- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Excise forms and documents
Used passenger buses concession withdrawn
Following a review, we have decided to withdraw concession 997050K; classification: 8702.10.00 & 8702.20.00, wording: Used passenger buses.
Concession 997050K, classification: 8702.10.00 & 8702.20.00, wording: Used passenger buses
The concession is neither specific nor precise in describing the goods that are able to claim the concession and, therefore, which goods should retain tariff protection. This has made the concession difficult to administer and enforce so it is appropriate to withdraw it.
The withdrawal is not effective immediately and the concession will remain live for approximately three months. A Gazette notice must be published for any withdrawn or amended concession. This will occur next week, and the Gazette notice will state the end date for the concession.
The wording of the concession specifically focuses on used goods. The consideration for General Approval concessions looks at the function of the goods and whether there is an alternative available from a New Zealand manufacturer/producer which can perform some, if not all, of the functions of the imported goods. Treating used goods differently to new goods of the same kind is contrary to the established approach for how to consider General Approval concession applications. We have identified two other General Approval concessions for used or second hand goods and will review those to determine what action should be taken.
Please send any questions about this decision or the concessions process to email@example.com.