Page 38 - Export and Trade

Import Management

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schedule. For example, under the dutiable tariff item, PDQXIDFWXULQJ FRVWV WKDW FDQ EH HYLGHQFHG FDQ EH
the following concession is listed: taken into account.
300403B – Speaker and/or lighting stands
Customs clearance
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WKH\ DUH FODVVL¿HG LQ D GXWLDEOH WDULII LWHP 7KLV LV To clear goods through Customs in New Zealand, you need
because their importers made applications to Customs a commercial invoice and a copy of the bill of lading or
on the grounds that those goods have no locally made air waybill, or the information which is contained in those
equivalents. documents.
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Valuation and origin OLVWV FHUWL¿FDWHV RI LQVXUDQFH EDQN GUDIWV RU RWKHU
New Zealand subscribes to the WTO code for the documents.
valuation of goods. In essence this means that goods 7KH UHTXLUHPHQW WR SURGXFH D FHUWL¿FDWH RI RULJLQ IRU
must be valued for Customs purposes according to the every shipment that claims a lower tariff based on the
price for which they are actually traded. This replaces origin of the goods (for example Australia, developing
the previous system where Customs made decisions FRXQWULHV QR ORQJHU H[LVWV +RZHYHU &XVWRPV FDQ VWLOO
on the value for duty based on what the goods were demand the production of evidence of origin for any one
sold for in their home market. VKLSPHQW DQG WKLV FRXOG EH LQ WKH IRUP RI D FHUWL¿FDWH
The vast majority of goods imported are simply a letter from the supplier or simple visual inspection of
valued according to the invoice price. However, there garment labels, for example.
are some important exceptions. When the buyer Packing lists can be of assistance when, for example, the
and seller are related, for example two branches of goods are subject to a physical examination. Customs may
the same trans-national company, it is important on occasions require the production of evidence of payment,
to establish that the relationship does not affect for example copies of bank drafts or letters of credit.
the price. Normally this is evidenced through the However, these requirements are the exception and
production of invoices showing that similar prices are should be treated as such – i.e. there is no need to request
also charged to companies outside the group. from suppliers the production of these documents with
It is also important to ensure that the value every shipment and their absence should certainly not be
declared to Customs includes amounts which are used to delay the start of the clearance process.
payable but may not be shown on the invoices – e.g. Customs will accept photocopies or faxes of all
periodical payments for royalties. documents. This means that there is no need to wait for
On the other hand, there are a number of D WKH GRFXPHQWV WR DUULYH IURP WKH EDQN RU E WKH DUULYDO
deductions that are legally allowed. RI WKH ÀLJKW EHIRUH \RX FDQ XQGHUWDNH WKH FOHDUDQFH
Goods can also be subject to lower tariffs or Customs will also accept declarations that are based on
become duty-free as a result of the country of origin the information contained in those documents, even when
– for example goods from developing countries the documents themselves cannot be produced at the time
normally have lower duties and all goods qualifying for of entry. The typical example of this is when a declaration
Australian origin are admitted duty-free. HQWU\ LV SUHSDUHG IURP LQIRUPDWLRQ FRQWDLQHG LQ DQ
In order to qualify for preferential origin, however, electronic message.
the goods must meet certain requirements, which vary It is also possible to use information of a type normally
according to the country or trade agreement involved. found on waybills but received before the waybill is
Importers will sometimes assume that goods that available, for example a fax or email received directly from
they purchase in Australia will automatically qualify the overseas supplier or freight forwarder.
for duty-free entry under CER. This is not so. For To achieve clearance before the arrival of the goods
example, a garment made in Australia from fabric should be a primary objective of every shipping manager.
imported from Italy may not qualify, as the price
of the fabric may exceed the cost of manufacture. Visit the New Zealand Importers Institute website
One common mistake made by importers is to www.importers.org.nz
base their calculation on price instead of cost. This Or to download its ‘Introduction to Importing’ in full:
distinction is important as it excludes items such as KWWS LPSRUWHUVLQVWLWXWH EORJVSRW co.nz/

36 NZ Export & Trade Handbook 2018