{"data":[{"id":"new-zealand","type":"rules_of_origin_scheme","attributes":{"scheme_code":"new-zealand","title":"Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand","countries":["NZ"],"footnote":null,"unilateral":null,"fta_intro":"###  UK-Australia Free Trade Agreement\n\nThe UK has signed a free trade agreement with Australia, which came into effect on 31 May 2023.\n\n### What the agreement covers\n\nThe agreement aims to reduce barriers to trade between the UK and New Zealand. It removes tariffs on UK-New Zealand trade.\n\nUK tariffs on some sensitive agricultural products are reduced over a transitional period.\n\nIt also removes barriers to trade in services and in a number of other areas. This briefing looks at some of the main issues but does not cover all of the agreement's 33 chapters.\n","introductory_notes":"# Headnotes to the Annex\n\n1. The Product Specific Rule, or product specific set of rules, that applies to a particular subheading is set out immediately adjacent to the subheading, heading, or chapter, as applicable.\n\n2. The Product Specific Rules in this Annex are structured on the basis of the nomenclature of the Harmonized System in January 2017, including its General Interpretative Rules, Section Notes, and Chapter Notes.\n\n3. Where a tariff heading or subheading is subject to alternative product specific rules, it shall be sufficient to comply with one of the rules.\n\n4. A requirement of a change in tariff classification applies only to non-originating materials.\n\n5. Where the change in tariff classification rule expressly excludes a change from other tariff classifications, the exclusion applies only to non-originating materials.\n\n6. Section, chapter, or heading notes, where applicable, are found at the beginning of each section, chapter, or heading, and are read in conjunction with the product specific rules of origin and may impose further conditions, or provide an alternative product specific rule of origin.\n\n7. For the purposes of this Annex:\n\n- (a) “section” means a section of the Harmonized System 2017;\n\n- (b) “chapter” means the first two digits in the tariff classification number under the Harmonized System 2017;\n\n- (c) “heading” means the first four digits in the tariff classification number under the Harmonized System 2017; and\n\n- (d) “subheading” means the first six digits in the tariff classification number under the Harmonized System 2017.\n\nFor the avoidance of doubt, if a product or material is classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act 2018 and the Customs Tariff (Establishment) (EU Exit) Regulations 2020, contained in Annex 1 to the Tariff of the United Kingdom and interpreted in accordance with Part Two of the Tariff of the United Kingdom, HS 2017 shall be used to classify the product for the purposes of determining which product specific rule, or set of rules of origin, applies to the product and to classify the material for the purposes of determining the application of a product specific rule.\n\n1. For the purposes of column 4 titled ‘Product Specific Rule’ in section B of this Annex:\n\n- (a) “CC” means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the two-digit level;\n\n- (b) “CTH” means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the four-digit level;\n\n- (c) “CTSH” means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the six-digit level; and\n\n- (d) “RVC (25)” or “RVC (40)” means that the good must have a regional value content of either not less than 25 or 40 per cent using the build-up method or build-down method, as calculated under Article 4 (Regional Value Content).\n","cumulation_methods":{"bilateral":["GB","NZ"]},"proof_intro":null,"proof_codes":{"DE 2/3":"You must include one of the following document codes, as appropriate:\n\n- **U110** - if the claim is based on a 'declaration of origin' for a single shipment\n\n- **U111** - if the claim is based on a 'declaration of origin' for multiple shipments of identical products to cover a 12-month period\n\n- **U112** - if the claim is based on importers knowledge, using status code JP\n\nCodes **U110** and **U111** must be declared with one of the following [document status codes (opens in new window)](https://www.gov.uk/guidance/data-element-23-document-status-codes-of-the-customs-declaration-service-cds): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB.","DE 4/17":"The data element must include a preference code in the 300 series.","DE 5/16":"The data element must be completed with the country of preferential origin."},"show_proofs_for_geographical_areas":["NZ"]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"7451d10691c25c88caf49f367b32f88b","type":"rules_of_origin_link"},{"id":"3217c82edbcaeb9382422cea86d4cf0f","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"a02f550d23ffc9001b8ae644720611b5","type":"rules_of_origin_proof"},{"id":"b0c264905baf6746c412b04851eecac6","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"new-zealand/non-alteration","type":"rules_of_origin_article"},{"id":"new-zealand/originating_export","type":"rules_of_origin_article"},{"id":"new-zealand/insufficient-processing","type":"rules_of_origin_article"},{"id":"new-zealand/origin_processes","type":"rules_of_origin_article"},{"id":"new-zealand/cumulation-import","type":"rules_of_origin_article"},{"id":"new-zealand/originating_import","type":"rules_of_origin_article"},{"id":"new-zealand/verification","type":"rules_of_origin_article"},{"id":"new-zealand/packaging","type":"rules_of_origin_article"},{"id":"new-zealand/neutral-elements","type":"rules_of_origin_article"},{"id":"new-zealand/sets","type":"rules_of_origin_article"},{"id":"new-zealand/accessories","type":"rules_of_origin_article"},{"id":"new-zealand/tolerances","type":"rules_of_origin_article"},{"id":"new-zealand/wholly-obtained","type":"rules_of_origin_article"},{"id":"new-zealand/cumulation-export","type":"rules_of_origin_article"}]},"rule_sets":{"data":[{"id":"77774b20692d4ed60ab4cc622e9e6107","type":"rules_of_origin_rule_set"}]},"origin_reference_document":{"data":{"id":"7e4c7ed781f307e1e1695358eff945ae","type":"rules_of_origin_origin_reference_document"}}}},{"id":"cptpp","type":"rules_of_origin_scheme","attributes":{"scheme_code":"cptpp","title":"UK-Comprehensive and Progressive Agreement for Trans-Pacific Partnership Agreement (CPTPP)","countries":["BN","CL","JP","MY","NZ","PE","SG","VN","AU"],"footnote":null,"unilateral":null,"fta_intro":"","introductory_notes":"$LegislativeList\n* 1. For the purposes of interpreting the product specific rules of origin set out in this Annex, the following definitions apply:\n\n  * a. “section\" means a section of the Harmonized System 2012 (HS 2012);\n\n  * b. “chapter” means a chapter of the Harmonized System 2012 (HS 2012);\n\n  * c. “heading” means the first four digits of the tariff classification number under the Harmonized System 2012 (HS 2012); and\n\n  * d. “sub-heading” means the first six digits of the tariff classification number under the Harmonized System 2012 (HS 2012).\n\n\n* 2. Under this Annex, a good is an originating good if it is produced entirely in the territory of one or more of the Parties by one or more producers using non-originating materials, and:\n\n  * a. each of the non-originating materials used in the production of the good satisfies any applicable change in tariff classification requirement, or the good otherwise satisfies the production process requirement, regional value content requirement, or any other requirement specified in this Annex; and\n\n  * b. the good satisfies all other applicable requirements of this Origin Reference Document\n\n* 3. For the purposes of interpreting the product-specific rules of origin set out in this Annex:\n\n  * a. the specific rule, or specific set of rules, that applies to a particular heading, subheading or group of headings or subheadings is set out immediately adjacent to the heading, subheading or group of headings or subheadings;\n\n  * b. section, chapter or heading notes, where applicable, are found at the beginning of each section or chapter, and are read in conjunction with the product-specific rules of origin and may impose further conditions on, or provide an alternative to the product-specific rules of origin;\n\n  * c. the requirement of a change in tariff classification shall apply only to non-originating materials;\n\n  * d. if a product-specific rule of origin excludes certain materials of the Harmonized System, it shall be construed to mean that the product specific rule of origin requires that the excluded materials be originating for the good to be originating;\n\n  * e. if a good is subject to alternative product-specific rules of origin, the good shall be originating if it satisfies one of the alternatives;\n\n  * f. if a good is subject to a product-specific rule of origin that includes multiple requirements, the good shall be originating only if it satisfies all of the requirements; and\n\n  * g. if a single product-specific rule of origin applies to a group of headings or subheadings and that rule of origin specifies a change of heading or subheading, it shall be understood that the change in heading or subheading may occur from any other heading or subheading, as the case may be, including from any other heading or subheading within the group.\n\n* 4. For goods of chapters 84 and 87 marked with a symbol ( † ), an optional methodology for satisfying the regional value content requirement of the product specific rule of origin shall apply. This methodology is contained in Annex III (Provisions Related to the Product-Specific Rules of Origin for Certain Vehicles and Parts of Vehicles).\n$EndLegislativeList\n","cumulation_methods":{"bilateral":["BN","CL","JP","MY","NZ","PE","SG","VN","AU"]},"proof_intro":null,"proof_codes":{"DE 2/3:":"- **9081** to identify a claim under CPTPP and complete the document ID field with 9U01, 9U02 or 9U03 (see below) with status code JP\n - One of the following proof of origin codes together with an appropriate status code:\n\n    - **9U01** – Certification of Origin made out by the exporter\n\n    - **9U02** – Certification of Origin made out by the producer\n\n    - **9U03** – Certification of Origin made out by the importer","DE 4/17":"The data element must include a preference code in the 300 series.","DE 5/16":"Enter the CPTPP Party of preferential origin.\n\nFurther information on completing data elements can be found here:\n\n[https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/uk-trade-tariff-cds-volume-3-import-declaration-completion-guide](https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/uk-trade-tariff-cds-volume-3-import-declaration-completion-guide)"},"show_proofs_for_geographical_areas":["2051","2052","2053","2054","2055","2056","2057","2058","2059","2060"]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"96da8532c53d86ca8ba4d8e903579358","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"d50d0c7a127678595dc35382691ed799","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"cptpp/insufficient-processing","type":"rules_of_origin_article"},{"id":"cptpp/origin_processes","type":"rules_of_origin_article"},{"id":"cptpp/direct-transport","type":"rules_of_origin_article"},{"id":"cptpp/packaging_retail","type":"rules_of_origin_article"},{"id":"cptpp/cumulation-import","type":"rules_of_origin_article"},{"id":"cptpp/verification","type":"rules_of_origin_article"},{"id":"cptpp/packaging","type":"rules_of_origin_article"},{"id":"cptpp/neutral-elements","type":"rules_of_origin_article"},{"id":"cptpp/wholly-obtained-vessels","type":"rules_of_origin_article"},{"id":"cptpp/sets","type":"rules_of_origin_article"},{"id":"cptpp/accessories","type":"rules_of_origin_article"},{"id":"cptpp/tolerances","type":"rules_of_origin_article"},{"id":"cptpp/wholly-obtained","type":"rules_of_origin_article"},{"id":"cptpp/cumulation-export","type":"rules_of_origin_article"}]},"rule_sets":{"data":[]},"origin_reference_document":{"data":{"id":"5161b23a01420727a25a2a25394d8e3b","type":"rules_of_origin_origin_reference_document"}}}}],"included":[{"id":"7451d10691c25c88caf49f367b32f88b","type":"rules_of_origin_link","attributes":{"text":"Trade with New Zealand","url":"https://www.gov.uk/guidance/summary-of-the-uk-new-zealand-trade-continuity-agreement","source":"scheme"}},{"id":"3217c82edbcaeb9382422cea86d4cf0f","type":"rules_of_origin_link","attributes":{"text":"UK-New Zealand Trade Continuity Agreement (TCA)","url":"https://www.gov.uk/guidance/uk-new-zealand-trade-continuity-agreement-tca","source":"scheme"}},{"id":"a02f550d23ffc9001b8ae644720611b5","type":"rules_of_origin_proof","attributes":{"summary":"Declaration of origin","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration","content":"1. An origin declaration does not need to follow a prescribed format, provided it contains all minimum data elements identified in Annex I (Origin Declarations – Guidance).\n\n2. An origin declaration may be provided on, or attached to, an invoice or other commercial document issued in the exporting Party that contains some of the required minimum data elements, provided all the minimum data elements are included on or with the origin declaration.\n\n3. An origin declaration shall be valid for at least 12 months from the date it was completed or for a longer period as provided by the importing Party.\n\n4. An origin declaration will be applicable to a single importation of one or more goods or multiple importations of identical goods that occur within a specified period not exceeding 12 months after the date of original declaration.\n\n5. For any originating good imported into the territory of a Party on or after the date of entry into force of the United Kingdom-New Zealand Agreement, the customs authority of the importing Party shall accept an origin declaration that has been completed and signed prior to the date of entry into force by the exporter or producer of that good.\n\n6. If unassembled or disassembled products within the meaning of General Rule 2(a) of the Harmonized System falling within Sections XV to XXI of the Harmonized System 2017 are imported in instalments, a single origin declaration for those products may be used on request of the importer and in accordance with the requirements laid down by the customs authority of the importing Party.\n\n### Waiver of Origin Documentation\n\n1. An importer, exporter or producer shall not be required to present an origin declaration as specified in Article 18 (Origin Declaration) in respect of:\n\n    (a) an importation of a good whose customs value does not exceed 2,000 New Zealand dollars for goods imported in New Zealand, or 1,000 United Kingdom pounds for goods imported into the United Kingdom, or such higher amount as the importing Party may establish; *or*\n\n    (b) an importation of a good into the territory of the importing Party for which the importing Party has waived the requirement for an origin declaration.\n\n2. Paragraph 1 does not apply to an importation when the customs authority of the importing Party reasonably considers that the importation is part of a series of importations that have been undertaken or arranged for the purpose of avoiding the requirements of this Origin Reference Document related to origin declarations.\n"}},{"id":"b0c264905baf6746c412b04851eecac6","type":"rules_of_origin_proof","attributes":{"summary":"Importer's knowledge","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#importers-knowledge","content":"An importer may make a claim for preferential tariff treatment based on the importer's knowledge that a product is originating. Such claims shall be made by the importer of the good on the basis of:\n\n(a)\tthe importer having documentation demonstrating that the good is originating; or\n\n(b)\treasonable reliance on supporting documentation provided by the exporter or producer that the good is originating.\n\nIf a claim is based on importer's knowledge, an importer that becomes aware or has reason to believe that the importer's knowledge and supporting documentation for a good which it has imported, and to which preferential treatment has been granted, contains incorrect information shall immediately notify the customs authority of the importing Party in writing of any change affecting the originating status of that good and pay any duties owing.\n"}},{"id":"new-zealand/non-alteration","type":"rules_of_origin_article","attributes":{"article":"non-alteration","content":"1. An originating good shall retain its originating status if the good has been transported to the importing Party without passing through the territory of a non-party.\n\n2. An originating good transported through the territory of one or more non-parties shall retain its originating status provided that the good:\n\n    - (a) does not undergo further production or any other operation outside the territories of the Parties, other than unloading, reloading, separation from a bulk shipment or splitting of a consignment, storing, repacking, labelling or marking required by the importing Party or any other operation necessary to preserve it in good condition or to transport the good to the territory of the importing Party.\n\n    - (b) is not released to free circulation in the territory of any non-party.\n\n{{ Article 10 }}\n"}},{"id":"new-zealand/originating_export","type":"rules_of_origin_article","attributes":{"article":"originating_export","content":"Except as otherwise provided in this Origin Reference Document, a good is originating if it is:\n\n(a)\t**wholly obtained** or produced entirely in the territory of one or both of the Parties, as defined in Article 3 (Wholly Obtained Goods);\n\n(b)\tproduced entirely in the territory of one or both of the Parties, exclusively from **originating materials**; or\n\n(c)\tproduced entirely in the territory of one or both of the Parties using **non-originating materials**, provided the good satisfies all applicable requirements of Annex II (Product Specific Rules of Origin),\n\nin each case, provided the good satisfies all other applicable requirements of this Origin Reference Document.\n\n{{ Article 2}}\n"}},{"id":"new-zealand/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"The following operations are insufficient to confer origin on a product, whether or not the requirements of Articles 5 or 6 are satisfied:\n\n1. operations exclusively intended to preserve products in good condition during storage and transport ;\n\n2. breaking-up or assembly of packages;\n\n3. washing, cleaning, or operations to remove dust, oxide, oil, paint, or other coverings from a product;\n\n4. ironing or pressing of textiles or textile articles of Chapter 50 through 63 of HS 2012;\n\n5. simple painting or polishing operations;\n\n6. husking, partial or total bleaching, polishing, or glazing of cereals or rice of Chapter 10 that does not result in a change of chapter;\n\n7. operations to colour or flavour sugar of heading 17.01 or 17.02; operations to form sugar lumps of heading 17.01; partial or total grinding of crystal sugar of heading 17.01;\n\n8. peeling, stoning, or shelling of vegetables of Chapter 7, fruits of Chapter 8, nuts of heading 08.01 or 08.02 or groundnuts of heading 12.02, if these vegetables, fruits, nuts, or groundnuts remain classified within the same chapter;\n\n9. sharpening, simple grinding, or simple cutting;\n\n10. simple sifting, screening, sorting, classifying, grading, or matching;\n\n11. simple packaging operations, such as placing in bottles, cans, flasks, bags, cases, boxes, or fixing on cards or boards;\n\n12. affixing or printing marks, labels, logos, and other like distinguishing signs on the products or their packaging;\n\n13. mixing of sugar of heading 17.01 or 17.02 with any material;\n\n14. simple mixing of materials, whether or not of different kinds; simple mixing does not include an operation that causes a chemical reaction as defined in the notes to Chapter 28 or 29 of Annex 5;\n\n15. simple assembly of parts of articles to constitute a complete article of Chapter 61, 62, or 82 through 97 of HS 2012 or disassembly of complete articles of Chapter 61, 62, or 82 through 97 into parts;\n\n16. a combination of two or more operations specified in subparagraphs (a) to (o); and\n\n17. slaughter of animals.\n\nAll production carried out in the UK and in New Zealand on a product is considered when determining whether the production undertaken on that product is insufficient.\n\nAn operation shall be considered simple when neither special skills, nor machines, apparatus, or tools especially produced or installed for those operations are required for their  performance or  when  those skills, machines, apparatus, or tools do not contribute to the product's essential characteristics or properties.\n\n{{ Article 7 }}\n"}},{"id":"new-zealand/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":"## Article 17 - Claims for Preferential Treatment\n\n1. An importer may make a claim for preferential tariff treatment, based on a written or electronic origin declaration completed by the producer or exporter of the good, which meets the requirements of Article 18 (Origin Declaration).\n\n2. In addition to the method provided for in paragraph 1, an importer may make a claim for preferential tariff treatment based on the importer's knowledge that a product is originating. Such claims shall be made by the importer of the good on the basis of:\n\n    (a) the importer having documentation demonstrating that the good is originating; or\n\n    (b) reasonable reliance on supporting documentation provided by the exporter or producer that the good is originating.\n\n3. A claim for preferential tariff treatment may be denied if the importer, exporter, or producer of the good being imported fails to comply with any requirement of this Origin Reference Document. A claim for preference may be denied if the good does not qualify as an originating good.\n\n4. If a claim for preferential tariff treatment is based on an origin declaration, an importer must provide, on the request of the importing Party’s customs authority, a copy of the origin declaration and, in any event, such other documentation relating to the importation of the good in accordance with the domestic laws and regulations of the importing Party.\n\n## Article 18 - Origin Declaration\n\n1. An origin declaration does not need to follow a prescribed format, provided it contains all minimum data elements identified in Annex I (Origin Declarations – Guidance).\n\n2. An origin declaration may be provided on, or attached to, an invoice or other commercial document issued in the exporting Party that contains some of the required minimum data elements, provided all the minimum data elements are included on or with the origin declaration.\n\n3. An origin declaration shall be valid for at least 12 months from the date it was completed or for a longer period as provided by the importing Party.\n\n4. An origin declaration will be applicable to a single importation of one or more goods or multiple importations of identical goods that occur within a specified period not exceeding 12 months after the date of original declaration.\n\n5. For any originating good imported into the territory of a Party on or after the date of entry into force of the United Kingdom-New Zealand Agreement, the customs authority of the importing Party shall accept an origin declaration that has been completed and signed prior to the date of entry into force by the exporter or producer of that good.\n\n6. If unassembled or disassembled products within the meaning of General Rule 2(a) of the Harmonized System falling within Sections XV to XXI of the Harmonized System 2017 are imported in instalments, a single origin declaration for those products may be used on request of the importer and in accordance with the requirements laid down by the customs authority of the importing Party.\n\n## Article 19 - Waiver of Origin Documentation\n\n1. An importer, exporter or producer shall not be required to present an origin declaration as specified in Article 18 (Origin Declaration) in respect of:\n\n    (a) an importation of a good whose customs value does not exceed 2,000 New Zealand dollars for goods imported in New Zealand, or 1,000 United Kingdom pounds for goods imported into the United Kingdom, or such higher amount as the importing Party may establish; or\n\n    (b) an importation of a good into the territory of the importing Party for which the importing Party has waived the requirement for an origin declaration.\n\n2. Paragraph 1 does not apply to an importation when the customs authority of the importing Party reasonably considers that the importation is part of a series of importations that have been undertaken or arranged for the purpose of avoiding the requirements of this Origin Reference Document related to origin declarations.\n\n## Article 20 - Delayed Claims for Preferential Treatment\n\n1. An importer may apply for preferential tariff treatment, and a refund of any excess duties paid for a good, if the importer did not make a claim for preferential tariff treatment at the time of importation, provided that the good would have qualified for preferential tariff treatment when it was imported into the territory of the Party.\n\n2. As a condition for preferential tariff treatment under paragraph 1, an importer shall be required to:\n\n    (a) make a claim for preferential tariff treatment;\n\n    (b) provide a statement that the good was originating at the time of importation;\n\n    (c) provide a copy of an origin declaration, if the claim is based on an origin declaration;  and\n\n    (d) provide such other documentation relating to the importation of the good as the importing Party may require.\n\n3. An application under this Article must be made within one year of the date of importation, or a longer period if specified in the importing Party’s law.\n\n## Article 21 - Incorrect Claims for Preferential Treatment\n\n1. An exporter or producer that has completed an origin declaration, and becomes aware or has reason to believe that it contains incorrect information, shall be obliged to immediately notify the importer in writing of any change affecting the originating status of each good to which the origin declaration applies.\n\n2. If a claim is based on an origin declaration, an importer that becomes aware or has reason to believe that an origin declaration for a good which it has imported, and to which preferential treatment has been granted, contains incorrect information shall immediately notify the customs authority of the importing Party in writing of any change affecting the originating status of that good and pay any duties owing.\n\n3. If a claim is based on importer’s knowledge, an importer that becomes aware or has reason to believe that the importer’s knowledge and supporting documentation for a good which it has imported, and to which preferential treatment has been granted, contains incorrect information shall immediately notify the customs authority of the importing Party in writing of any change affecting the originating status of that good and pay any duties owing.\n\n4. When considering imposing a penalty in relation to an incorrect claim for preferential tariff treatment, a Party may consider as a significant mitigating factor a voluntary notification given in accordance with paragraph 1, 2 or 3, provided in the case of a notification given by an importer, the importer corrects the error and repays any duties owing.\n\n## Article 22 - Minor Errors and Discrepancies\n\n1. An origin declaration shall not be rejected due to minor discrepancies or errors, such as slight discrepancies between documents, omissions of information, or typing errors, provided these minor discrepancies or errors do not create doubt as to the originating status of the good.\n\n2. If the customs authority of the importing Party determines that an origin declaration in respect of a good imported into its territory is illegible or defective on its face, the importer shall be granted a period of no less than 30 days after the date the customs authority of the importing Party advises the importer that the declaration is illegible or defective to provide the customs authority of the importing Party with a copy of the corrected origin declaration.\n\n## Article 23 - Record Keeping Requirements\n\n1. An exporter or producer that has completed an origin declaration is required to keep, and to provide, upon request, a copy of the origin declaration and all supporting documentation including any written statements from a producer or supplier which are necessary to evidence that the good is originating for four years after the completion of the origin declaration, or for such longer period of time as the exporting Party may specify.\n\n2. An importer claiming preferential tariff treatment for a good imported into the territory of a Party shall maintain, for four years after the completion of the origin declaration, or for such longer period of time as that Party may specify:\n\n    (a) the documentation related to the importation, including the origin declaration if that served as the basis for the claim; and\n\n    (b) if the claim was based on the importer's knowledge, all records necessary to demonstrate that the good satisfies the requirements to obtain originating status.\n\n3. In accordance with a Party’s law and regulations, an importer, exporter, or producer may maintain documentation or records in any medium, provided that the documentation or records can be retrieved and printed.\n\n4. Preferential treatment to a good that is the subject of a verification of origin may be denied when the importer, exporter, or producer of the good that is required to maintain records or documentation under this Article:\n\n    (a) fails to maintain records or documentation in accordance with this Origin Reference Document; or\n\n    (b) denies access to those records or documentation.\n\n\n## Article 24 - Documentation Issued in a Non-Party\n\nA claim for preferential tariff treatment shall not be rejected for the sole reason that any supporting documents which are required pursuant to paragraph 4 of Article 18 (Origin Declaration) were issued in a non-party.\n\n## Article 25 - Transitional Provisions for Goods in Transit\n\nPreferential tariff treatment shall be granted to an originating good, if on the date of entry into force of the United Kingdom-New Zealand Agreement, the good:\n\n    (a) was being transported to that Party in accordance with Article 10 (Non-Alteration); or\n\n    (b) had not been imported into that Party,\n\nand if a valid claim under Article 17 (Claims for Preferential Tariff Treatment) for preferential tariff treatment is made within 180 days of the date of entry into force of the United Kingdom-New Zealand Agreement for that Party.\n"}},{"id":"new-zealand/cumulation-import","type":"rules_of_origin_article","attributes":{"article":"cumulation-import","content":"1.\tA good is originating if the good is produced in the territory of one or both of the Parties by one or more producers, provided that the good satisfies the requirements of Article 2 (Origin Criteria) and all other applicable requirements in this Origin Reference Document.\n\n2.\tAn originating good or material of one Party is considered originating in the territory of the other Party when used as a material in the production of a good in the territory of the other Party.\n\n3.\tProduction undertaken on a non-originating material in the territory of one or both Parties by one or more producers may contribute toward the originating content of a good for the purpose of determining its origin, regardless of whether that production was sufficient to confer originating status to the material itself.\n\n{{ Article 8 }}\n"}},{"id":"new-zealand/originating_import","type":"rules_of_origin_article","attributes":{"article":"originating_import","content":"Except as otherwise provided in this Origin Reference Document, a good is originating if it is:\n\n(a)\t**wholly obtained** or produced entirely in the territory of one or both of the Parties, as defined in Article 3 (Wholly Obtained Goods);\n\n(b)\tproduced entirely in the territory of one or both of the Parties, exclusively from **originating materials**; or\n\n(c)\tproduced entirely in the territory of one or both of the Parties using **non-originating materials**, provided the good satisfies all applicable requirements of Annex II (Product Specific Rules of Origin),\n\nin each case, provided the good satisfies all other applicable requirements of this Origin Reference Document.\n\n{{ Article 2}}\n"}},{"id":"new-zealand/verification","type":"rules_of_origin_article","attributes":{"article":"verification","content":"## Minimum Data Elements\n\nAn origin declaration that is the basis for a claim for preferential tariff treatment under the United Kingdom-New Zealand Agreement shall include the following elements:\n\n## Entity Name: Exporter or Producer\n\nProvide the name of the person or entity completing the declaration and indicate whether the origin declaration is being made by the exporter or producer of the good.\n\n## Signatory\n\nExporter: If the exporter is making out the declaration, provide the name of the signatory and contact details. Also provide the name and contact details of the exporter (noting that the signatory may be the same as the exporter e.g. if the exporter is an individual).\n\nProducer: If the producer is different from the exporter and if the producer is not making out the declaration, provide the name and contact details of the producer. If the producer is making out the declaration, provide the name of the signatory and contact details and (if different) provide the name of the producer and contact details.\n\n## Exporter’s Name and Address\n\nIf different from the Authorised Person, state the name and address (including country), telephone number, and email address of the exporter. The address of the exporter must be in the exporting Party. This information is not required if the producer is completing the origin declaration and does not know the identity of the exporter.\n\n## Producer’s Name and Address\n\n(a)\tIf different from the Authorised Person, state the name and address (including country), telephone number, and email address of the producer;\n\n(b)\tIf different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”; and\n\n(c)\tThe address of a producer must be the place of production of the good in a Party.\n\n## Importer’s Name and Address\n\nState, if known, the name and address (including country), telephone number, and email address of the importer. The address of the importer must be located in the territory of a Party.\n\n## Exporter Reference Number (for United Kingdom exporters and producers only)\n\n(a)\tIf the origin declaration is completed by an exporter located in the territory of the United Kingdom, provide the exporter reference number assigned in accordance with the laws and regulations of the United Kingdom. Where the exporter has not been assigned an exporter reference number, this information does not need to be provided; or\n\n(b)\tIf the origin declaration is completed by a producer in the United Kingdom, provide the exporter reference number assigned in accordance with the laws and regulations of the United Kingdom. Where the producer has not been assigned an exporter reference number, this information does not need to be provided.\n\n## Description and HS Tariff Classification of the Good\n\n(a)\tProvide a description of the good and the HS tariff classification of the good to the six-digit level. The description should be sufficient to relate it to the good covered by the origin declaration; and\n\n(b)\tIf the origin declaration covers a single shipment of a good, indicate, if applicable, the invoice number related to the exportation.\n\n## Origin Criterion\n\nSpecify the rule of origin under which the good qualifies.\n\n## Period for Origin Declaration to Apply (for multiple importations of identical goods)\n\nIf the origin declaration covers multiple shipments of identical goods for a specified period of up to 12 months from the date of declaration, as set out in Article 18 (Origin Declaration), state the period during which those shipments will be made.\n\n## Date and Signature\n\nThe origin declaration must be signed, dated, and accompanied by the following statement:\n\nThe exporter/producer certifies that the goods described in this document qualify as originating and the information contained in this document is true and accurate. The exporter/producer assumes responsibility for proving such representations and agrees to maintain and present upon request, or to make available during a verification visit, documentation necessary to support this origin declaration.\n"}},{"id":"new-zealand/packaging","type":"rules_of_origin_article","attributes":{"article":"packaging","content":"### Treatment of Packaging Materials and Packing Materials\n\n1. For the purpose of determining whether a good is originating, packaging materials and containers in which a good is packaged for retail sale shall, if classified with the good, be:\n\n    (a) disregarded in determining whether a good is wholly obtained or produced, or satisfies a process or change in tariff classification requirement set out in Annex II (Product Specific Rules of Origin) for the good; and\n\n    (b) taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good.\n\n2. Packing materials and containers for shipment shall be disregarded in determining whether a good is originating.\n\n3. Packing materials and containers for shipment means the goods used to protect a good during its transportation and does not include the packaging materials and containers in which a good is packaged for retail sale.\n\n### Recovered Materials and Remanufactured Goods\n\nFor the purposes of this Origin Reference Document:\n\n  (a) a recovered material which is recovered in the territory of one or more of the Parties shall be treated as originating when it is used in the production of, and incorporated into, a remanufactured good in a Party;\n\n  (b) a remanufactured good shall only be treated as originating if it meets the relevant rule of origin for an equivalent good when new; and\n\n  (c) a recovered material not incorporated into a remanufactured good in one of the Parties shall be treated as originating only if it meets the relevant rule of origin for an equivalent good when new.\n\n### Fungible Goods and Materials\n\n1. Fungible goods or materials means goods and materials of the same kind and commercial quality, possessing the same technical and physical characteristics and are interchangeable for commercial purposes.\n\n2. A fungible good or material is treated as originating based on the:\n\n    (a) physical segregation of each fungible good or material; or\n\n    (b) use of any inventory management method recognised in the Generally Accepted Accounting Principles if the fungible good or material is commingled, provided that the inventory management method selected is used throughout the fiscal year.\n\n3. The inventory management system must ensure that no more goods receive originating status than would have been the case if the fungible goods or materials had been physically segregated.\n\n{{ Articles 14 to 16 }}\n"}},{"id":"new-zealand/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"In the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand, neutral elements are referred to as **indirect material**.\n\n1. An indirect material is considered to be originating without regard to where it is produced.\n\n2. Indirect material means a material used in the production, testing, or inspection of a good but not physically incorporated into the good; or a material used in the maintenance of buildings or the operation of equipment, associated with the production of a good, including:\n\n(a) fuel, energy, catalysts, and solvents;\n\n(b) equipment, devices, and supplies used to test or inspect the good;\n\n(c) gloves, glasses, footwear, clothing, safety equipment, and supplies;\n\n(d) tools, dies, and moulds;\n\n(e) spare parts and materials used in the maintenance of equipment and buildings;\n\n(f) lubricants, greases, compounding materials, and other materials used in production or used to operate equipment and buildings; and\n\n(g) any other material that is not incorporated into the good but the use of which in the production of the good can reasonably be demonstrated to be part of that production.\n"}},{"id":"new-zealand/sets","type":"rules_of_origin_article","attributes":{"article":"sets","content":"1.\tIf goods are classified as a set, in accordance with the General Rules for the Interpretation of the Harmonized System, the set is originating only if:\n\n    (a)\teach good in the set is originating; or\n\n    (b)\tthe set contains a non-originating component good; and\n\n    - (i)\tat least one of the component goods of the set is originating; and\n\n    - (ii)\tthe value of all of the set’s non-originating component goods does not exceed 20 per cent of the value of the set.\n\n2.\tFor the purposes of paragraph 1, the value of the set shall be calculated in the same manner as the value of the good and the value of the set’s non-originating component goods shall be calculated in the same manner as the value of non-originating materials.\n\n{{ Article 13 }}\n"}},{"id":"new-zealand/accessories","type":"rules_of_origin_article","attributes":{"article":"accessories","content":"1. For the purpose of determining origin of a good, accessories, spare parts, tools, and instructional or other information materials classified and delivered with, but not invoiced separately from a good shall be:\n\n   1. disregarded in determining whether a good is wholly obtained or satisfies a process or change in tariff classification requirement set out in Annex II (Product-Specific Rules) for the good; and\n\n   2. taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good,\n\n   provided the quantities, value, and type of accessories, spare parts, tools, and instructional or other information material are customary for the good.\n\n2. Accessories, spare parts, tools, and instructional or other information materials, described in paragraph 1 shall be deemed to have the same originating status as the good with which they are delivered.\n\n{{ Article 12 }}\n"}},{"id":"new-zealand/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":"Where a good contains non-originating materials that do not satisfy the applicable change in tariff classification requirement specified in Annex II (Product Specific Rules of Origin) for the good, the good is nonetheless an originating good if:\n\n(a)\tthe value of those non-originating materials does not exceed 15 per cent of the value of the good;\n\n(b)\tin the case of goods classified under Chapters 1 to 24 and 50 to 63 of the Harmonized System 2017, the total weight of all those materials does not exceed 15 per cent of the net weight of the good, net weight meaning the weight of the material or good not including the weight of any packaging; or\n\n(c)\tin each case, the good meets all other applicable requirements of this Origin Reference Document, provided that the value of such non-originating materials shall be included in the value of non-originating materials for any applicable regional value content requirement.\n\n{{ Article 9 }}\n"}},{"id":"new-zealand/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"For the purposes of Article 2 (Origin Criteria) the following goods shall be considered as wholly obtained or produced entirely in one or both of the Parties if they are:\n\n(a)  minerals, mineral products, and other non-living natural resources, not included in subparagraphs (a) to (e), extracted or taken from there;\n\n(b)  plants, plant goods, or fungi grown, cultivated, harvested, picked, or gathered there;\n\n(c) live animals born and raised there;\n\n(d) goods obtained from live animals there;\n\n(e) an animal obtained by hunting, trapping, fishing, gathering, or capturing there, but not beyond the outer limits of the Parties’ territorial sea;\n\n(f) goods obtained from aquaculture there;\n\n(g) fish, shellfish, and other marine life taken from the sea, seabed, or subsoil, in accordance with international law, outside the territorial sea of the Parties and outside the territorial sea of non-parties by vessels that are registered, listed, or recorded with a Party and entitled to fly the flag of that Party, and any good produced from these goods on a factory ship that is registered, listed, or recorded with a Party and entitled to fly the flag of that Party;\n\n(h) minerals, mineral products, and other non-living natural resources, taken or extracted from the seabed, subsoil, or ocean floor of the Parties’ exclusive economic zone or continental shelf, provided that that Party or person of the Party has rights to exploit that seabed, subsoil, or ocean floor;\n\n- (i) a good that is:\n\n- (i) waste or scrap derived from production there; *or*\n\n- (ii) waste or scrap derived from used goods collected there, provided that those goods are fit only for the recovery of raw materials; *and*\n\n- (j) a good produced there, exclusively from goods referred to in subparagraphs (a) to (i), or from their derivatives.\n\n## Regional Value Content\n\nWhere Annex II (Product Specific Rules of Origin) specifies a regional value content test to determine whether a good is originating, the regional value content shall be calculated using one of the following methods:\n\n![Determining Regional Value Content (RVC) using the Build-Down Method](/images/roo/rvc/rvc_build_down.png)\n\n**Build-Up Method**: based on the value of originating materials\n\n![Determining Regional Value Content (RVC) using the Build-Up Method](/images/roo/rvc/rvc_build_up.png)\n\nin each case where:\n\n- “**RVC**” is the regional value content of a good, expressed as a percentage;\n\n- “**VOM**” is the value of originating materials used in the production of the good in the territory of one or both of the Parties, as determined in accordance with Articles 5 (Materials Used in Production) to Article 7 (Further Adjustments to the Value of Materials); *and*\n\n- “**VNM**” is the value of non-originating materials including materials of undetermined origin, used in the production of the good in the territory of one or both of the Parties, as determined in accordance with Articles 5 (Materials Used in Production) to Article 7 (Further Adjustments to the Value of Materials).\n\n## Materials Used in Production\n\n1. If a non-originating material undergoes further production such that it satisfies the requirements of this Origin Reference Document, the material is treated as originating when determining the originating status of the subsequently produced good, regardless of whether that material was produced by the producer of the good.\n\n2.  If non-originating material is used in the production of a good, the following may be counted as originating content for the purposes of determining whether the resulting good meets a regional value content requirement:\n\n    (a) the value of processing of the non-originating material undertaken in the territory of one or both of the Parties by one or more producers; *and*\n\n    (b) the value of any originating material used in the production of the non-originating material undertaken in the territory of one or both of the Parties by one or more producers.\n\n## Value of Materials Used in Production\n\nFor the purposes of this Origin Reference Document, the value of a material is:\n\n(a) for a material imported by the producer of the good, the price actually paid or payable for the material at the time of import or other value determined in accordance with the Customs Valuation Agreement, including the costs incurred in the international shipment of the good;\n\n(b) for a material acquired in the territory where the good is produced:\n\n- (i) the price paid or payable by the producer in the Party where the producer is located;\n\n- (ii) the value as determined for an imported material in subparagraph (a); *or*\n\n- (iii) the earliest ascertainable price paid or payable in the territory of the Party; *and*\n\n(c) for a material that is self-produced:\n\n- (i) all the costs incurred in the production of the material, which includes general expenses; *and*\n\n- (ii) an amount equivalent to the profit added in the normal course of trade, or equal to the profit that is usually reflected in the sale of goods of the same class or kind as the self-produced material that is being valued.\n\n# Further Adjustments to the Value of Materials\n\n1. For an originating material, the following expenses may be added to the value of the material, if not included under Article 6 (Value of Materials Used in Production):\n\n    (a) the costs of freight, insurance, packing, and all other costs incurred to transport the material to the location of the producer of the good;\n\n    (b) duties, taxes, and customs brokerage fees on the material, paid in the territory of a Party, other than duties and taxes that are waived, refunded, refundable, or otherwise recoverable, which include credit against duty or tax paid or payable; *and*\n\n    (c) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of reusable scrap or by-product.\n\n2. For a non-originating material or material of undetermined origin, the following expenses may be deducted from the value of the material:\n\n    (a) the costs of freight, insurance, packing, and all other costs incurred in transporting the material to the location of the producer of the good;\n\n    (b) duties, taxes, and customs brokerage fees on the material paid in the territory of one or both Parties, other than duties and taxes that are waived, refunded, refundable, or otherwise recoverable, which include credit against duty or tax paid or payable; *and*\n\n    (c) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of reusable scrap or by-product.\n\n3. For the purposes of this Article, if a cost, expense, or value is unknown or documentary evidence of the amount of the adjustment is not available, then no adjustment is allowed for that particular cost, expense, or value.\n\n{{ Articles 3 to 7 }}\n"}},{"id":"new-zealand/cumulation-export","type":"rules_of_origin_article","attributes":{"article":"cumulation-export","content":"1.\tA good is originating if the good is produced in the territory of one or both of the Parties by one or more producers, provided that the good satisfies the requirements of Article 2 (Origin Criteria) and all other applicable requirements in this Origin Reference Document.\n\n2.\tAn originating good or material of one Party is considered originating in the territory of the other Party when used as a material in the production of a good in the territory of the other Party.\n\n3.\tProduction undertaken on a non-originating material in the territory of one or both Parties by one or more producers may contribute toward the originating content of a good for the purpose of determining its origin, regardless of whether that production was sufficient to confer originating status to the material itself.\n\n{{ Article 8 }}\n"}},{"id":"285289eaec3b92593996c89ebf2a7182","type":"rules_of_origin_v2_rule","attributes":{"rule":"\u003cabbr title='Change of tariff heading'\u003eCTH\u003c/abbr\u003e: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).","rule_class":["CTH"],"operator":null,"footnotes":[]}},{"id":"a0ccdd8ffb70ba90ba1597289ca79da0","type":"rules_of_origin_v2_rule","attributes":{"rule":"The good has a Regional Value Content (RVC) as calculated under Article 4 of the Origin Reference Document of not less than 40%, whether using the build-up method or build-down method (RVC40).","rule_class":["RVC"],"operator":null,"footnotes":[]}},{"id":"77774b20692d4ed60ab4cc622e9e6107","type":"rules_of_origin_rule_set","attributes":{"heading":"48","subdivision":null},"relationships":{"rules":{"data":[{"id":"285289eaec3b92593996c89ebf2a7182","type":"rules_of_origin_v2_rule"},{"id":"a0ccdd8ffb70ba90ba1597289ca79da0","type":"rules_of_origin_v2_rule"}]}}},{"id":"7e4c7ed781f307e1e1695358eff945ae","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"The New Zealand Origin Reference Document","ord_version":"1.1","ord_date":"20 February 2023","ord_original":"Annex_1d_-_New_Zealand_Origin_Reference_Document.docx"}},{"id":"96da8532c53d86ca8ba4d8e903579358","type":"rules_of_origin_link","attributes":{"text":"The UK and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP)","url":"https://www.gov.uk/government/collections/the-uk-and-the-comprehensive-and-progressive-agreement-for-trans-pacific-partnershipcptpp","source":"scheme"}},{"id":"d50d0c7a127678595dc35382691ed799","type":"rules_of_origin_proof","attributes":{"summary":"Certification of origin","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration","content":"The certification of origin may be issued by the exporter, producer or importer, or issued by an issuing authority in accordance with Annex 3-A (Other arrangements) of the CPTPP agreement.\n\nA certification of origin:\n\n$LegislativeList\n- a. need not follow a prescribed format;\n- b. must be in writing, including electronic format;\n- c. must specify that the good is originating ; and\n- d. must contain a set of minimum data requirements as set out in Annex I (Minimum Data Requirements) of the CPTPP ORD\n$EndLegislativeList\n\nA certification of origin may apply to:\n\n$LegislativeList\n- a. a single shipment of a good into the territory of a party\n- b. multiple shipments of identical goods within any period specified in the certification of origin, but not exceeding 12 months.\n$EndLegislativeList\n\nA certification of origin shall be valid for 2 years after the date it was issued.\n\n1. If a producer certifies the origin of a good, the certification of origin shall be completed on the basis of the producer having information that the good is originating.\n\n2. If the exporter is not the producer of the good, a certification of origin may be completed by the exporter of the good on the basis of:\n\n    a.  the exporter having information that the good is originating; or\n\n    b.  reasonable reliance on the producer's information that the good is originating.\n\n3. A certification of origin may be completed by the importer of the good on the basis of:\n\n    a. the importer having documentation that the good is originating; or\n\n    b. reasonable reliance on supporting documentation provided by the exporter or producer that the good is originating.\n\n4. For greater certainty, nothing in paragraph 1 or 2 shall be construed to allow a Party to require an exporter or producer to complete a certification of origin or provide a certification of origin to another person.\n"}},{"id":"cptpp/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"Non-originating goods/materials must be processed to meet the PSRs, except in the case of short supply goods listed in Annex IV, provided that meet the conditions set out in that Annex.\r\n\r\nExcept as otherwise provided in a Party’s Tariff Schedule, where an importing Party applies a different preferential tariff under CPTTP to other Parties for the same originating good and more than one Party is involved in the production, for the correct tariff to be applied the preferential origin must be declared as the Party where the last production process occurred with the exception of the following:\r\n\r\n$LegislativeList\r\n* a. an operation to ensure the preservation of a good in good condition for the purposes of transport and storage\r\n\r\n* b. packaging, re-packaging, breaking up of consignments or putting up a good for retail sale, including placing a good in bottles, cans, flasks, bags, cases or boxes\r\n\r\n* c. mere dilution with water or another substance that does not materially alter the characteristics of the good\r\n\r\n* d. collection of goods intended to form sets, assortments, kits or composite goods; and\r\n\r\n* e. any combination of operations referred to in subparagraphs (a) through (d).\r\n$EndLegislativeList\n"}},{"id":"cptpp/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":"## Article 20 - Claims for Preferential Tariff Treatment\r\n\r\n$LegislativeList\r\n* 1. An importer may make a claim for preferential tariff treatment, based on a certification of origin completed by the exporter, producer or importer, or issued by an issuing authority in accordance with Annex 3-A (Other Arrangements) of the CPTPP Agreement.\r\n\r\n* 2. A certification of origin:\r\n\r\n  * a. need not follow a prescribed format;\r\n\r\n  * b. must be in writing, including electronic format;\r\n\r\n  * c. must specify that the good is both originating and meets the requirements of this Origin Reference Document; and\r\n\r\n  * d. must contain a set of minimum data requirements as set out in Annex I (Minimum Data Requirements).\r\n\r\n* 3. certification of origin may apply to:\r\n\r\n  * a. a single shipment of a good into the territory of a Party; or\r\n\r\n  * b. multiple shipments of identical goods within any period specified in the certification of origin, but not exceeding 12 months.\r\n\r\n* 4. certification of origin shall be valid for two years after the date that it was issued.\r\n\r\n* 5. An importer may submit a certification of origin in English. If the certification of origin is not in English, the importing Party may require the importer to submit a translation in the language of the importing Party.\r\n$EndLegislativeList\r\n\r\n## Article 21 - Basis of a Certification of Origin\r\n\r\n$LegislativeList\r\n* 1. If a producer certifies the origin of a good, the certification of origin shall be completed on the basis of the producer having information that the good is originating.\r\n\r\n* 2. If the exporter is not the producer of the good, a certification of origin may be completed by the exporter of the good on the basis of:\r\n\r\n  * a. the exporter having information that the good is originating; or\r\n\r\n  * b. reasonable reliance on the producer’s information that the good is originating.\r\n\r\n* 3. A certification of origin may be completed by the importer of the good on the basis of:\r\n\r\n  * a. the importer having documentation that the good is originating; or\r\n\r\n  * b. reasonable reliance on supporting documentation provided by the exporter or producer that the good is originating.\r\n\r\n* 4. For greater certainty, nothing in paragraph 1 or 2 shall be construed to allow a Party to require an exporter or producer to complete a certification of origin or provide a certification of origin to another person.\r\n$EndLegislativeList\r\n\r\n## Article 22 - Discrepancies\r\n\r\nA certification of origin shall not be rejected due to minor errors or discrepancies in the certification of origin.\r\n\r\n## Article 23 - Waiver of Declaration of Origin\r\n\r\nA certificate of origin is not required if:\r\n\r\n$LegislativeList\r\na. the customs value of the importation does not exceed 1,000 United Kingdom pounds for goods imported into the United Kingdom or any higher amount as the importing Party may establish; or\r\n\r\nb. it is a good for which the importing Party has waived the requirement or does not require the importer to present a certification of origin,\r\n$EndLegislativeList\r\n\r\nprovided that the importation does not form part of a series of importations carried out or planned for the purpose of evading compliance with the importing Party’s laws governing claims for preferential tariff treatment under this Origin Reference Document.\r\n\r\n#  Article 24 - Obligations Relating to Importation\r\n\r\n$LegislativeList\r\n* 1. Except as otherwise provided for in this Origin Reference Document, for the purpose of claiming preferential tariff treatment, the importer shall:\r\n\r\n  * a. make a declaration that the good qualifies as an originating good;\r\n\r\n  * b. have a valid certification of origin in its possession at the time the declaration referred to in subparagraph (a) is made;\r\n\r\n  * c. provide a copy of the certification of origin to the importing Party if required by the Party; and\r\n\r\n  * d. if required by a Party to demonstrate that the requirements in Article 18 (Transit and Transhipment) have been satisfied, provide relevant documents, such as transport documents, and in the case of storage, storage or customs documents.\r\n\r\n* 2. If the importer has reason to believe that the certification of origin is based on incorrect information that could affect the accuracy or validity of the certification of origin, the importer shall correct the importation document and pay any customs duty and, if applicable, penalties owed.\r\n\r\n* 3. No importing Party shall subject an importer to a penalty for making an invalid claim for preferential tariff treatment if the importer, on becoming aware that such a claim is not valid and prior to discovery of the error by that Party, voluntarily corrects the claim and pays any applicable customs duty under the circumstances provided for in the Party’s law.\r\n$EndLegislativeList\r\n\r\n## Article 25 - Obligations Relating to Exportation\r\n\r\n$LegislativeList\r\n* 1. An exporter or producer that completes a certification of origin shall submit a copy of that certification of origin to the exporting Party, on its request.\r\n\r\n* 2. A false certification of origin or other false information provided by an exporter or a producer to support a claim that a good exported to the territory of another Party is originating may have the same legal consequences, with appropriate modifications, as those that would apply to an importer in its territory that makes a false statement or representation in connection with an importation.\r\n\r\n* 3. If an exporter or a producer has provided a certification of origin and has reason to believe that it contains or is based on incorrect information, the exporter or producer shall promptly notify, in writing, every person and every Party to whom the exporter or producer provided the certification of origin of any change that could affect the accuracy or validity of the certification of origin.\r\n$EndLegislativeList\r\n\r\n## Article 26 - Record Keeping Requirements\r\n\r\n$LegislativeList\r\n* 1. An importer claiming preferential tariff treatment for a good imported into the territory of a Party shall maintain, for a period of no less than five years from the date of importation of the good:\r\n\r\n  * a. the documentation related to the importation, including the certification of origin that served as the basis for the claim; and\r\n\r\n  * b. all records necessary to demonstrate that the good is originating and qualified for preferential tariff treatment, if the claim was based on a certification of origin completed by the importer.\r\n\r\n* 2. A producer or exporter that provides a certification of origin shall maintain, for a period of no less than five years from the date the certification of origin was issued, all records necessary to demonstrate that a good for which the exporter or producer provided a certification of origin is originating.\r\n\r\n* 3. An importer, exporter or producer may choose to maintain the records specified in paragraphs 1 and 2 in any medium that allows for prompt retrieval, including electronic, optical, magnetic or written form in accordance with a Party’s laws and regulations.\r\n$EndLegislativeList\n"}},{"id":"cptpp/direct-transport","type":"rules_of_origin_article","attributes":{"article":"direct-transport","content":"$LegislativeList\r\n* 1. An originating good shall retain its originating status if the good has been transported to the importing Party without passing through the territory of a non-Party.\r\n\r\n* 2. If an originating good is transported through the territory of one or more non-Parties, the good shall retain its originating status provided that the good:\r\n\r\n  * a. does not undergo any operation outside the territories of the Parties other than: unloading; reloading; separation from a bulk shipment; storing; labelling or marking required by the importing Party; or any other operation necessary to preserve it in good condition or to transport the good to the territory of the importing Party; and\r\n\r\n  * b. remains under the control of the customs administration in the territory of a non-Party.\r\n$EndLegislativeList\r\n\r\n{{Article 18}}\n"}},{"id":"cptpp/packaging_retail","type":"rules_of_origin_article","attributes":{"article":"packaging_retail","content":"$LegislativeList\r\n* 1. Packaging materials and containers in which a good is packaged for retail sale, if classified with the good, shall be disregarded in determining whether all the non-originating materials used in the production of the good have satisfied the applicable process or change in tariff classification requirement set out in Annex II (Product-Specific Rules of Origin) or whether the good is wholly obtained or produced.\r\n\r\n* 2. If a good is subject to a regional value content requirement, the value of the packaging materials and containers in which the good is packaged for retail sale, if classified with the good, shall be taken into account as originating or non-originating, as the case may be, in calculating the regional value content of the good.\r\n$EndLegislativeList\n"}},{"id":"cptpp/cumulation-import","type":"rules_of_origin_article","attributes":{"article":"cumulation-import","content":"***Cumulation in CPTPP states***\r\n\r\n$LegislativeList\r\n* 1. A good is regarded as originating if the good is produced in the territory of one or more of the Parties by one or more producers, provided that the good satisfies the requirements in Article 2 (Originating Goods) and all other applicable requirements in this Origin Reference Document.\r\n\r\n* 2. An originating good or material of one or more of the Parties that is used in the production of another good in the territory of another Party is considered as originating in the territory of the other Party.\r\n\r\n* 3. Production undertaken on a non-originating material in the territory of one or more of the Parties by one or more producers may contribute toward the originating content of a good for the purpose of determining its origin, regardless of whether that production was sufficient to confer originating status to the material itself.\r\n$EndLegislativeList\r\n\r\n{{Article 10}}\n"}},{"id":"cptpp/verification","type":"rules_of_origin_article","attributes":{"article":"verification","content":"## Verification of proofs of origin\r\n\r\n$LegislativeList\r\n* 1. An importer may be denied a claim for preferential tariff treatment if:\r\n\r\n  * a. the importing Party determines that the good does not qualify for preferential treatment;\r\n\r\n  * b. pursuant to a verification under Article 3.27 (Verification of Origin) of the CPTPP Agreement, the importing Party has not received sufficient information to determine that the good qualifies as originating;\r\n\r\n  * c. the exporter, producer or importer fails to respond to a written request for information in accordance with Article 3.27 (Verification of Origin) of the CPTPP Agreement;\r\n\r\n  * d. after receipt of a written notification for a verification visit, the exporter or producer does not provide its written consent in accordance with Article 3.27 (Verification of Origin) of the CPTPP Agreement;\r\n\r\n  * e. the importer, exporter or producer fails to comply with the requirements of this Origin Reference Document; or\r\n\r\n  * f. for a textile and apparel good, if, pursuant to a verification under Chapter 4 of the CPTPP Agreement, access or permission for the visit is denied, the importing Party is prevented from completing the visit on the proposed date, and the exporter or producer does not provide an alternative date acceptable to the importing Party, or the exporter or producer does not provide access to the relevant records or facilities during a visit.\r\n\r\n* 2. If an importer is denied a claim for preferential tariff treatment, they shall be issued with a determination that includes the reasons for the determination.\r\n\r\n* 3. A claim for preferential tariff treatment shall not be rejected for the sole reason that the invoice was issued in a non-Party. If an invoice is issued in a non-Party, the certification of origin shall be separate from the invoice.\r\n\r\n* 4. If the competent authority that issued the certification of origin fails to respond to a verification request, the importing Party may deny the claim for preferential tariff treatment.\r\n$EndLegislativeList\r\n\r\n{{Article 27}}\n"}},{"id":"cptpp/packaging","type":"rules_of_origin_article","attributes":{"article":"packaging","content":"Packing materials and containers for shipment shall be disregarded in determining whether a good is originating.\r\n\r\n{{Article 15}}\n"}},{"id":"cptpp/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"“indirect material” means a material used in the production, testing or inspection of a good but not physically incorporated into the good; or a material used in the maintenance of buildings or the operation of equipment, associated with the production of a good, including:\r\n\r\n$LegislativeList\r\n* i. fuel, energy, catalysts and solvents;\r\n\r\n* ii. equipment, devices and supplies used to test or inspect the good;\r\n\r\n* iii. gloves, glasses, footwear, clothing, safety equipment and supplies;\r\n\r\n* iv. tools, dies and moulds;\r\n\r\n* v. spare parts and materials used in the maintenance of equipment and buildings;\r\n\r\n* vi. lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; and\r\n\r\n* vii. any other material that is not incorporated into the good but the use of which in the production of the good can reasonably be demonstrated to be a part of that production.\r\n$EndLegislativeList\r\n\r\nAn indirect material shall be considered to be originating without regard to where it is produced.\r\n\r\n{{Articles 1 and 16}}\n"}},{"id":"cptpp/wholly-obtained-vessels","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-vessels","content":"A good produced from goods referred to in subparagraph (g) on board a factory ship that is registered, listed or recorded with a Party and entitled to fly the flag of that Party.\r\n\r\n{{Article 3}}\n"}},{"id":"cptpp/sets","type":"rules_of_origin_article","attributes":{"article":"sets","content":"$LegislativeList\r\n* 1. For a set classified as a result of the application of Rule 3(a) or (b) of the General Rules for the Interpretation of the Harmonized System, the originating status of the set shall be determined in accordance with the product-specific rule of origin that applies to the set.\r\n\r\n* 2. For a set classified as a result of the application of Rule 3(c) of the General Rules for the Interpretation of the Harmonized System, the set shall be originating only if each good in the set is originating and both the set and the goods meet the other applicable requirements of this Origin Reference Document.\r\n\r\n* 3. Notwithstanding paragraph 2, for a set classified as a result of the application of Rule 3(c) of the General Rules for the Interpretation of the Harmonized System, the set shall be originating if the value of all the non-originating goods in the set does not exceed 10 per cent of the value of the set.\r\n\r\n* 4. Notwithstanding paragraphs 1 through 3, and the textile and apparel product-specific rules of origin set out in Annex II (Product-Specific Rules of Origin), textile and apparel goods put up in sets for retail sale, classified as a result of the application of Rule 3 of the General Rules for the Interpretation of the Harmonized System, shall not be regarded as originating goods unless each of the goods in the set is an originating good or the total value of the non-originating goods in the set does not exceed 10 per cent of the value of the set.\r\n\r\n* 5. For the purposes of paragraph 3 and 4:\r\n\r\n  * a. the value of non-originating goods in the set shall be calculated in the same manner as the value of non-originating materials in this Origin Reference Document; and\r\n\r\n  * b. the value of the set shall be calculated in the same manner as the value of the good in this Origin Reference Document.\r\n$EndLegislativeList\r\n\r\n{{Article 17}}\n"}},{"id":"cptpp/accessories","type":"rules_of_origin_article","attributes":{"article":"accessories","content":"For the purpose of determining whether a good is wholly obtained, or satisfies a process or change in tariff classification requirement as set out in Annex II (Product-Specific Rules of Origin), accessories, spare parts, tools or instructional or other information materials, as described in paragraph 4, shall be disregarded; and\r\n\r\n$LegislativeList\r\n* 2. For the purpose of determining whether a good meets a regional value content requirement, the value of the accessories, spare parts, tools or instructional or other information materials, as described in paragraph 4, shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good.\r\n\r\n* 3. A good’s accessories, spare parts, tools or instructional or other information materials, as described in paragraph 4, shall be deemed to have the originating status of the good with which they are delivered.\r\n\r\n* 4. For the purposes of this Article, accessories, spare parts, tools, and instructional or other information materials are covered when:\r\n\r\n  * a. the accessories, spare parts, tools and instructional or other information materials are classified with, delivered with but not invoiced separately from the good; and\r\n\r\n  * b. the types, quantities, and value of the accessories, spare parts, tools and instructional or other information materials are customary for that good.\r\n$EndLegislativeList\r\n\r\n{{Article 13}}\n"}},{"id":"cptpp/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":"$LegislativeList\r\n* 1. Except as provided in paragraphs 4 to 7, a good that contains non-originating materials that do not satisfy the applicable change in tariff classification requirement specified in Annex II (Product-Specific Rules of Origin) for the good shall nonetheless be regarded as an originating good if the value of all those materials does not exceed 10 per cent of the value of the good, as defined under Article 1 (Definitions), and the good meets all the other applicable requirements of this Origin Reference Document.\r\n\r\n* 2. Paragraph 1 applies only when using a non-originating material in the production of another good.\r\n\r\n* 3. If a good described in paragraph 1 is also subject to a regional value content requirement, the value of those non-originating materials shall be included in the value of non-originating materials for the applicable regional value content requirement.\r\n\r\n* 4. A textile or apparel good classified outside of Chapters 61 through 63 of the Harmonized System 2012 that contains non-originating materials that do not satisfy the applicable change in tariff classification requirement specified in Annex II (Product-Specific Rules of Origin), shall nonetheless be considered to be an originating good if the total weight of all those materials is not more than 10 per cent of the total weight of the good and the good meets all the other applicable requirements of this Origin Reference Document.\r\n\r\n* 5. A textile or apparel good classified in Chapters 61 through 63 of the Harmonized System 2012 that contains non-originating fibres or yarns in the component of the good that determines the tariff classification of the good that do not satisfy the applicable change in tariff classification set out in Annex II (Product-Specific Rules of Origin), shall nonetheless be considered to be an originating good if the total weight of all those fibres or yarns is not more than 10 per cent of the total weight of that component and the good meets all the other applicable requirements of this Origin Reference Document.\r\n\r\n* 6. Notwithstanding paragraphs 4 and 5, a good described in paragraph 4 containing elastomeric yarn or a good described in paragraph 5 containing elastomeric yarn in the component of the good that determines the tariff classification of the good shall be considered to be an originating good only if such yarns are wholly formed in the territory of one or more of the Parties. (footnote: For greater certainty, this paragraph shall not be construed to require a material listed in Annex IV (Short Supply List of Products) to be produced from elastomeric yarns wholly formed in the territory of one or more of the Parties.\r\nFor the purposes of this paragraph, “wholly formed” means all production processes and finishing operations, beginning with the extrusion of filaments, strips, film or sheet, and including drawing to fully orient a filament or slitting a film or sheet into strip, or the spinning of all fibres into yarn, or both, and ending with a finished yarn or plied yarn.)\r\n\r\n* 7. This article shall not apply to:\r\n\r\n  * a. non-originating materials of HS 2012 heading 04.01 through 04.06, or non-originating dairy preparations containing over 10 per cent by dry weight of milk solids of subheading 1901.90 or 2106.90, used in the production of a good of heading 04.01 through 04.06 other than a good of subheading 0402.10 through 0402.29 or 0406.30 (footenote: For greater certainty, milk powder of HS 2012 subheading 0402.10 through 0402.29, and processed cheese of subheading 0406.30, that is originating as a result of the application of the 10 per cent de minimis allowance in Article 11 (De Minimis), shall be an originating material when used in the production of any good of heading 04.01 through 04.06 as referred to in subparagraph (a) or the goods listed in subparagraph (b))\r\n\r\n  * b. non-originating materials of HS 2012 heading 04.01 through 04.06, or non-originating dairy preparations containing over 10 per cent by dry weight of milk solids of subheading 1901.90, used in the production of the following goods:\r\n\r\n    * i. infant preparations containing over 10 per cent by dry weight of milk solids of subheading 1901.10;\r\n\r\n    * ii. mixes and doughs, containing over 25 per cent by dry weight of butterfat, not put up for retail sale of subheading 1901.20;\r\n\r\n    * iii. dairy preparations containing over 10 per cent by dry weight of milk solids of subheading 1901.90 or 2106.90;\r\n\r\n    * iv. goods of heading 21.05;\r\n\r\n    * v. beverages containing milk of subheading 2202.90; or\r\n\r\n    * vi. animal feeds containing over 10 per cent by dry weight of milk solids of subheading 2309.90;\r\n\r\n  * c. non-originating materials of HS 2012 heading 08.05 or subheading 2009.11 through 2009.39, used in the production of a good of subheading 2009.11 through 2009.39 or a fruit or vegetable juice of any single fruit or vegetable, fortified with minerals or vitamins, concentrated or unconcentrated, of subheading 2106.90 or 2202.90;\r\n\r\n  * d. non-originating materials of Chapter 15 of the Harmonized System 2012, used in the production of a good of headings 15.07, 15.08, 15.12, or 15.14; or\r\n\r\n  * e. non-originating peaches, pears or apricots of Chapter 8 or 20 of the Harmonized System 2012, used in the production of a good of heading 20.08.\r\n$EndLegislativeList\r\n\r\n{{Article 11}}\n"}},{"id":"cptpp/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"For the purposes of Article 2 (Originating Goods), a good is wholly obtained or produced entirely in the territory of one or more of the Parties if it is:\r\n\r\n$LegislativeList\r\n* a. a plant or plant good, grown, cultivated, harvested, picked or gathered there;\r\n\r\n* b. a live animal born and raised there;\r\n\r\n* c. a good obtained from a live animal there;\r\n\r\n* d. an animal obtained by hunting, trapping, fishing, gathering or capturing there;\r\n\r\n* e. a good obtained from aquaculture there;\r\n\r\n* f. a mineral or other naturally occurring substance, not included in subparagraphs (a) through (e), extracted or taken from there;\r\n\r\n* g. fish, shellfish and other marine life taken from the sea, seabed or subsoil outside the territories of the Parties and, in accordance with international law, outside the territorial sea of non-Parties by vessels that are registered, listed or recorded with a Party and entitled to fly the flag of that Party;\r\n\r\n* h. a good produced from goods referred to in subparagraph (g) on board a factory ship that is registered, listed or recorded with a Party and entitled to fly the flag of that Party;\r\n\r\n* i. a good other than fish, shellfish and other marine life taken by a Party or a person of a Party from the seabed or subsoil outside the territories of the Parties, and beyond areas over which non-Parties exercise jurisdiction provided that Party or person of that Party has the right to exploit that seabed or subsoil in accordance with international law;\r\n\r\n* j. a good that is:\r\n\r\n  * i. waste or scrap derived from production there; or\r\n\r\n  * ii. waste or scrap derived from used goods collected there, provided that those goods are fit only for the recovery of raw materials; and\r\n\r\n* k. a good produced there, exclusively from goods referred to in subparagraphs (a) through (j), or from their derivatives.\r\n$EndLegislativeList\r\n\r\n{{Article 3}}\n"}},{"id":"cptpp/cumulation-export","type":"rules_of_origin_article","attributes":{"article":"cumulation-export","content":"***Cumulation in the United Kingdom***\r\n\r\n$LegislativeList\r\n* 1. A good is regarded as originating if the good is produced in the territory of one or more of the Parties by one or more producers, provided that the good satisfies the requirements in Article 2 (Originating Goods) and all other applicable requirements in this Origin Reference Document.\r\n\r\n* 2. An originating good or material of one or more of the Parties that is used in the production of another good in the territory of another Party is considered as originating in the territory of the other Party.\r\n\r\n* 3. Production undertaken on a non-originating material in the territory of one or more of the Parties by one or more producers may contribute toward the originating content of a good for the purpose of determining its origin, regardless of whether that production was sufficient to confer originating status to the material itself.\r\n$EndLegislativeList\r\n\r\n{{Article 10}}\n"}},{"id":"5161b23a01420727a25a2a25394d8e3b","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"The CPTPP Origin Reference Document, version 1.1, dated 30 September 2024","ord_version":"1.1","ord_date":"30 September 2024","ord_original":"240924_ORD_CPTPP_v1.1.docx"}}]}