Notice Type
Notice Title

Tariff Concession Approvals, Withdrawals and Declines Notice (No. 34) 2017

I, Alan J. Masters, Chief Customs Officer, Revenue and Assurance, New Zealand Customs Service, acting pursuant to section 8 of the Tariff Act 1988 under delegated authority, hereby:

Create the following Reference 66 tariff concession as a result of NZ–Korea Free Trade Agreement. The new concession will be incorporated in the Consolidated List of Approvals relating to Part II of the Tariff of New Zealand from 1 October 2017 for the electronic subscriber version and the Customs website. The next print copy of the Consolidated List will be published in December 2017.


Tariff Concessions Approved

      Rates of Duty     Effective


Tariff Item

Tariff Concession



Part 2 Ref

Ref No.




Section I to
Section XVI

Concession Reference Number 66 relates to goods that are re-entered into New Zealand after repair or alteration –


(a) in the territory of Singapore or a specified party to the Trans-Pacific Strategic Economic Partnership Agreement (TPA) that was opened for signature by Brunei Darussalam, Chile, New Zealand, and Singapore on 15 June 2005; and

(b) in accordance with Article 3.5 of that Agreement.


(a) in the territory of the Republic of Korea; and

(b) in accordance with Article 2.6 of KR.

Article 3.5 of the TPA, and Article 2.6 of the KR, provides that the Parties may not apply a customs duty to a good, regardless of its origin, that re-enters its territory after that good has been temporarily exported from its territory to the territory of another Party for repair or alteration, regardless of whether such repair or alteration could be performed in its own territory.

For the purposes of Article 3.5 of the TPA, and Article 2.6 of the KR, repair and alteration does not include an operation or process that:

(a) destroys a good’s essential characteristics or creates a new or commercially different good; or

(b) transforms an unfinished good into a finished good.

It should be noted that Article 3.5 of the TPA, and Article 2.6 of the KR, also provides that the parties may not apply a customs duty to a good, regardless of its origin, admitted temporarily from the territory of another party for repair or alteration.

However, such goods can be entered under existing temporary entry provisions.







Category of Approval:


General Approval
Capital Equipment
Goods in Transit
Inputs to Manufacturing – Inability to Supply
Manufacturers’ Samples
Revocation of Unused Concession
Shortfall of Other Than Manufacturing Inputs
Shortfall of Manufacturing Inputs
Special Situation
Modification of Existing Concession
Administrative Amendment


Any request for a review of a decision must be lodged with the Ministry within one calendar month of the notification of the decision in the New Zealand Gazette.

Dated at Auckland this 14th day of September 2017.

ALAN J. MASTERS, New Zealand Customs Service.