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CUSTOMS (NEW ZEALAND RULES OF ORIGIN) REGULATIONS 2006 (SLI NO 374
OF 2006)
TABLE OF PROVISIONS
PART 1--INTRODUCTORY
1.1. Name of Regulations
1.2. Commencement
1.3. Definitions
PART 2--TARIFF CHANGE REQUIREMENTS
2.1. Tariff change requirement for non-originating materials
PART 3--REGIONAL VALUE CONTENT REQUIREMENT
3.1. Regional value content
3.2. Build-down method
3.3. Build-up method
PART 4--FACTORY COST
4.1. Factory cost and qualifying expenditure
4.2. Working out regional value content by the factory cost method
4.3. Allowable expenditure on labour
4.4. Allowable expenditure on factory overheads
4.5. Interpretation
PART 5--DETERMINATION OF VALUE
5.1. Definition for Part 5
5.2. Value
5.3. Value of accessories, spare parts or tools
5.4. Value of packaging material and container
SCHEDULE 1 Product-specific rules of origin from Annex G to the Agreement
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