Part VI

Determination of Country of Produce or Manufacture

(a) that either—

(i) is incurred directly by the principal manufacturer in the production of the goods; or

(ii) is incurred indirectly by the principal manufacturer and can reasonably be allocated to the production of the goods; and

(b) is determined in accordance with regulation 34.

(a) Includes any container or containers into or on which any goods are packed on importation into New Zealand; but

(b) Does not include any container, pallet, or similar article carried by any ship or aircraft.

(a) Means all inputs into the manufacturing process (other than materials treated as overheads) used or consumed in the production of the finished goods, in the form in which they are received at manufacturing facilities; and

(b) Includes unmanufactured raw products.

(a) Means any product that is both –

(i) A product of any farm, mine, forest, fishery, or similar activity; and

(ii) A product that is in its natural form or has undergone only such basic processing as is customarily required to prepare the product for marketing in substantial volume in international trade; and

(b) Without limiting the generality of paragraph (a) of this definition, includes –

(i) Animals; and

(ii) Bones, hides, skins, and any other part of any animal; and

(iii) Greasy wool and scoured wool; and

(iv) Plants and parts of plants, including (without limitation) raw cotton, fruit, nuts, vegetables, grains, seeds (cleaned and graded), and green coffee beans; and

(v) Logs of timber with branches removed but otherwise unworked; and

(vi) Minerals in their natural form and ores; and

(vii) Crude petroleum.

(a) Goods wholly the unmanufactured raw products of Australia

(b) Goods wholly manufactured in Australia, subject to the following conditions

(i) That the goods are manufactured in Australia from materials of one or more of the following classes:

(A) Unmanufactured raw products:

(B) Materials wholly manufactured in Australia, or in New Zealand, or in Australia and New Zealand:

(C) Materials determined for the purposes of paragraph 1 (b)(iii) of Article 3 of the Australia - New Zealand Closer Economic Relations Trade Agreement, 1983 to be manufactured raw materials; and

(ii) That, in respect of the goods, and subject to regulations 34 and 38 of these regulations, the expenditure by the principal manufacturer on the materials referred to in paragraph (i) of this regulation is not less than 97% of the factory or works cost of the goods in their finished state.

(c) Goods partly manufactured in Australia, subject to the following conditions

(i) That the last process in the manufacture of the goods was performed in Australia; and

(ii) That, in respect of the goods, and subject to regulations 35 to 38 of these regulations, the expenditure by the principal manufacturer –

(A) On labour costs (as set out in regulation 34(1)(b)) and overhead expenses (as set out in regulation 34(1)(c)) incurred in Australia, or in New Zealand, or in Australia and New Zealand; or

(B) On qualifying materials (as defined in regulation 35 of these regulations); or

(C) On qualifying inner containers (as defined in regulation 36 of these regulations); or

(D) Partly on such materials and partly on such other items of factory or works cost (including inner containers) as aforesaid, –

is not less than 50 percent of the factory or works cost of the goods in their finished state.

With respect to any specific goods (being goods referred to in the said paragraph (c)), the Chief Executive may determine that the expenditure referred to in that provision shall be greater than or less than 50 percent of the factory or works cost of the goods in their finished state.

(a) The cost to the principal manufacturer of bringing materials into facilities where the goods are manufactured including any freight and similar costs, but excluding customs duty or excise duty or other duties paid or payable in respect of those materials:

(b) Labour costs, incurred by the principal manufacturer in relation to the production of the goods, namely –

(i) Wages and benefits; and

(ii) Other labour costs incurred in connection with any of the following

(A) The management of the process of manufacturing
(B) The receipt of materials
(C) The storage of materials
(D) Supervision
(E) Training
(F) Quality control
(G) The packing of goods into inner containers
(H) The handling and storage of the goods

(c) Overhead expenses incurred by the principal manufacturer in relation to the production of the goods being costs incurred in connection with any of the following

(i) Inspecting and testing materials and the goods

(ii) Insuring real property, plant, equipment, and materials used in the production of the goods; insuring work in progress and finished goods; liability insurance; accident compensation; and insurance against consequential loss from accident to plant and equipment

(iii) Dies, moulds, tooling, and the depreciation, maintenance, and repair of plant and equipment, without regard to whether such items originate in Australia or New Zealand

(iv) Interest payments for plant and equipment

(v) Research, development, design, and engineering

(vi) Rent, leasing costs, mortgage interest, depreciation on buildings, maintenance, repair, rates, and taxes in respect of real property used in the production of the goods

(vii) Leasing of plant and equipment, without regard to whether such items originate in Australia or New Zealand

(viii) Materials and supplies, not being directly incorporated in the manufactured goods, including (without limitation) energy, fuel, water, lighting, lubricants, and rags, without regard to whether such items originate in Australia or New Zealand

(ix) Storage of the goods

(x) Royalties or licences in respect of patented machines or processes used in the manufacture of the goods, or in respect of the right to manufacture the goods

(xi) Subscriptions to standards institutions, and industry and research associations

(xii) Security, the provision of medical care, cleaning services, cleaning materials and equipment, training materials, the disposal of nonrecyclable waste, safety and protective clothing and equipment, and the subsidisation of a cafeteria to the extent not covered by returns

(xiii) Computer facilities allocated to the process of manufacture of the goods

(xiv) Contracting out of part of the manufacturing process within Australia or New Zealand

(xv) Employee transport, vehicle expenses directly related to the manufacture of the goods, and any tax in the nature of a fringe benefits tax payable on a cost specified in paragraph (b) or paragraph (c) of this sub clause

(d) The costs incurred by the principal manufacturer in relation to inner containers.

(a) Costs relating to the general expense of doing business, including (without limitation) the cost of providing executive, financial, sales, advertising, marketing, accounting and legal services, or insurance

(b) Costs for telephone, mail, and other means of communication

(c) The cost of shipping containers or any cost of packing the goods into them

(d) The cost of conveying, insuring, or shipping the goods after their manufacture is completed

(e) Royalty payments related to a licensing agreement to distribute or sell the goods

(f) Rent, mortgage interest, depreciation on buildings, property insurance premiums, maintenance, repair, taxes, or rates in respect of real property used by personnel charged with administrative functions

(g) International travel expenses, including fares and accommodation

(h) Principal manufacturer's profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the goods after their manufacture.

(a) A material is a qualifying material if –

(i) It is an unmanufactured raw product of Australia or New Zealand; or

(ii) It is wholly manufactured in Australia or New Zealand, or Australia and New Zealand, from unmanufactured raw products of Australia or New Zealand; or

(iii) The last process in the manufacture of the material occurred in Australia or New Zealand:

(b) The total expenditure by the principal manufacturer on the materials referred to in paragraph (i) or paragraph (ii) of sub clause (a) of this regulation shall be treated as expenditure on qualifying materials

(c) The total expenditure by the principal manufacturer on the materials referred to in paragraph (iii) of sub clause (a) of this regulation shall be treated as expenditure on qualifying materials in the following manner:

(i) Where the material would qualify in its own right under regulation 33(1) (c) (ii) if it were to be imported into New Zealand from Australia, then 100 percent of the expenditure on that material shall be treated as expenditure on qualifying materials:

(ii) Where the material would not qualify in its own right under the said regulation 33 (1) (c) (ii) if it were to be imported into New Zealand from Australia, then the percentage of the expenditure on that material that may be treated as expenditure on qualifying materials shall be equal to the percentage of qualifying area content in the factory or works cost of that material.

(a) The last process in the manufacture of the container occurred in Australia or New Zealand; and

(b) It contains not less than 50 percent qualifying area content.

(a) Expenditure on waste and scrap resulting from manufacturing or processing operations conducted in Australia or New Zealand, and fit only for the recovery of raw materials; and

(b) Expenditure on used articles collected in Australia or New Zealand, and fit only for the recovery of raw materials; and

(c) Expenditure on raw materials recovered from waste, scrap, or used articles specified in paragraph (a) or paragraph (b) of this regulation, –

(a) The supply shall be treated as if it were a supply by such a buyer; and

(b) Sub clause (l) of this regulation shall apply to that supply accordingly; and

(c) Where the Chief Executive is satisfied that the circumstances of any particular case so require, the Chief Executive may apply sub clause (l) of this regulation to any earlier supply of any material, labour, or overhead on a free of charge or reduced cost basis.

(a) The qualifying area content of goods in a shipment of such goods that are claimed to originate in Australia is 48 percent or more, but less than 50 percent, of the total factory or works cost of those goods; and

(b) The qualifying area content of those goods would be at least 50 percent of the total factory or works cost of those goods if an unforeseen circumstance had not occurred; and

(c) The situation caused by the unforeseen circumstance is unlikely to continue, –

(a) For the purpose of the first shipment of goods that is affected by the unforeseen circumstance; and

(b) For the purpose of any subsequent shipment of similar goods that is so affected, –

(a) Are contained in another shipment that is imported by the same importer from the same manufacturer; and

(b) Contain the same materials and undergo the same process or processes of manufacture as the goods in the firstmentioned shipment.

(a) Goods wholly the produce of Canada

(b) Goods manufactured in Canada, subject to the following conditions

(i) That the process last performed in the manufacture of the goods was performed in Canada; and

(ii) That, in respect of the goods, the expenditure--

(A) In material that is of Canadian origin, or of New Zealand origin, or of Canadian and New Zealand origin; or

(B) In other items of factory or works cost (as defined in this regulation) incurred in Canada, or in New Zealand, or in Canada and New Zealand; or

(C) Partly in such material and partly in such other items as aforesaid, –

is not less than half of the factory or works cost of the goods in their finished state.

(a) Cost of materials as received into factory, excluding customs or excise or other duty paid or payable in respect of those materials

(b) Manufacturing wages

(c) Factory overhead expenses, namely

(i) All expenses directly or indirectly connected with manufacture, for example, rent, rates, and taxes in respect of factory;

(ii) Motive power, gas, fuel, water, lighting, and heating of factory;

(iii) Expenses of factory supervision, for example, wages and salaries of manager, supervisor, timekeepers, and guards;

(iv) Repairs, renewals, and depreciation of plant, machinery, and tools;

(v) Interest on capital outlay on plant, machinery, tools, and factory buildings; and

(vi) Royalties payable in respect of patented machines or processes used in the manufacture of the goods

(d) Cost of containers other than the outside package.

(a) Manufacturer's profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the article in its finished condition

(b) Royalties payable in respect of the finished goods

(c) The cost of outside packages or any cost of packing the goods into them

(d) Administrative and general office expenses

(e) Any cost of conveying, insuring, or shipping the goods after their manufacture

(f) Any other charges incurred after the completion of the manufacture of the goods.

(a) Goods wholly the produce of Malaysia:

(b) Goods wholly manufactured in Malaysia from unmanufactured raw materials

(c) Goods partly manufactured in Malaysia, subject to the following conditions

(i) That the process last performed in the manufacture of the goods was performed in Malaysia; and

(ii) That in respect of the goods, the expenditure –

(A) In material that is of Malaysian origin; or

(B)In other items of factory or works cost (as defined in this regulation) incurred in Malaysia; or

(C) Partly in such material and partly in such other items as aforesaid, –

is not less than half of the factory or works cost of the goods in their finished state.

(a) Cost of materials as received into factory, excluding customs or excise or other duty paid or payable in respect of those materials

(b) Manufacturing wages

(c) Factory overhead expenses, namely

(i) All expenses directly or indirectly connected with manufacture, for example, rent, rates, and taxes in respect of factory;

(ii) Motive power, gas, fuel, water, lighting, and heating of factory;

(iii) Expenses of factory supervision, for example, wages and salaries of manager, supervisor, timekeepers, and guards;

(iv) Repairs, renewals, and depreciation of plant, machinery, and tools;

(v) Interest on capital outlay on plant, machinery, tools, and factory buildings; and

(vi) Royalties payable in respect of patented machines or processes used in the manufacture of the goods

(d) Cost of containers other than the outside package.

(a) Manufacturer's profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the article in its finished condition

(b) Royalties payable in respect of the finished goods

(c) The cost of outside packages or any cost of packing the goods into them

(d) Administrative and general office expenses

(e) Any cost of conveying, insuring, or shipping the goods after their manufacture

(f) Any other charges incurred after the completion of the manufacture of the goods.

(a) Goods wholly the produce of one or more of the countries included in Group I

(b) Goods wholly manufactured in one or more of the countries included in Group I from unmanufactured raw materials

(c) Goods partly manufactured in one or more of the countries included in Group I subject to the following conditions

(i) That the process last performed in the manufacture of the goods was performed in a country included in Group I; and

(ii) That, in respect of the goods, the expenditure –

(A) In material that is the origin of one or more countries included in Group I; or

(B) In other items of factory or works cost (as defined in this regulation) incurred in one or more countries included in Group I; or

(C) Partly in such material and partly in such other items as aforesaid, –

is not less than half of the factory or works cost of the goods in their finished state.

(a) Cost of materials as received into factory, excluding customs or excise or other duty paid or payable in respect of those materials:

(b) Manufacturing wages:

(c) Factory overhead expenses, namely:

(i) All expenses directly or indirectly connected with manufacture, for example, rent, rates, and taxes in respect of factory;

(ii) Motive power, gas, fuel, water, lighting, and heating of factory;

(iii) Expenses of factory supervision, for example, wages and salaries of manager, supervisor, timekeepers, and guards;

(iv) Repairs, renewals, and depreciation of plant, machinery, and tools;

(v) Interest on capital outlay on plant, machinery, tools, and factory buildings; and

(vi) Royalties payable in respect of patented machines or processes used in the manufacture of the goods

(d) Cost of containers other than the outside package.

(a) Manufacturer's profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the article in its finished condition

(b) Royalties payable in respect of the finished goods

(c) The cost of outside packages or any cost of packing the goods into them

(d) Administrative and general office expenses

(e) Any cost of conveying, insuring, or shipping the goods after their manufacture

(f) Any other charges incurred after the completion of the manufacture of the goods.

(a) The following goods wholly obtained in any of the countries included in Group II:

(i) Mineral products extracted from its soil or from its sea bed

(ii) Vegetable products harvested there

(iii) Live animals born and raised there

(iv) Products obtained there from live animals

(v) Products obtained by hunting or fishing conducted there

(vi) Products of sea fishing and other products taken from the sea by its vessels

(vii) Products made on board its factory ships exclusively from the products referred to in subparagraph (a) (vi) of this regulation

(viii) Used articles collected there fit only for the recovery of raw materials

(ix) Waste and scrap resulting from manufacturing operations conducted there

(x) Products obtained there exclusively from products specified in subparagraphs (a) (i) to (ix) of this regulation

(b) Goods partly manufactured in the countries included in Group II subject to the following conditions

(i) That the process last performed in the manufacture of the goods was performed in a country included in Group II; and

(ii) That, in respect of the goods, the expenditure –

(A) In material that is the origin of one or more countries included in Group II or of New Zealand; or

(B) In other items of factory or works cost (as defined in this regulation) incurred in one or more countries included in Group II or in New Zealand; or

(C) Partly in such material and partly in such other items as aforesaid, –

is not less than half of the factory or works cost of the goods in their finished state.

(a) Cost of materials as received into factory, excluding customs or excise or other duty paid or payable in respect of those materials:

(b) Manufacturing wages:

(c) Factory overhead expenses, namely:

(i) All expenses directly or indirectly connected with manufacture, for example, rent, rates, and taxes in respect of factory;

(ii) Motive power, gas, fuel, water, lighting, and heating of factory;

(iii) Expenses of factory supervision, for example, wages and salaries of manager, supervisor, timekeepers, and guards;

(iv) Repairs, renewals, and depreciation of plant, machinery, and tools;

(v) Interest on capital outlay on plant, machinery, tools, and factory buildings; and

(vi) Royalties payable in respect of patented machines or processes used in the manufacture of the goods

(d) Cost of containers other than the outside package.

(a) Manufacturer's profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the article in its finished condition

(b) Royalties payable in respect of the finished goods

(c) The cost of outside packages or any cost of packing the goods into them

(d) Administrative and general office expenses

(e) Any cost of conveying, insuring, or shipping the goods after their manufacture

(f) Any other charges incurred after the completion of the manufacture of the goods.

(a) the following goods wholly obtained in any of the countries included in Group III:

(i) mineral products extracted from its soil or from its sea bed:

(ii) vegetable products harvested there:

(iii) live animals born and raised there:

(iv) products obtained there from live animals:

(v) products obtained by hunting or fishing conducted there:

(vi) products of sea fishing and other products taken from the sea by its vessels:

(vii) products made on board its factory ships exclusively
from the products referred to in subparagraph (vi):

(viii) used articles collected there that are fit only for the recovery of raw materials:

(ix) waste and scrap resulting from manufacturing operations conducted there:

(x) products obtained there exclusively from products specified in subparagraphs (i) to (ix):

(b) goods partly manufactured in the countries included in Group III, subject to the following conditions:

(i) that the process last performed in the manufacture of
the goods was performed in a country included in Group III; and

(ii) that, in respect of the goods, the expenditure for the
following is not less than half of the factory or works cost of the goods in their finished state:

(A) expenditure in material that is the origin of 1 or more countries included in Group III or of New Zealand; or
(B) expenditure in other items of factory or works cost (as defined in this regulation) incurred in 1 or more countries included in Group III or in New Zealand; or
(C) expenditure partly in any material referred to in subsubparagraph (A) and partly in any other items referred to in subsubparagraph (B).

(a) the cost of materials as received into the factory, excluding customs duty or excise duty or other duties paid or payable for those materials:

(b) manufacturing wages:

(c) the following factory overhead expenses:

(i) all expenses directly or indirectly connected with manufacture, for example, rent, rates, and taxes for the factory:

(ii) motive power, gas, fuel, water, lighting, and heating:

(iii) expenses of supervision, for example, wages and salaries of managers, supervisors, timekeepers, and guards:

(iv) repairs, renewals, and depreciation of plant, machinery, and tools:
(v) interest on capital outlay on plant, machinery, tools, and factory buildings:
(vi) royalties payable for patented machines or processes used in the manufacture of the goods:

(d) the cost of containers other than the outside package.

(a) manufacturer's profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the article in its finished condition:
(b) royalties payable for the finished goods:
(c) the cost of outside packages or any cost of packing the goods into them:
(d) administrative and general office expenses:
(e) any cost of conveying, insuring, or shipping the goods after their manufacture:
(f) any other charges incurred after the completion of the manufacture of the goods."

(a) That either –

(i) Is incurred directly by the manufacturer in the production of the goods; or

(ii) Can reasonably be allocated to the production of the goods; and

(b) Is determined in accordance with regulation 46 of these regulations:

(a) Includes any container or containers into or on which any goods are packed on importation into New Zealand; but

(b) Does not include any container, pallet, or similar article carried by any ship or aircraft:

(a) Means all inputs into the manufacturing process (other than materials treated as overheads) used or consumed in the production of the finished goods, in the form in which they are received at the factory or works; and

(b) Includes unmanufactured raw products:

(a) Means any product that is both –

(i) A product of any farm, mine, forest, fishery, or similar activity; and

(ii) A product that is in its natural form or has undergone such basic processing as is customarily required to prepare the product for marketing in substantial volume in international trade; and

(b) Without limiting the generality of paragraph (a) of this definition, includes –

(i) Animals; and

(ii) Bones, hides, skins, and any other part of any animal; and

(iii) Greasy wool and scoured wool; and

(iv) Plants and parts of plants, including (without limitation) raw cotton, fruit, nuts, vegetables, grains, seeds (cleaned and graded), and green coffee beans; and

(v) Logs of timber with branches removed but otherwise unworked; and

(vi) Minerals in their natural form and ores; and

(vii) Crude petroleum.

(a) The following goods wholly obtained in any of the Forum Island Countries:

(i) Mineral products extracted from its soil or from its seabed:

(ii) Vegetable products harvested there:

(iii) Live animals born and raised there:

(iv) Products obtained there from live animals:

(v) Products obtained by hunting or fishing conducted there:

(vi) Products of sea fishing and other products taken from the sea by its vessels:

(vii) Products made on board its factory ships exclusively from the products referred to in subparagraph (vi) of this paragraph:

(viii) Used articles collected there fit only for the recovery of raw materials:

(ix) Waste and scrap resulting from manufacturing operations conducted there:

(x) Products obtained there exclusively from products specified in subparagraphs (i) to (ix) of this paragraph:

(b) Goods partly manufactured in any Forum Island country, subject to the following conditions:

(i) That the last process in the manufacture of the goods was performed in a Forum Island country; and

(ii) That, in respect of the goods, and subject to regulations 47 to 50 of these regulations, the expenditure by the manufacturer –

(A) On labour and factory overheads (as defined in regulation 46 of these regulations) incurred in a Forum Island country, or in New Zealand, or in a Forum Island country and New Zealand; or

(B) On qualifying materials (as defined in regulation 47 of these regulations); or

(C) On qualifying inner containers (as defined in regulation 48 of these regulations); or

(D) Partly on such materials and partly on such other items of factory or works cost (including inner containers)as aforesaid, is not less than 50 percent of the factory or works cost of the goods in their finished state.

(a) With respect to any specific goods (being goods referred to in that provision), the Chief Executive may determine that the expenditure referred to in that provision shall be less than 50 percent of the factory or works cost of the goods in their finished state:

(b)With respect to any goods (being goods referred to in that provision) that are classified in the Tariff (as set out in the First Schedule to the Tariff Act 1988) under the following Tariff headings, Tariff sub-headings, or Tariff items, namely, –

(i) 3926.20.22, 3926.20.31, 3926.20.41, 3926.20.61:

(ii) 4015.90.00:

(iii) 4203.10, 4303.10.09:

(iv) 61.01, 61.02, 61.03, 61.04, 61.05, 61.06, 61.07, 61.08, 61.09, 61.10, 61.11, 61.12, 61.13, 61.14, 61.15:

(v) 62.01, 62.02, 62.03, 62.04, 62.05, 62.06, 62.07, 62.08, 62.09, 62.10, 62.11, 62.12, –

the reference in that provision to 50 percent shall be read as reference to 45 percent.

(a) A qualifying material is an unmanufactured raw product of Australia (within the meaning of regulation 33 of these regulations); or

(b) A qualifying material is wholly manufactured in Australia from unmanufactured raw products of Australia or New Zealand (within the meaning of regulation 35 of these regulations); or

(c) The last process in the manufacture of a qualifying material occurred in Australia and regulation 35 (c) (i) of these regulations applies to that material, –
then, unless the Chief Executive in any particular case permits otherwise, in addition to the requirements of sub clauses (l)(b) (ii) and (2)(b) of this regulation, not less than 25 percent of the factory and works cost of the goods in their finished state shall comprise –

(i) Labour and factory overheads incurred in a Forum Island country; or

(ii) Qualifying materials referred to in paragraph (c) or paragraph (f) of regulation 47 (1) of these regulations; or

(iii) Qualifying inner containers referred to in regulation 48 of these regulations where the last process of manufacture occurs in a Forum Island country; or

(iv) Partly of such materials and partly of such other items of factory or works cost (including inner containers) specified in subparagraph (i) or subparagraph (ii) or subparagraph (iii) of this paragraph.

(a) Subject to regulation 50 of these regulations, the cost to the manufacturer of bringing materials into the factory or works, including any freight and similar costs, but excluding any Customs duty or excise duty or other duties paid or payable in respect of those materials:

(b) Labour costs, namely –

(i) Manufacturing wages and benefits; and

(ii) Other factory or works labour costs incurred in connection with any of the following:

(A) The management of the process of manufacturing

(B) The receipt of materials

(C) The storage of materials

(D) Supervision

(E) Training

(F) Quality control

(G) The packing of goods into inner containers

(H) The handling and storage of the goods within the factory

(c) Factory overhead expenses, being costs incurred in connection with any of the following

(i) Inspecting and testing materials and the goods:

(ii) Insuring real property, plant, equipment, and materials used in the production of the goods; insuring work in progress and finished goods; liability insurance; accident compensation; and insurance against consequential loss from accident to plant and equipment

(iii) Dies, moulds, tooling, and the depreciation, maintenance, and repair of plant and equipment, without regard to whether such items originate in a Forum Island country or New Zealand

(iv) Interest payments for plant, equipment, and wages

(v) Research, development, design, and engineering

(vi) Rent, leasing costs, mortgage interest, depreciation on buildings, maintenance, repair, rates, and taxes in respect of real property used in the production of the goods

(vii) Leasing of plant and equipment, without regard to whether such items originate in a Forum Island country or New Zealand

(viii) Materials and supplies, not being directly incorporated in the manufactured goods, including (without limitation) energy, fuel, water, lighting, lubricants, and rags, without regard to whether such items originate in a Forum Island country or New Zealand

(ix) Storage of the goods at the factory

(x) Royalties or licences in respect of patented machines or processes used in the manufacture of the goods, or in respect of the right to manufacture the goods

(xi) Subscriptions to standards institutions, and industry and research associations

(xii) Factory security, the provision of medical care, cleaning services, cleaning materials and equipment, training materials, the disposal of non- recyclable waste, safety and protective clothing and equipment, and the subsidisation of a factory cafeteria to the extent not covered by returns

(xiii) Computer facilities allocated to the process of the manufacture of the goods

(xiv) Contracting out of part of the manufacturing process within a Forum Island country or New Zealand

(xv) Employee transport, factory vehicle expenses, and any tax in the nature of a fringe benefits tax payable on a cost specified in paragraph (b) or paragraph (c) of this sub clause

(d) The costs of inner containers.

(a) Costs relating to the general expense of doing business, including (without limitation) the cost of providing executive, financial, sales, advertising, marketing, accounting and legal services, or insurance

(b) Costs for telephone, mail, and other means of communication

(c) The cost of shipping containers or any cost of packing the goods into them

(d) The cost of conveying, insuring, or shipping the goods after their manufacture is completed

(e) Royalty payments related to a licensing agreement to distribute or sell the goods

(f) Rent, mortgage interest, depreciation on buildings, property insurance premiums, maintenance, repair, taxes, or rates in respect of real property used by personnel charged with administrative functions

(g) International travel expenses, including fares and accommodation

(h) Manufacturer's profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the goods after their manufacture

(i) Any other costs and expenses incurred after the completion of the manufacture of the goods.

(a) A material is a qualifying material if—

(i) It is an unmanufactured raw product of Australia or New Zealand; or

(ii) It is wholly manufactured in Australia or New Zealand, or in Australia and New Zealand, from unmanufactured raw products of Australia or New Zealand; or

(iii) It is wholly obtained in a Forum Island Country and is a material referred to in regulation 45(1)(a) of these regulations; or

(iv) It is a qualifying material as defined in regulation 35 of these regulations and meets the 50 percent threshold requirement specified in regulation 33(1)(c) of these regulations; or

(v) It is a qualifying material as defined in regulation 35 of these regulations and the last process in the manufacture of the material occurred in New Zealand, but the material does not meet the 50 percent threshold requirement specified in regulation 33(1)(c) of these regulations; or

(vi) The last process in the manufacture of the material occurred in a Forum Island Country:

(b) The total expenditure by the manufacturer on the materials referred to in any of subparagraphs (i), (ii), (iii), or (iv) of paragraph (a) of this regulation shall be treated as expenditure on qualifying materials:

(c) The total expenditure by the manufacturer on the materials referred to in subparagraph (v) of paragraph (a) of this regulation shall be treated as expenditure on qualifying materials under regulation 35(c)(ii) of these regulations.

(d) The total expenditure by the manufacturer on the materials referred to in subparagraph (vi) of paragraph (a) of this regulation shall be treated as expenditure on qualifying materials in the following manner:

(i) Where the material would qualify in its own right under regulation 45(1)(b)(ii) of these regulations if it were to be imported into New Zealand from a Forum Island Country, then 100 percent of the expenditure on that material shall be treated as expenditure on qualifying materials:

(ii) Where the material would not qualify in its own right under regulation 45(1)(b)(ii) of these regulations if it were to be imported into New Zealand from a Forum Island Country, then the percentage of the expenditure on that material that may be treated as expenditure on qualifying materials shall be equal to the percentage of qualifying area content in the factory or works cost of that material.

(a) The last process in the manufacture of the container occurred in a Forum Island country or New Zealand; and

(b) It contains not less than 50 percent qualifying area content.

(a) Expenditure on waste and scrap resulting from manufacturing or processing operations conducted in a Forum Island country or Australia or New Zealand; and

(b) Expenditure on used articles collected in a Forum Island country or Australia or New Zealand, and fit only for the recovery of raw materials; and

(c) Expenditure on raw materials recovered from the waste, scrap, or used articles specified in paragraph (a) or paragraph (b) of this regulation, –

(a) In accordance with clause 3 (1) (a) (iii) of the Second Schedule to the Act; and

(b) By adding thereto the costs of freight, insurance, packing, and all other costs incurred in transporting the materials into the factory or works, whether or not those costs have been incurred by the manufacturer.

(a) The supply shall be treated as if it were a supply by such a buyer; and

(b) The provisions of sub clause (1) of this regulation shall apply to that supply accordingly; and

(c) Where the Chief Executive is satisfied that the circumstances of any particular case so require, the Chief Executive may apply those provisions to any earlier supply of any material on a free of charge or reduced cost basis.

(a) The qualifying area content of goods in a shipment of such goods that are claimed to originate in a Forum Island country is 48 percent or more but less than 50 percent of the total factory or works cost of those goods; and

(b)The qualifying area content of those goods would be at least 50 percent of the total factory or works cost of those goods if an unforeseen circumstance had not occurred; and

(c) The situation caused by the unforeseen circumstance is unlikely to continue, –

(a) For the purpose of the shipment of goods that is affected by the unforeseen circumstance; and

(b) For the purpose of any subsequent shipment of similar goods that is so affected during the period determined for the purpose by the Chief Executive, –

(a) Are contained in another shipment that is imported by the same importer from the same manufacturer; and

(b) Contain the same materials and undergo the same process or processes of manufacture as the goods in the first-mentioned shipment. 

(a) that either –

(i) is incurred directly by the manufacturer in the production of the goods; or
(ii) can reasonably be allocated to the production of the goods; and

(b) is determined in accordance with regulation 51C

(a) includes any container or containers into or on which goods are packed for export to New Zealand; but
(b) does not include a shipping container, pallet, or similar article carried by a ship or aircraft

(a) means all inputs into the manufacturing process (other than materials treated as overheads) used or consumed in the production of the finished goods, in the form in which they are received at the factory or works; and
(b) includes inner containers

(a) mineral products extracted from its soil, waters, or seabed, or from beneath the seabed:
(b) vegetable products harvested or gathered there:
(c) live animals born and raised there:
(d) products obtained from live animals born and raised there:
(e) products obtained by hunting, fishing, or aquaculture conducted there:
(f) products of fishing and other marine products taken outside its waters by vessels registered or recorded there:
(g) products processed or made, on board factory ships registered or recorded there, exclusively from the products referred to in paragraph (f):
(h) products taken, as the case may be,–

(i) by Singapore, or by a citizen or resident, or legal person, of Singapore, from the seabed or beneath the seabed outside its territorial waters if Singapore is lawfully entitled to exploit that seabed; or
(ii) by New Zealand, or by a citizen or resident, or legal person, of New Zealand, from the seabed or beneath the seabed outside its territorial waters if New Zealand is lawfully entitled to exploit that seabed:

(i) waste and scrap resulting from production there and fit only for the recovery of raw materials:
(j) waste and scrap fit only for the recovery of raw materials derived from used articles collected there:
(k) goods or materials produced there exclusively from the products referred to in paragraphs (a) to (j).

(a) goods that are wholly produced or obtained in Singapore and are specified products of that country:
(b) goods partly manufactured in Singapore, subject to the conditions in subclauses (2) and (3).

(a) that, in respect of the goods and subject to regulations 51D and 51E, the expenditure on 1 or more of the following items is not less than 40% of the factory or works cost of the goods in their finished state:

(i) qualifying materials (as defined in regulation 51D); or
(ii) labour and overheads (as defined in regulation 51C (1)) incurred in either Singapore or New Zealand or both; or
(iii) partly on those qualifying materials and partly on labour and overheads incurred in either Singapore or New Zealand or both; or

(b) that, in respect of goods that do not contain any qualifying area content and for which quality control checking and testing procedures performed in Singapore are the last process of manufacture, the expenditure on those procedures is not less than 50% of the factory or works cost of the goods calculated after completion of the process of manufacture.

(a) goods exported directly from Singapore to New Zealand without entering the commerce of another country; and
(b) goods that, after being exported from Singapore and before importation into New Zealand, enter the commerce of Australia only for the purposes of unloading and reloading.

(a) subject to regulation 51E, the actual cost to the manufacturer of bringing materials into the factory or works, –

(i) including any freight costs; but
(ii) excluding customs duty or excise duty or other duties paid or payable in respect of those materials:

(b) labour costs incurred in connection with the manufacturing process, namely –

(i) salaries and wages; and
(ii) benefits, including productivity bonuses, company vehicles, employers' Central Provident Fund contributions, accident insurance or compensation, and dental and medical benefits; and
(iii) other factory or works labour costs incurred in connection with the manufacturing process, including –

(A) Skills Development Fund contributions:
(B) Foreign Worker levies:
(C) Workmen's Compensation Scheme contributions:
(D) the management of the process of manufacturing:
(E) the receipt of materials:
(F) the handling and storage of materials and the goods within the factory or works:
(G) supervision:
(H) training:
(I) quality control:
(J) the packing of the goods into containers (including inner containers, and shipping and airfreight containers) within the factory or works:

(c) factory overhead expenses, being any of the following costs incurred in connection with the manufacturing process:

(i) inspecting and testing materials and the goods:
(ii) insuring real property, plant, equipment, and materials used in the production of the goods, insuring work in progress and finished goods, liability insurance, accident compensation, and insurance against consequential loss from accident to plant and equipment:
(iii) dies, moulds, tooling, and the depreciation, maintenance, and repair of plant and equipment, whether or not those items originate in Singapore or New Zealand:
(iv) interest payments for plant and equipment:
(v) research, development, design, and engineering:
(vi) rent, leasing, mortgage interest, depreciation on buildings, maintenance, repair, rates, and taxes in respect of real property used in the production of the goods:
(vii) leasing of plant and equipment, whether or not those items originate in Singapore or New Zealand:
(viii) materials and supplies not being directly incorporated into the manufactured goods, including energy, fuel, water, lighting, lubricants, and rags, whether or not those items originate in Singapore or New Zealand:
(ix) storage of materials and the goods at the factory or works:
(x) royalties or licences in respect of patented machines or processes used in the manufacture of the goods, or in respect of the right to manufacture the goods:
(xi) subscriptions to standards institutions, and industry and research associations:
(xii) factory security, the provision of medical care (including the provision of first-aid kits and medical supplies), cleaning services, cleaning materials and equipment, training materials, disposal of waste, safety and protective clothing and equipment, and the subsidisation of a factory cafeteria to the extent not covered by returns:
(xiii) computer facilities allocated to the process of manufacture of the goods:
(xiv) contracting out of part of the manufacturing process in Singapore or New Zealand:
(xv) employee transport, factory vehicle expenses, and any tax in the nature of a fringe benefits tax payable on a cost specified in this paragraph or paragraph (b).

(a) costs relating to the general expense of doing business, including the cost of providing executive, financial, sales, advertising, marketing, accounting, and legal services, or insurance:
(b) costs for telephone, mail, and other means of communication:
(c) the cost of shipping and airfreight containers:
(d) the cost of conveying, insuring, or shipping the goods after their manufacture is completed:
(e) royalty payments relating to a licensing agreement to distribute or sell the goods:
(f) rent, mortgage interest, depreciation on buildings, property insurance premiums, maintenance, repair, taxes, or rates in respect of real property used by personnel charged with administrative functions:
(g) international travel expenses, including fares and accommodation:
(h) manufacturer's profits, or the profit or remuneration of any trader, agent, broker, or other person dealing in the goods after their manufacture:
(i) any other costs or expenses incurred after the completion of the manufacture of the goods.

(a) it is wholly produced or obtained in Singapore or New Zealand and is a specified product; or
(b) it contains both –

(i) qualifying area content of Singapore or New Zealand (or both); and
(ii) content imported from any other country.

(a) 100% of the expenditure on that material must be treated as expenditure on qualifying materials if –

(i) the material has or is deemed to have no less than 40% qualifying area content of Singapore or New Zealand (or both); and
(ii) the last process of manufacture of the material takes lace in Singapore or New Zealand:

(b) if the material has less than 40% qualifying area content of Singapore or New Zealand (or both), then the percentage of the expenditure on that material that may be treated as expenditure on qualifying materials is equal to the percentage of qualifying area content in the factory or works cost of that material:
(c) the cost of that material to the factory or works (excluding the cost of any material or processes not incurred in Singapore or New Zealand) must be treated as expenditure on qualifying materials if –

(i) the material has or is deemed to have no less than 40% qualifying area content of Singapore or New Zealand (or both); and
(ii) the last process of manufacture of the material does not take place in Singapore or New Zealand; and
(iii) the material is subsequently received or acquired by a factory in Singapore.

(a) the amount to be determined as expenditure on that material must be determined –

(i) in accordance with clause 3 (1) (a) (iii) of the Second Schedule of the Act; and
(ii) by adding to the amount referred to in subparagraph (i) the costs of freight, insurance, packing, and all other costs incurred in transporting the materials into the factory or works, whether or not those costs have been incurred by the manufacturer:

(b) the materials must be treated as if they had been purchased by the manufacturer.