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Amendment to the Malaysia - New Zealand Free Trade Agreement

New Zealand and Malaysia have mutually agreed that third party invoicing is permitted under the Malaysia New Zealand Free Trade Agreement (MNZFTA). The amendment to the Customs and Excise Regulations formally documents this agreement.


The Customs and Excise Regulations implement the rules of origin and origin administrative procedures agreed between New Zealand and Malaysia.  The original text of the rules of origin provisions did not specifically address the use of third party invoicing.  To provide greater clarity that such commercial arrangements are accepted by both New Zealand and Malaysia, both Parties have agreed to formally amend the provisions of the text to reflect this understanding.  This clarification will help keep the MNZFTA up to date and relevant for modern business and trade practices. 

Section 51 of the Legislation Act 2012 provides that where a Regulation proposes to incorporate material by reference, a chief executive must give notice of this proposal in the Gazette and on Customs’ website.  This is to enable any interested members of the public to comment on the material to be incorporated.  Customs has allowed a 10-working day period for consultation, in line with previous notifications of this type.

Download the revised text of Annex 3 of the MNZFTA . Please send any comment on the material to be incorporated to Trade Access Policy team at PolicyTradeAccess@customs.govt.nz