Document ID: chunk:federal_register_of_legislation:C2004A04684:body:0:p6
Version: federal_register_of_legislation:C2004A04684
Segment Type: other
Provision Reference: 
Character Range: 12954–15993

those materials are received at the factory is to be worked out under subsections (2) to (8) inclusive.

Goods wholly or partly manufactured from materials imported from outside the qualifying area

  "(2) If:

     (a) preference claim goods (other than goods wholly manufactured from unmanufactured raw products) are manufactured, in whole or in part, from particular materials; and

     (b) those particular materials, in the form they are received at the factory, are imported from a country outside the qualifying area;

there is no allowable expenditure of the factory on those particular materials.

Goods wholly or partly manufactured from unmanufactured raw products of a country inside the qualifying area

  "(3) If:

     (a) preference claim goods are manufactured, in whole or in part, from particular materials; and

     (b) those particular materials, in the form they are received at the factory, are the unmanufactured raw products of a country inside the qualifying area;

the allowable expenditure of the factory on those particular materials is the cost to the manufacturer of those particular materials, worked out under section 153E.

Goods wholly or partly manufactured from materials imported from outside the qualifying area—intervening manufacture

     "(4) If:

     (a) preference claim goods are manufactured, in whole or in part, from particular materials; and

     (b) other materials ('contributing materials') have been incorporated in those particular materials; and

     (c) those contributing materials were imported into a country in the qualifying area from a country outside the qualifying area; and

     (d) after their importation and to achieve that incorporation, those contributing materials have been subjected to a process of manufacture, or a series of processes of manufacture, in the qualifying area without any intervening exportation to a country outside that area;

the allowable expenditure of the factory on those particular materials in the form they are received at the factory does not include any part of the cost of those particular materials to the manufacturer, worked out under section 153E, that is attributable to the cost of those contributing materials in the form in which the contributing materials were received by the person who subjected them to their first manufacturing process in the qualifying area after importation.

Intervening export of contributing materials

"(5) If contributing materials within the meaning of subsection (4) are, after their importation into a country in the qualifying area and before their incorporation into the particular materials from which preference claim goods are manufactured, subsequently exported to a country outside that area, then, on their reimportation into a country in the qualifying area, subsection (2) or (4), as the case requires, applies as if that subsequent reimportation were the only importation of those materials.

Goods claimed to be the manufacture of New Zealand—special rule

  "(6) If:

     (a)