From 1 July 2017, all applications and approvals for tariff concessions can be found on the New Zealand Customs Service website.

Amendments and withdrawals are published in the Gazette. These notices can be found under the Tariff Act.

Notice Type
Customs
Notice Title

INSTRUMENT OF DECISION – REIMPORTATION OF GOODS EXPORTED



I, Martyn John Dunne, acting pursuant to section 109(1) of the Customs and Excise Act 1996 (“the Act”), “Reimportation of Goods Exported”, do hereby approve the admission of the following goods at a duty rate of free:
a) Unmanufactured New Zealand produce;
b) Goods exported for repair, except for the cost of repairs (including materials, services and other related costs relevant to the repair of those goods), packing, and foreign inland return transport costs;
c) Excisable goods wholly manufactured in New Zealand, except for the excise equivalent duty applicable at the time of importation, which had been:
i) Exported from a manufacturing area licensed under section 12 of the Act for the purpose described in section 10(a) of the Act; or
ii) Exported from a Customs controlled area where they had been kept without payment of duty after their manufacture in a manufacturing area.
d) All other goods except:
iii) Goods on which drawback has been allowed; and
iv) Goods which (or part of which) had been kept in a Customs controlled area after importation without payment of duty and which had not been entered for home consumption before being exported from a Customs controlled area.

This approval applies on the condition that a Customs officer is satisfied that, when re-imported, the goods are in substantially the same condition as when exported.




Signed at Wellington this 28th day of July 2007.





Martyn John Dunne
Comptroller of Customs