Customs Act 1901

• This Division defines New Zealand originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to New Zealand originating goods that are imported into Australia.

• Subdivision B provides that goods are New Zealand originating goods if they are wholly obtained or produced in New Zealand or in New Zealand and Australia.

• Subdivision C provides that goods are New Zealand originating goods if they are produced entirely in New Zealand, or in New Zealand and Australia, from originating materials only.

• Subdivision D sets out when goods are New Zealand originating goods because they are produced entirely in New Zealand, or in New Zealand and Australia, from non-originating materials only or from non-originating materials and originating materials.

• Subdivision E sets out when goods are New Zealand originating goods because they are accessories, spare parts or tools imported with other goods.

• Subdivision F sets out when goods are New Zealand originating goods because they are wholly manufactured in New Zealand.

• Subdivision G provides that goods are not New Zealand originating goods under this Division merely because of certain operations.

• Subdivision H deals with how the consignment of goods affects whether the goods are New Zealand originating goods.

• Subdivision I allows regulations to make provision for and in relation to determining whether goods are New Zealand originating goods.