Apply for a ruling

If you’re importing an item and you want a Customs ruling on it, you must apply before you import.

If you’re applying for a ruling after you’ve imported the item, you must get permission from the Customs chief executive first.

How to apply for a ruling

To apply complete one of the following:

• C7C - Application for a Customs ruling (valuation of imported goods) (DOC 258 KB)
  
• C7 – Application for a Customs ruling (classification or duty concession) (DOC 261 KB)
  
• C7A – Application for a Customs ruling (country of produce or manufacture) (DOC 280 KB)
  
• C7B – Application for a Customs ruling (correct application of regulations) (DOC 255 KB).
  

The application must be in the name of the person importing the items, not in the name of a broker, consultant or other organisation.

You must apply for a new ruling if any of the facts of the original ruling change.

Ruling costs

Other than valuation rulings, we charge a fee of $40.88 per item, per ruling.

The fee for valuation rulings is made up of the following:

• an application fee of $300; plus
• an invoice issued on completion of the ruling which covers both:
  • time spent by Customs processing the ruling at an hourly rate of $116.48, in excess of 2.5 hours spent by Customs in considering the application
  • any reasonable expense incurred during processing of the ruling.

Timeframes

You will generally get your rulings within:

• 150 days of giving us all the necessary information – for country of origin and valuation rulings
  
• 40 days of giving us all the necessary information – for other rulings.

If you don’t agree with a ruling

If you disagree with the Customs ruling we give you, including a decision to not make a ruling or to amend a ruling, you can appeal the decision to the Customs Appeal Authority.

Contact the Valuation, Origin and Classification (VOC) office for more information about rulings by email: voc@customs.govt.nz.