customs and Excise Act 2018
5: Value of goods for the purpose of applying Tariff
Except as otherwise expressly provided in this Act, the value of any imported goods for the purposes of applying the Tariff shall be the Customs value of the goods. 1966 No 19 s 136
6: Duty payable under Normal Tariff
Subject to this Act, the duty (if any) payable under the Normal Tariff shall be paid on all goods imported into New Zealand or entered therein for home consumption or entered therein for delivery to a manufacturing area. 1966 No 19 s 150(1)
7: Application of Tariff
1: The Tariff applies to goods in a Tariff item that are the produce or manufacture of a preferential country at the rate—
a: specified after the preferential abbreviation (if any) in the column of the Tariff headed Preferential Tariff; or
b: specified in some other way (for example, in a footnote or other indicator) in the Tariff by reference to the preferential country or the preferential abbreviation; or
c: specified in an agreement or document incorporated into an Order in Council in reliance on section 7C
2: The liability to duty of any goods that are the produce or manufacture of a country must, for the purposes of this section, be determined according to the status of that country at the time when the goods are imported into New Zealand.
3: In this section, unless the context otherwise requires,— preferential abbreviation note 3 of the Tariff preferential country note 3 of the Tariff Section 7 substituted 1 January 2010 section 6 Tariff (AANZFTA) Amendment Act 2009 Section 7(1)﻿(c) added 1 January 2010 section 5 Tariff Amendment Act 2009 Section 7(3) preferential abbreviation amended 1 January 2010 section 9(4) Tariff Amendment Act 2009 Section 7(3) preferential country amended 1 January 2010 section 9(4) Tariff Amendment Act 2009
7A: Orders in Council about preferential countries
1: The Governor-General may, by Order in Council, do all or any of the following:
a: declare a country that is a party to the AANZFTA to be a specified AANZFTA party for the purposes of this Act:
b: declare a country to be a specified TPA party for the purposes of this Act if the country—
i: is a party to the TPA; or
ii: is provisionally applying the terms of the TPA:
baa: declare a country that is a party to the CPTPP to be a specified CPTPP party for the purposes of this Act:
ba: declare a country that is a party to the TPP to be a specified TPP party for the purposes of this Act:
bb: declare a country that is a party to the PACER Plus to be a specified PACER Plus party for the purposes of this Act:
bc: declare a country that is a party to the RCEP to be a specified RCEP party for the purposes of this Act:
c: declare a country to be, or not to be, a least developed country for the purposes of this Act:
d: declare a country to be, or not to be, a less developed country for the purposes of this Act.
2: The Governor-General may, by an Order in Council making a declaration under subsection (1) about a country or any other Order in Council relating to that country,—
a: declare that, in relation to any specified Tariff items, any rate of duty or exemption from duty otherwise applicable to that country is not to apply to that country:
b: modify, in whole or in part, the Tariff rates of duty applicable to goods from that country.
3: No modification under subsection (2)﻿(b) relating to a specified TPA party , a specified RCEP party, a specified PACER Plus party,
a: necessary or advisable in the public interest; and
b: consistent with New Zealand's international obligations.
4: No modification under subsection (2)﻿(b) relating to a less developed country or a least developed country may have the effect of imposing on any goods a higher duty than that set out in respect of those goods in the Normal Tariff.
5: An order under this section is secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 7A substituted 1 January 2010 section 6 Tariff (AANZFTA) Amendment Act 2009 Section 7A(1)﻿(baa) inserted 30 December 2018 section 81(1) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 7A(1)﻿(ba) inserted 30 December 2018 section 81(1) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 7A(1)﻿(bb) inserted 13 December 2020 section 5(1) Tariff (PACER Plus) Amendment Act 2018 Section 7A(1)﻿(bc) inserted 1 January 2022 section 7(1) Regional Comprehensive Economic Partnership (RCEP) Legislation Act 2021 Section 7A(3) amended 1 January 2022 section 7(2) Regional Comprehensive Economic Partnership (RCEP) Legislation Act 2021 Section 7A(3) amended 13 December 2020 section 5(2) Tariff (PACER Plus) Amendment Act 2018 Section 7A(3) amended 30 December 2018 section 81(2) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 7A(5) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
7B: Evidence of whether South Pacific Regional Trade and Economic Co-operation Agreement is in force in relation to country
1: A certificate given by the Secretary of Foreign Affairs and Trade to the effect that any country is or is not one in relation to which, at the time of the importation or entry of the goods into New Zealand, the South Pacific Regional Trade and Economic Co-operation Agreement was in force for the purposes of this Act is conclusive evidence of that fact.
2: Any court or any person acting judicially to which or to whom, in any proceeding, any certificate under subsection (1) is produced must take judicial notice of the signature on it of the Secretary of Foreign Affairs and Trade.
3: For the purposes of this section,— court the District Court District Court
a: the Family Court; and
b: the Youth Court person acting judicially proceeding
a: a proceeding conducted by a court; and
b: any interlocutory or other application to a court connected with a proceeding. Section 7B inserted 1 January 2010 section 6 Tariff (AANZFTA) Amendment Act 2009 Section 7B(3) court amended 1 March 2017 section 261 District Court Act 2016 Section 7B(3) District Court replaced 1 March 2017 section 261 District Court Act 2016
7C: Incorporation of provisions by reference in
Orders in Council
1: An Order in Council made under section 9 10
a: an international trade agreement to which New Zealand is a party (for example, a free trade agreement); or
b: another document made to give effect to such an agreement.
2: The provisions may be incorporated in the Order in Council—
a: in whole or in part; and
b: with modifications, additions, or variations specified in the Order in Council
3: The incorporated provisions—
a: are the provisions as they exist at the time that the Order in Council is made; and
b: form part of the Order in Council for all purposes and have legal effect accordingly.
4: See section 9C(3) Legislation Act 2019 Section 7C inserted 1 January 2010 section 4 Tariff Amendment Act 2009 Section 7C heading amended 29 October 2019 section 4 Legislation (Repeals and Amendments) Act 2019 Section 7C(2)﻿(b) amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 7C(4) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
7D: Effect of amendments to, or replacement of, provisions incorporated by reference
An amendment to, or replacement of, provisions incorporated under section 7C Section 7D inserted 1 January 2010 section 4 Tariff Amendment Act 2009
7E: Proof of provisions incorporated by reference
1: A copy of the provisions incorporated under section 7C
a: certified as a correct copy of the provisions by the chief executive; and
b: retained by the chief executive.
2: The production in proceedings of a certified copy of the provisions is, in the absence of proof to the contrary, sufficient evidence of the incorporation in the Order in Council of the provisions. Section 7E inserted 1 January 2010 section 4 Tariff Amendment Act 2009
7F: Access to provisions incorporated by reference
1: The chief executive must—
a: ensure that copies of any provisions incorporated under section 7C
b: ensure that copies of the provisions are published on an Internet site that is, so far as practicable, publicly available free of charge; and
c: ensure that copies of the provisions are available for purchase at a reasonable price at places specified in a notice given under paragraph (d); and
d: give notice in the Gazette
i: the provisions are incorporated in a particular Order in Council and the date on which the Order in Council was made; and
ii: copies of the provisions are available (at all reasonable times) for inspection during working hours, free of charge, at specified places; and
iii: copies of the provisions are available on a specified Internet site; and
iv: copies of the provisions can be purchased at specified places.
2: A failure to comply with this section does not invalidate an Order in Council that incorporates provisions under section 7C Section 7F inserted 1 January 2010 section 4 Tariff Amendment Act 2009
7G: Application of Legislation Act 2012 to provisions incorporated by reference: publication and disallowance
Section 7G repealed 28 October 2021 section 3 Secondary Legislation Act 2021
7H: Application of Regulations (Disallowance) Act 1989 to provisions incorporated by reference
Section 7H repealed 5 August 2013 section 77(3) Legislation Act 2012
8: Concessions
1: The Minister may from time to time, in the Minister's discretion and in accordance with Part 2 of the Tariff, approve in respect of the entry of goods—
a: of any of the classes specified in Part 2; or
b: in any of the circumstances specified in Part 2,— the appropriate rate of duty or exemption specified in Part 2.
2: The Minister may from time to time, by notice in the Gazette 1966 No 19 s 120(5)
9: Alterations and modifications of Tariff
1: Subject to subsection (2), the Governor-General may, by Order in Council, alter the existing Tariff in whole or in part and may impose on any goods such duties, or create such exemptions from duties, as the Governor-General thinks fit.
2: The Governor-General shall not make an Order in Council under this section which has the effect of imposing on any goods a higher duty than specified in respect of those goods in the Normal Tariff, unless the Governor-General is satisfied that such an order is necessary or advisable in the public interest and is in conformity with New Zealand's international obligations.
3: Any Order in Council under this section may relate generally to all goods or to goods of any specified class or classes or to goods imported from any specified country or from any specified person.
4: Section 9C 1966 No 19 ss 124, 125, 127, 128 Section 9(4) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
9A: Certification of 2010 Tariff Document
1: The chief executive must, by the close of 31 December 2009,—
a: certify a copy of the Working Tariff Document; and
b: retain that copy.
2: Before certifying a copy of the Working Tariff Document under subsection (1), the chief executive must be satisfied that the copy is or includes a full and accurate copy of the contents of Schedule 1
a: as in force at the close of 31 December 2009; but
b: as amended by any order made under section 9 and that comes into force on 1 January 2010, and also as amended by section 10
3: The chief executive must ensure that—
a: references in the certified copy to Schedule 3
b: the certified copy indicates clearly that any information in it that is not the contents of Schedule 1 Section 9A substituted 8 December 2009 section 7 Tariff Amendment Act 2009
9B: Access to Tariff
1: The chief executive must—
a: ensure that copies of the documents referred to in subsection (2) are published on an Internet site that is, so far as practicable, publicly available free of charge; and
b: ensure that copies of the documents referred to in subsection (2) are available for purchase at a reasonable price at the places specified in a notice given under subsection (5)
2: The documents are—
a: the Tariff as from time to time amended, modified, or revoked and replaced on or after 1 January 2010; and
b: the 2010 Tariff Document; and
c: Orders in Council amending or modifying the Tariff and made under section 9 10
3: Every version of the Tariff referred to in subsection (2)﻿(a) and published or made available under subsection (1) must—
a: indicate that it is the Tariff as in force at the beginning of a stated date; and
b: list all Acts and Orders in Council that are enacted on or after 1 January 2010 and before the stated date and that amend, modify, revoke, or revoke and replace some or all of the Tariff.
4: Nothing in section 9A Example
Examples of other information are— the Excise and Excise-equivalent Duties Table (as that term is defined in the Customs and Excise Act 2018 details of prohibited imports: tables explaining the correlation between former and current Tariff items.
5: The chief executive must give notice in the Gazette Section 9B inserted 1 January 2010 section 8 Tariff Amendment Act 2009 Section 9B(1)﻿(b) amended 29 October 2019 section 4 Legislation (Repeals and Amendments) Act 2019 Section 9B(4) example amended 1 October 2018 section 443(3) Customs and Excise Act 2018 Section 9B(5) inserted 29 October 2019 section 4 Legislation (Repeals and Amendments) Act 2019
9C: Application of Legislation Act 2019 to Orders in Council and notices
1: The following are secondary legislation ( see Part 3
a: an order under section 9 10(1)
b: a notice under section 10(2)
2: Section 67(d)﻿(i)
3: Subpart 1 section 114 section 7C
4: An order under section 9 see subpart 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation referred to in subsection (1)﻿(a). Legislation Act 2019 requirements for secondary legislation referred to in subsection (1)﻿(a) Publication The maker must ensure that section 9B LA19 ss 73 74(1)﻿(a) cl 14 Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation referred to in subsection (1)﻿(b). Legislation Act 2019 requirements for secondary legislation referred to in subsection (1)﻿(b) Publication The maker must publish it in the Gazette LA19 ss 73 74(1)﻿(a) cl 14 Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 9C replaced 28 October 2021 section 3 Secondary Legislation Act 2021
9D: Judicial notice of Tariff
Judicial notice must be taken by all courts and persons acting judicially of the Tariff. 1989 No 142 ss 16A 16B(1) Section 9D inserted 1 January 2010 section 8 Tariff Amendment Act 2009
9E: Evidence of Tariff
Every copy of the documents referred to in section 9B(2)
a: to be a correct copy of the document; and
b: to have been so published or made available. 1989 No 142 s 16C Section 9E inserted 1 January 2010 section 8 Tariff Amendment Act 2009
9F: Tariff may be amended, and must be interpreted, as if it were an enactment
1: The Tariff may be amended, revoked, or revoked and replaced by an Act of Parliament as if it were an Act of Parliament.
2: The Tariff may be altered or amended by an Order in Council made under section 9 10 secondary legislation
3: Part 2
4: Nothing in this Act limits or affects the application of—
a: Part 2
b: Part 2 section 9 10 Section 9F inserted 1 January 2010 section 8 Tariff Amendment Act 2009 Section 9F(2) amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 9F(3) replaced 28 October 2021 section 3 Secondary Legislation Act 2021 Section 9F(4)﻿(a) amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 9F(4)﻿(b) amended 28 October 2021 section 3 Secondary Legislation Act 2021
9G: References to Schedule 1
Every reference in the following to the Tariff or to Schedule 1 section 2 section 6(1)
a: an enactment not added, amended, inserted, or substituted by the Tariff Amendment Act 2009
b: a document in operation at that commencement. Section 9G inserted 1 January 2010 section 8 Tariff Amendment Act 2009
10: Alterations to nomenclature
1: The Governor-General may, from time to time, by Order in Council amend the Tariff—
a: by revoking, or amending any heading, heading number, subheading, item, or item number, or the title of any Part, section, chapter, or subchapter of the Tariff, or by inserting any new heading, heading number, subheading, item, or item number, or title, in such manner as is necessary for the purpose of ensuring that the Tariff conforms to any international nomenclature; or
b: by revoking, suspending, or amending any provision of the notes forming part of the Tariff, or by inserting any new provision in the notes, for the purpose of ensuring the proper operation of the Tariff; or
c: by revoking, suspending, or amending any statistical requirements of the Tariff.
2: Notwithstanding anything in subsection (1)﻿(c), the Minister may, by notice
3: The statistical requirements of the Tariff shall be those set out in the columns headed Statistical Key in the Tariff, including any amendment thereof that may hereafter be made.
4: No amendment made pursuant to this section shall alter the duties or exemptions from duty applicable to goods classified under any item or heading so amended.
5: Section 9C 1966 No 19 s 123 Section 10(2) amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 10(5) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
11: Orders in Council relating to Tariff are confirmable instruments
Section 11 repealed 28 October 2021 section 3 Secondary Legislation Act 2021
11A: Effect of disallowance or resolution to amend or replace Order in Council by House of Representatives
1: This section applies if—
a: an Order in Council is made under this Act (other than under section 9
b: the House of Representatives resolves to—
i: disallow the order under section 116
ii: amend or replace the order under section 119
2: Any duty collected under the order in excess of the duty otherwise payable must, so far as that resolution provides, be refunded. Section 11A replaced 28 October 2021 section 3 Secondary Legislation Act 2021
12: Actions pending alteration of Tariff
1: When any resolution in favour of an alteration of the Tariff has in any session of Parliament been passed by the House of Representatives or any committee thereof, that resolution shall be deemed to have the force of law until such time as it is validated by an Act of Parliament or, where no such Act is enacted, the last day of that session and no action shall lie against the Crown, any Minister, or any person to whom the powers under this Act have been delegated, or constable
2: For the purpose of any limitation period or other limitation defence prescribed by an enactment, any claim that is subject to subsection (1) must
3: For the purpose of determining whether any act done by the Minister, or constable
4: A resolution under subsection (1)—
a: is secondary legislation ( see Part 3
b: may, if the terms of the resolution so provide, commence even if it is not yet published.
5: The Clerk of the House of Representatives must lodge a copy of the resolution with the Parliamentary Counsel Office for the purpose of publication under the Legislation Act 2019 1966 No 19 s 133 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication It is not required to be published LA19 s 73(2) Presentation It is not required to be presented to the House of Representatives because a transitional exemption applies under Schedule 1 LA19 s 114 cl 32(1)﻿(a) Disallowance It is not disallowable LA19 ss 115 116 This note is not part of the Act. Section 12(1) amended 1 October 2008 section 116(a)﻿(ii) Policing Act 2008 Section 12(2) amended 1 January 2011 section 58 Limitation Act 2010 Section 12(3) amended 1 October 2008 section 116(a)﻿(ii) Policing Act 2008 Section 12(4) inserted 28 October 2021 section 3 Secondary Legislation Act 2021 Section 12(5) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
13: Certain Orders in Council relating to duties may be retrospective
1: Any Order in Council made under this Act may be retrospective so far as it has the effect of exempting any goods from duty, or of reducing the rate or amount of duty payable in respect of any goods.
2: In any such case, refunds of duty may be made in respect of such goods accordingly, but no such refunds shall be made except in respect of goods entered for home consumption within the period of 6 months immediately preceding the date of the Order in Council. 1966 No 19 s 132
14: Determinations relating to unassembled goods for use in manufacture or assembly of motor vehicles
1: In respect of any subheading or item of the Tariff, where provision has been made for a determination relating to goods imported unassembled for the use in the assembly, completion, or manufacture of motor vehicles (being vehicles falling within Tariff headings 87.01, 87.03, 87.04, and 87.06 of the Tariff) the Minister may, from time to time by notice in the Gazette
2: Any notice under this section may from time to time in like manner be varied or revoked.
3: Goods entered for the purpose of parts and accessories in relation to vehicles falling within Tariff headings 87.01, 87.03, 87.04, and 87.06 of the Tariff shall be entered with their appropriate item in Part 1 of the Tariff and shall be subject to the duties specified in those items. 1966 No 19 s 121
15: Power of
chief executive For the purposes of this Act—
a: the chief executive chief executive
b: the production of any document under the hand of the chief executive chief executive Section 15 heading amended 7 September 2000 section 8(1) Ministry of Economic Development Act 2000 Section 15(a) amended 7 September 2000 section 8(1) Ministry of Economic Development Act 2000 Section 15(b) amended 7 September 2000 section 8(1) Ministry of Economic Development Act 2000
15A: Interpretation
In this section and sections 15B to 15H China FTA directly competitive goods emergency action investigation section 15B(1A) emergency action measure section 15F free trade agreement
a: the Thai FTA; or
b: the China FTA ; or
c: the AANZFTA and AANZFTA side instruments that relate to safeguards ; or
d: the Malaysia FTA; or
e: the Republic of Korea FTA; or
f: the CPTPP; or
g: the TPP; or
h: the RCEP; or
i: the UK FTA industry
a: the New Zealand producers, as a whole, of like or directly competitive goods; or
b: the New Zealand producers of like or directly competitive goods whose collective output constitutes a major proportion of the total production of those goods like goods
a: other goods that are like those goods in all respects; or
b: in the absence of goods referred to in paragraph (a), goods that have characteristics closely resembling those goods Malaysia FTA provisional transitional safeguard measure section 15H Republic of Korea FTA serious injury Thai FTA transitional safeguard investigation section 15B(1) transitional safeguard measure section 15F UK FTA Section 15A inserted 1 July 2005 section 7 Tariff (New Zealand–Thailand Closer Economic Partnership) Act 2005 Section 15A China FTA inserted 1 October 2008 section 7(2) Tariff Amendment Act 2008 Section 15A emergency action investigation inserted 30 December 2018 section 82(2) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15A emergency action measure inserted 30 December 2018 section 82(2) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15A free trade agreement substituted 1 October 2008 section 7(1) Tariff Amendment Act 2008 Section 15A free trade agreement amended 1 January 2010 section 8 Tariff (AANZFTA) Amendment Act 2009 Section 15A free trade agreement added 1 January 2010 section 8 Tariff (AANZFTA) Amendment Act 2009 Section 15A free trade agreement amended 1 August 2010 section 4(1) Tariff (Malaysia Free Trade Agreement) Amendment Act 2010 Section 15A free trade agreement replaced 20 December 2015 section 4(1) Tariff (Free Trade Agreement between New Zealand and the Republic of Korea) Amendment Act 2015 Section 15A free trade agreement replaced 30 December 2018 section 82(1) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15A free trade agreement inserted 30 December 2018 section 82(1) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15A free trade agreement inserted 30 December 2018 section 82(1) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15A free trade agreement inserted 1 January 2022 section 8 Regional Comprehensive Economic Partnership (RCEP) Legislation Act 2021 Section 15A free trade agreement inserted 31 May 2023 section 22(1) United Kingdom Free Trade Agreement Legislation Act 2022 Section 15A Malaysia FTA inserted 1 August 2010 section 4(2) Tariff (Malaysia Free Trade Agreement) Amendment Act 2010 Section 15A Republic of Korea FTA inserted 20 December 2015 section 4(2) Tariff (Free Trade Agreement between New Zealand and the Republic of Korea) Amendment Act 2015 Section 15A Thai FTA inserted 1 October 2008 section 7(2) Tariff Amendment Act 2008 Section 15A transitional safeguard investigation inserted 30 December 2018 section 82(2) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15A UK FTA inserted 31 May 2023 section 22(2) United Kingdom Free Trade Agreement Legislation Act 2022
15B: Chief executive may undertake transitional safeguard
or emergency action
1: The chief executive may undertake a transitional safeguard investigation to ascertain whether goods that have been subject to tariff reduction or removal after the entry into force of a free trade agreement
a: are being imported in increased quantities (in absolute terms or relative to domestic production); and
b: are causing, or threatening to cause, serious injury to an industry producing a like or directly competitive good.
1A: The chief executive may undertake an emergency action investigation to ascertain whether textile or apparel goods that have been subject to tariff reduction or removal after the entry into force of the CPTPP or the TPP—
a: are being imported in increased quantities (in absolute terms or relative to the domestic market); and
b: are causing, or threatening to cause, serious damage to an industry producing a like or directly competitive good.
2: The chief executive may undertake a transitional safeguard investigation or an emergency action investigation
a: either—
i: after receiving a written request by or on behalf of an industry concerned, if the chief executive is satisfied that the request contains evidence to justify the investigation; or
ii: on his or her own initiative; and
b: only if the relevant free trade agreement or an emergency action measure Section 15B inserted 1 July 2005 section 7 Tariff (New Zealand–Thailand Closer Economic Partnership) Act 2005 Section 15B heading amended 30 December 2018 section 83(1) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15B(1) amended 1 October 2008 section 8(1) Tariff Amendment Act 2008 Section 15B(1A) inserted 30 December 2018 section 83(2) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15B(2) amended 30 December 2018 section 83(3)﻿(a) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15B(2)﻿(b) amended 30 December 2018 section 83(3)﻿(b) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15B(2)﻿(b) amended 1 October 2008 section 8(2) Tariff Amendment Act 2008
15C: Investigative procedures
1: Before any transitional safeguard investigation or emergency action investigation the investigation
a: are consistent with New Zealand's international obligations; and
b: include the following matters:
i: the provision of public notice of the investigation , which must, in the case of an emergency action investigation, include the criteria for a finding of serious damage or a threat of serious damage
ii: an opportunity for interested parties to respond to submissions of other parties; and
iii: the treatment of confidential material provided by interested parties.
2: The chief executive may amend the procedures specified under subsection (1).
3: An amendment to the procedures does not apply to an investigation being undertaken when the amendment comes into force, unless the amendment specifies otherwise.
4: The chief executive must publish the procedures, and any amendments to the procedures, in the Gazette Section 15C inserted 1 July 2005 section 7 Tariff (New Zealand–Thailand Closer Economic Partnership) Act 2005 Section 15C(1) amended 30 December 2018 section 84(1)﻿(a) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15C(1) amended 30 December 2018 section 84(1)﻿(b) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15C(1)﻿(b)﻿(i) amended 30 December 2018 section 84(2) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018
15D: Matters to be taken into account by chief executive
1: When the chief executive is investigating, for the purposes of section 15B(1)
a: the rate and amount of the increase in the volume of imports of the goods, in absolute terms and relative to domestic production; and
b: the economic impact of the increased importation of the goods on the industry, including actual decline in output, sales, market share, profits, productivity, employment, and utilisation of production capacity; and
c: factors other than the imports that have injured, or are injuring, the industry; and
d: any other factors considered relevant to New Zealand's international obligations.
2: When the chief executive is investigating, for the purposes of section 15B(1A)
a: must evaluate the following matters:
i: the rate and amount of the increase in the volume of imports of the goods, in absolute terms or relative to the domestic market; and
ii: the economic impact of the increased importation of the goods on the industry, including changes in output, market share, profits, productivity, employment, utilisation of capacity, inventories, exports, wages, domestic prices, and investment; and
iii: factors other than the imports that have damaged, or are damaging, the industry; and
iv: any other factors considered relevant to New Zealand’s international obligations; but
b: must not consider changes in technology or consumer preference in New Zealand as factors supporting a determination that importation of textile or apparel goods subject to tariff reduction or removal is causing or threatens to cause serious damage to an industry. Section 15D inserted 1 July 2005 section 7 Tariff (New Zealand–Thailand Closer Economic Partnership) Act 2005 Section 15D(1) amended 30 December 2018 section 85(1) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15D(2) inserted 30 December 2018 section 85(2) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018
15E: Publication of investigation results
1: As soon as practicable after completing an investigation under section 15B
2: The chief executive must—
a: make copies of the report available, free of charge, on the Internet; and
b: give notice in the Gazette Section 15E inserted 1 July 2005 section 7 Tariff (New Zealand–Thailand Closer Economic Partnership) Act 2005
15F: Application of transitional safeguard
or emergency action
1: The Minister may decide to apply a transitional safeguard measure if he or she makes a determination, as a result of the investigation by the chief executive under section 15B
a: are being imported in increased quantities (in absolute terms or relative to domestic production); and
b: are causing, or threatening to cause, serious injury to an industry producing a like or directly competitive good.
1A: The Minister may decide to apply an emergency action measure if he or she makes a determination, as a result of the investigation by the chief executive under section 15B
a: are being imported in increased quantities (in absolute terms or relative to the domestic market); and
b: are causing, or threatening to cause, serious damage to an industry producing a like or directly competitive good.
2: A transitional safeguard or emergency action
a: the date specified in the measure (which may be a date before, on, or after the date on which the determination is made); or
b: if no date is specified in the measure, the date on which the determination is made under subsection (1) or (1A)
3: A transitional safeguard or emergency action
a: on the date specified in the measure; or
b: at an earlier date (if any) specified by the Minister by notice in the Gazette
4: The Minister must ensure that—
a: any transitional safeguard measure is applied only to the extent necessary to prevent or remedy serious injury and facilitate adjustment; and
aa: any emergency action measure is applied only to the extent necessary to prevent or remedy serious damage and facilitate adjustment; and
b: the nature, rate, extent, and duration of the transitional safeguard or emergency action the relevant free trade agreement
c: any transitional safeguard or emergency action the relevant free trade agreement
d: any transitional safeguard or emergency action
5: The Minister's decision to apply a transitional safeguard or emergency action Gazette
6: A transitional safeguard or emergency action
7: If the Minister applies an emergency action measure under this section, the chief executive must, in respect of each year or part of a year that the measure remains in force, provide a report to the affected CPTPP or TPP party, as the case may be, on the action. Section 15F inserted 1 July 2005 section 7 Tariff (New Zealand–Thailand Closer Economic Partnership) Act 2005 Section 15F heading amended 30 December 2018 section 86(1) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15F(1A) inserted 30 December 2018 section 86(2) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15F(2) amended 30 December 2018 section 86(3) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15F(2)﻿(b) amended 30 December 2018 section 86(4) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15F(3) amended 30 December 2018 section 86(5) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15F(4)﻿(aa) inserted 30 December 2018 section 86(6) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15F(4)﻿(b) amended 30 December 2018 section 86(7) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15F(4)﻿(b) amended 1 October 2008 section 9(1) Tariff Amendment Act 2008 Section 15F(4)﻿(c) amended 30 December 2018 section 86(7) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15F(4)﻿(c) amended 1 October 2008 section 9(2) Tariff Amendment Act 2008 Section 15F(4)﻿(d) amended 30 December 2018 section 86(7) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15F(5) amended 30 December 2018 section 86(7) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15F(6) amended 30 December 2018 section 86(7) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15F(7) inserted 30 December 2018 section 86(8) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018
15G: Extension of transitional safeguard
or emergency action The Minister may extend a transitional safeguard or emergency action section 15F
a: consistent with the provisions of the relevant free trade agreement; and
b: not inconsistent with New Zealand's other international obligations. Section 15G substituted 1 October 2008 section 10 Tariff Amendment Act 2008 Section 15G heading amended 30 December 2018 section 87(1) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018 Section 15G amended 30 December 2018 section 87(2) Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018
15H: Provisional transitional safeguard measure
1: Following the initiation of an investigation under section 15B
a: goods that have been subject to tariff reduction or removal after the entry into force of the relevant free trade agreement
i: are being imported in increased quantities (in absolute terms or relative to domestic production); and
ii: are causing, or threatening to cause, serious injury to an industry producing a like or directly competitive good; and
b: there exist,—
i: in relation to a provisional transitional safeguard measure to be applied under the Thai FTA, highly unusual and critical circumstances; or
ii: in relation to a provisional transitional safeguard measure to be applied under the China FTA, the AANZFTA, the Malaysia FTA, the Republic of Korea FTA, the RCEP, or the UK FTA
c: the delay in applying a transitional safeguard measure under section 15F
2: A provisional transitional safeguard measure applies on and from—
a: the date specified in the measure (which may be a date before, on, or after the date on which the determination is made); or
b: if no date is specified in the measure, the date on which the determination is made under subsection (1).
3: After making a determination under subsection (1), the Minister may apply a provisional transitional safeguard measure.
4: The Minister must ensure that—
a: any provisional transitional safeguard measure is applied only to the extent necessary to prevent or remedy serious injury and facilitate adjustment; and
b: the nature, rate, extent, and duration of the provisional transitional safeguard measure is consistent with New Zealand's international obligations as a party to the relevant free trade agreement
c: any provisional transitional safeguard measure is consistent with the provisions of the relevant free trade agreement
d: any provisional transitional safeguard measure is not inconsistent with New Zealand's other international obligations.
5: The Minister's decision to apply a provisional transitional safeguard measure must be published as soon as practicable in the Gazette
6: A provisional transitional safeguard measure, in the form of a duty, applied under subsection (3)—
a: is due and payable on the demand of the Customs on and from the date on which the measure applies under subsection (2):
b: must be refunded by the Customs in the circumstances specified in subsection (7).
7: The circumstances referred to in subsection (6)﻿(b) are—
a: if an investigation under section 15B
b: in any other case, to the extent (if any) that the Minister requires the duty to be refunded.
8: No provisional transitional safeguard measure may be applied under the CPTPP or the TPP. Section 15H inserted 1 July 2005 section 7 Tariff (New Zealand–Thailand Closer Economic Partnership) Act 2005 Section 15H(1)﻿(a) amended 1 October 2008 section 11(1) Tariff Amendment Act 2008 Section 15H(1)﻿(b) substituted 1 October 2008 section 11(2) Tariff Amendment Act 2008 Section 15H(1)﻿(b)﻿(ii) amended 31 May 2023 section 23 United Kingdom Free Trade Agreement Legislation Act 2022 Section 15H(1)﻿(b)﻿(ii) amended 1 January 2022 section 9 Regional Comprehensive Economic Partnership (RCEP) Legislation Act 2021 Section 15H(1)﻿(b)﻿(ii) amended 20 December 2015 section 5 Tariff (Free Trade Agreement between New Zealand and the Republic of Korea) Amendment Act 2015 Section 15H(1)﻿(b)﻿(ii) amended 1 August 2010 section 5 Tariff (Malaysia Free Trade Agreement) Amendment Act 2010 Section 15H(4)﻿(b) amended 1 October 2008 section 11(3) Tariff Amendment Act 2008 Section 15H(4)﻿(c) amended 1 October 2008 section 11(4) Tariff Amendment Act 2008 Section 15H(8) inserted 30 December 2018 section 88 Comprehensive and Progressive Agreement for Trans-Pacific Partnership Amendment Act 2018
16: General provisions as to Orders in Council
No Order in Council under this Act is Section 16 amended 28 October 2021 section 3 Secondary Legislation Act 2021
16A: Fees
1: The Governor-General may from time to time, by Order in Council, make regulations prescribing the fees to be paid in respect of—
a: applications for any approval under section 8(1)
i: of any of the classes specified in Part 2 of the Tariff; or
ii: in any of the circumstances specified in Part 2 of the Tariff:
b: applications for any withdrawal or modification, under section 8(2)
2: Regulations under this section are secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 16A inserted 8 August 1990 section 2 Tariff Amendment Act 1990 Section 16A(2) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
16B: Regulations relating to goods temporarily imported and drawbacks of duty
1: The Governor-General may from time to time, by Order in Council, make regulations—
a: declaring specified goods or classes of goods subject to duty under this Act to be goods in respect of which the provisions of section 136
b: declaring specified goods or classes of goods subject to duty under this Act to be goods in respect of which the provisions of section 147
2: Regulations under this section are secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 16B inserted 1 October 1996 section 289(1) Customs and Excise Act 1996 Section 16B(1)﻿(a) amended 1 October 2018 section 443(3) Customs and Excise Act 2018 Section 16B(1)﻿(b) amended 1 October 2018 section 443(3) Customs and Excise Act 2018 Section 16B(2) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
17: Transitional provisions
1: At any time after the date on which this Act receives the Governor-General's assent, the Governor-General may, by Order in Council, exercise in respect of the Tariff, with effect from the commencement of this Act, any of the powers to alter or modify the Tariff, and create exemptions in respect of any goods, conferred on the Governor-General by any provision of this Act for the purpose of giving effect to that provision, and for the purpose of bringing the Tariff into effective operation at the commencement of this Act.
2: Any Order in Council made under section 120 of the Customs Act 1966
3: Every reference in any enactment (including any Order in Council), in force at the commencement of this Act to the Customs Tariff shall be read as if it were a reference to the Tariff.
18: Consequential amendments
1: The enactments specified in Schedule 2
2: The enactments specified in Schedule 3
3:
4:
5: Amendment(s) incorporated in the regulations Section 18(3) repealed 1 January 1995 section 2(2) General Agreement on Tariffs and Trade Act Repeal Act 1994 Section 18(4) repealed 1 January 1995 section 2(2) General Agreement on Tariffs and Trade Act Repeal Act 1994