New Zealand

Preferential rates of duty are extended by Australia and New Zealand to each other's produce or manufacture in accordance with the Rules of Origin provisions of the Australia-New Zealand Closer Economic Relations Trade Agreement (ANZCERTA).

Further information on ANZCERTA is available in the following relevant publications:

Australian Customs Notices

• 2002/08 - Preferential Access for Wholly Manufactured Goods Incorporating a Determined Manufactured Raw Material (DMRM)
• 2006/64 - New Rules of Origin - Australia New Zealand Closer Economic Relations Trade Agreement (ANZCERTA)
• 2011/33 - Changes to Product Specific Rules- Australia New Zealand Closer Economic Relations Trade Agreement (ANZCERTA)
• 2011/62 - HS2012 Product-Specific Rules of Origin for Free Trade Agreements

Legislation

• Customs (New Zealand Rules of Origin) Amendment Regulations 2011 (No.1)
• Customs Legislation Amendment (New Zealand Rules of Origin) Act 2006
• Customs (New Zealand Rules of Origin) Regulations 2006
• Customs Act 1901, Division 1A of Part VIII- Rules of origin of preference claim goods

Practice Statement and Associated Documents

• Practice Statement NO.2009/13 - Rules of Origin
• Instructions and Guidelines - Preferential Rules of Origin
• Instructions and Guidelines - Australia-New Zealand Closer Economic Relations Trade Agreement
• Appendix 4 to Australia-New Zealand Closer Economic Relations Trade Agreement

Claiming Preference under the Integrated Cargo System (ICS)

• Integrated Cargo System - claiming preferential tariff rates

Claiming origin under ANZCERTA

• Supporting a Claim of Origin
• Sample Manufacturer Declarations

Other

• Australia - New Zealand 'Rules Governing Entitlement to Preferential Rates of Duty for Trans-Tasman Trade' (86KB)
• Australia - New Zealand 'Trans-Tasman Textile, Clothing and Footwear Rules of Origin Enquiries - Protocol on Customs Procedures' (47KB)
• Australia - New Zealand 'Determined Manufactured Raw Materials' (76KB)

Relevant Forms

• B293 - Application for the Approval of Goods as Determined Manufactured Raw Materials (DMRM)
• B294 - Request for Revocation of a Determined Manufactured Raw Material (DMRM)
• B295 - Submission Objecting to the Granting of a Determined Manufactured Raw Material (DMRM)

Any enquiries should be directed to the Customs Information and Support Centre by email to information@customs.gov.au or phone 1300 363 263.