Customs Amendment (New Zealand Rules of Origin) Act 2012

Administered by Department of Home Affairs

Legislation au C2012A00001 In force Act

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Act No. 1 of 2012 as amended

This compilation was prepared on 19 December 2012
taking into account amendments up to Act No. 172 of 2012

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Parliamentary Counsel, Canberra

Contents

1 Short title [see Note 1]

2 Commencement

3 Schedule(s)

Schedule 1—Amendments

Part 1—New Zealand originating goods

Customs Act 1901

Part 2—Verification powers

Customs Act 1901

Notes

An Act to amend the Customs Act 1901, and for related purposes

1 Short title [see Note 1]

This Act may be cited as the Customs Amendment (New Zealand Rules of Origin) Act 2012.

2 Commencement

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day this Act receives the Royal Assent.	6 March 2012
2. Schedule 1	The later of: (a) the day this Act receives the Royal Assent; and (b) the day on which the amendments of Article 3 of the Australia New Zealand Closer Economic Relations Trade Agreement, that were agreed to by Australia and New Zealand in 2010, enter into force. The Minister administering the Customs Act 1901 must announce by notice in the Gazette the day on which those amendments enter into force.	30 April 2012 (see Gazette 2012, No. GN21) (paragraph (b) applies)

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendments

Part 1—New Zealand originating goods

Customs Act 1901

1 Section 153ZIA

Omit:

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

substitute:

• 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.

2 Section 153ZIA

After:

• Subdivision G sets out when goods are New Zealand originating goods because their last process of manufacture is performed in New Zealand. It is repealed on 1 January 2012.

insert:

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

3 Subsection 153ZIB(1)

Insert:

aquaculture has the meaning given by Article 3 of the Agreement.

4 Subsection 153ZIB(1) (definition of manufacture)

Repeal the definition, substitute:

manufacture means the creation of an article essentially different from the matters or substances that go into that creation.

5 Subsection 153ZIB(1) (definition of produce)

Omit “or disassemble”, substitute “, restore or renovate”.

6 Subdivision B of Division 1E of Part VIII (heading)

Repeal the heading, substitute:

Subdivision B—Goods wholly obtained or produced in New Zealand or New Zealand and Australia

7 Subsection 153ZIC(1)

After “obtained”, insert “or produced”.

Note: The heading to section 153ZIC is altered by inserting “or produced” after “obtained”.

8 Subsection 153ZIC(2)

After “obtained”, insert “or produced”.

10 After Subdivision F of Division 1E of Part VIII

Insert:

Subdivision G—Non‑qualifying operations

153ZIJ Non‑qualifying operations

(1) Goods are not New Zealand originating goods under this Division merely because of the following operations:

(a) operations to preserve goods in good condition for the purposes of transport or storage;

(b) disassembly of goods;

(d) packaging, changes to packaging, the breaking up or assembly of packages or presenting goods for transport or sale;

(e) quality control inspections;

(f) any combination of operations referred to in paragraphs (a) to (e).

(2) This section applies despite any other provision of this Division.

11 Application

The amendments made by this Part apply in relation to:

(a) goods imported into Australia on or after the commencement of this Part; and

(b) goods imported into Australia before the commencement of this Part, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part.

Part 2—Verification powers

Customs Act 1901

12 Section 126AJA (definition of manufacture)

Repeal the definition, substitute:

manufacture means the creation of an article essentially different from the matters or substances that go into that creation.

13 Section 126AJA (at the end of the definition of principal manufacturer)

Add “, where that last process was not a restoration or renovation process such as repairing, reconditioning, overhauling or refurbishing”.

14 Section 126AJA (definition of producer)

Omit “or disassembles”, substitute “, restores or renovates”.

15 Application

The amendments made by this Part apply in relation to goods exported to New Zealand on or after the commencement of this Part.

Notes to the Customs Amendment (New Zealand Rules of Origin) Act 2012

Note 1

The Customs Amendment (New Zealand Rules of Origin) Act 2012 as shown in this compilation comprises Act No. 1, 2012 amended as indicated in the Tables below.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Customs Amendment (New Zealand Rules of Origin) Act 2012	1, 2012	6 Mar 2012	See s. 2(1)
Customs Amendment (Malaysia‑Australia Free Trade Agreement Implementation and Other Measures) Act 2012	172, 2012	4 Dec 2012	Schedule 2 (items 2–5): (a)	—

(a) Subsection 2(1) (item 4) of the Customs Amendment (Malaysia‑Australia Free Trade Agreement Implementation and Other Measures) Act 2012 provides as follows:

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
4. Schedule 2, items 2 to 5	Immediately after the time specified in the Customs Amendment (New Zealand Rules of Origin) Act 2012 for the commencement of Schedule 1 to that Act.	30 April 2012

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
Schedule 1
Part 1
Item 9..................	rep. No. 172, 2012
Heading to item 10.........	am. No. 172, 2012
Item 10.................	am. No. 172, 2012

Overview

The Customs Amendment (New Zealand Rules of Origin) Act 2012 was enacted to amend the Customs Act 1901 and address the need for updated rules of origin for goods traded between Australia and New Zealand. This Act was introduced by the Australian Parliament to align Australia's customs legislation with the agreed-upon amendments to the Australia New Zealand Closer Economic Relations Trade Agreement (ANZCERTA) from 2010. The primary objective of this Act is to revise the criteria for determining the origin of goods, ensuring that they meet the new standards set forth in the updated trade agreement. By enacting this legislation, Australia seeks to facilitate smoother trade flows and better enforcement of origin rules, thereby strengthening economic ties with New Zealand. The Act ensures that the rules governing the origin of goods reflect the current economic relationship and support the objectives of the ANZCERTA.

Scope and Application

The Customs Amendment (New Zealand Rules of Origin) Act 2012 amends the Customs Act 1901 to revise the rules governing the origin of goods imported from New Zealand into Australia. This Act applies to both New Zealand originating goods and the verification of such goods, with the amendments applying to goods imported into Australia on or after the commencement of the Act and to goods imported before the commencement if the duty rate had not been calculated prior to the commencement. The scope extends to the definition and treatment of goods as originating from New Zealand, including changes to the definition of "manufacture" and "produce" and the introduction of non-qualifying operations that do not confer New Zealand originating status on goods. This Act operates nationally within Australia and does not specify any exclusions or exemptions. The application of the Act may be further defined through subordinate instruments, which would be in line with the provisions of the Australia New Zealand Closer Economic Relations Trade Agreement as amended in 2010.

Key Provisions

The Customs Amendment (New Zealand Rules of Origin) Act 2012 amends the Customs Act 1901 to modify the rules of origin for goods traded between Australia and New Zealand. The Act introduces changes to the definition and identification of New Zealand originating goods, clarifying when goods are considered to be produced or obtained in New Zealand or jointly with Australia (Section 153ZIA). It also modifies the definition of "manufacture" and "produce" to ensure they align with the broader economic integration objectives (Subsections 153ZIB(1) and 153ZIB(1)). Additionally, the Act establishes a new Subdivision G that specifies operations that do not qualify goods as New Zealand originating goods, such as preservation, disassembly, and quality control inspections (Subdivision G and Section 153ZIJ). These amendments apply to goods imported into Australia on or after the commencement of the Act, as well as to certain goods imported before the commencement if the duty rate had not been calculated prior to the Act's commencement (Subsection 153ZIC(2)). The Customs Amendment (New Zealand Rules of Origin) Act 2012 imposes several obligations on the parties involved. Importers and exporters must ensure that goods comply with the new rules of origin as specified in the Act. This includes verifying that goods are genuinely produced or obtained in New Zealand or jointly with Australia, and not merely subjected to non-qualifying operations. The Act also requires the Australian Customs and Border Protection Service to exercise verification powers to ensure compliance with these rules. This involves conducting inspections, gathering evidence, and making determinations about the origin of goods, ensuring they meet the criteria set forth in the Act (Section 126AJA). Breaches of the Customs Amendment (New Zealand Rules of Origin) Act 2012 may result in both civil and criminal penalties. For instance, knowingly importing goods that do not meet the rules of origin could lead to fines and penalties for misrepresentation. The maximum penalties for these offences are not explicitly stated in the Act but are likely to be determined under the broader Customs Act 1901, which includes provisions for fines up to several thousand Australian dollars and potential imprisonment for serious or repeated offences. Compliance with the Act is crucial to avoid these legal consequences, as non-compliance can lead to significant financial and reputational damage for businesses.

Area of Law: Customs Law
Instrument: Act
Concepts: Commencement Provisions; Definitions & Interpretation; Repeal & Amendment

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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