Fact Sheet 7 - Questions 17 to 19

Who makes decisions about the classification of imported goods?
What procedures apply for temporary imports?
Are there any charges for lodging an import entry?

Who makes decisions about the classification of imported goods?

The New Zealand Customs Service offers a binding rulings service for the following:
 

• The tariff classification of goods.
• The excise classification of goods.
• Whether goods are the produce or manufacture of a particular country or group of countries.
• Whether goods are subject to a specified duty concession.
• The correct application of any origin regulations.

The service is available to clients wishing to know any of the above aspects in relation to commercially traded goods. This facility provides the information necessary to ensure the New Zealand Customs Service’s commercial users can proceed confidently on the basis of the correct application of any of these matters for their goods. This allows clients to accurately assess any costs resulting from the classification. The Service will honour its classification advice for three years from the date of issue, unless cancelled in writing before then, or until there has been an amendment to the Tariff Act 1988 which affects the classification of the goods.

Rulings are provided by the Service on payment of a fee at the time of application, in respect of each particular commodity or each particular matter specified in the application. These application forms can be obtained from the Customs website www.customs.govt.nz under Library/Forms or by contacting the Customs National Call Centre on 0800-428 786 (0800 4 CUSTOMS).

• Form C7 Application for a Customs Ruling (tariff, excise, or specific duty concession).
• Form C7A Application for a Customs Ruling — Country of Produce or Manufacture.
• Form C7B Application for a Customs Ruling — Correct Application of Regulations.

   

Applications are usually accompanied by a sample, or enough trade literature to clearly identify the goods. Rulings are given on the basis of the information provided and the tariff information current at the time of issue. An appeal mechanism is available in the event of a disagreement with a Customs Ruling. Anyone wishing to pursue an appeal can make an application to the Tribunals Division of the Department for Courts within 20 working days after the date of notice of the Ruling, accompanied by the prescribed fee.

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What procedures apply for temporary imports?

ATA Carnet
This document allows the Customs Service to expedite clearance of the goods in a quick and efficient manner especially when the goods arrive with passengers at airports. It is a standard international Customs document incorporating a security which is covered by a bond between the Service and the issuing authority. It contains a series of detachable import/export documents which have been prescribed as forms for use in the entry of goods being imported temporarily into New Zealand and their subsequent re-export.

Carnets are issued in the country of export. Carnets for Australian imports into New Zealand are available from: The Victorian Employers Chamber of Commerce and Industry, 196 Flinders Street, Melbourne, Victoria 3000, Australia. Tel: +61 3 8662 5380, Fax: +61 3 8662 5201, Email: sriego@vecci.org.au, Website: www.vecci.org.au

Temporary Import Entry
This applies to the temporary importation of certain types of goods that must be exported within 12 months. An import entry has to be completed, with the entry type noted as Temporary. Security to cover duty is required, by way of cash or an approved security in some instances. If you provide details of the proposed importation, information on procedures and security requirements can be obtained from any Customs office in New Zealand.

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Are there any charges for lodging an import entry?

An Import Entry Transaction Fee (IETF) is charged on every Standard Import Entry and Simplified Import Entry lodged with or prepared by Customs, unless exempted. From 1 July 2008, the IETF is $24.75 (including GST).

A biosecurity risk screening levy of $4.00 is collected by Customs on behalf of the Ministry of Agriculture and Forestry/Biosecurity New Zealand (MAFBNZ). The levy will be charged on all imports that attract the IETF. The funds collected by Customs from the levy are paid to MAFBNZ.

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