Australia New Zealand Closer Economic Relations Trade Agreement - Determined Manufactured Raw Materials Notice No. 2002/1

The Notice revolves around a few discrete legal/administrative concepts as presented in the text.

1. Determination of "manufactured raw materials of New Zealand"

   • The central concept is the declaration that specified goods are "manufactured raw materials of New Zealand." The instrument does not define the legal consequences of that label within the Notice itself; it simply records the determination under the cited statutory power. The phrase is repeated in the title and the opening lines, signalling that the purpose of the list is to identify which materials are to be treated as New Zealand-manufactured raw materials for the statutory scheme under which the delegate acted.

2. Statutory authority and delegation

   • The instrument is made "pursuant to paragraph 153J(1)(c) of the Customs Act 1901" and is executed by "John Peter Arndell, delegate of the Chief Executive Officer." The Notice therefore uses delegated administrative power under the Customs Act to effect the listing. The delegation is explicit in the signature line.

3. Itemised schedule with tariff references

   • The substance is a long itemised schedule of materials. Each line pairs a descriptive item heading with a tariff reference (for example "Citric acid , 2918.14.00") and in numerous items the text contains detailed qualifying language. Those qualifiers include measurements (width, grammage, length), composition (percentage cotton/polyesters, CAS numbers), exclusions (e.g. "but NOT including..."), and cross-references to classification headings (for example Chapter 62 of Schedule 3 to the Customs Tariff Act 1995). The Notice repeatedly marks the tariff references as "for information only."

4. Revocation of prior determinations

   • The final operative line revokes "All previous determinations that materials are the manufactured raw materials of New Zealand." That is a broad revocation clause: it does not limit revocation to earlier determinations of the same form or to specified items; it revokes prior determinations generally.

5. Interplay with tariff classification

   • Although the Notice is a determination under the Customs Act, it repeatedly invokes tariff headings and Schedule/Chapter references from the Customs Tariff Act 1995 and includes Tariff Concession (TC) numbers, BL numbers and CAS numbers. The Notice therefore connects the determination to the tariff classification and description apparatus used by Customs, albeit with the cautionary note that the tariff references are for information only.

6. Granularity and conditionality

   • Many entries are not just item names; they are conditional descriptions that create precise thresholds (for example fabric weight, tensile strength, yarn counts, presence or absence of coating). The list therefore operates as a set of technical product definitions for administrative recognition rather than a loose inventory.

These are the Notice’s principal concepts as they appear in the text. The instrument does not itself include a legal exposition of why an item is determined or what downstream legal or commercial consequences attach to the category beyond its title and statutory citation. The Notice’s content should therefore be read as an administrative schedule that will be applied within the wider statutory framework in which s153J sits.

Directly affected parties, as identifiable from the text and its structure, are the commercial actors and intermediaries whose activities intersect with the customs and tariff systems and with the Australia New Zealand Closer Economic Relations Trade Agreement (the heading of the instrument).

1. Importers and customs brokers

   • Entities importing the listed goods into Australia, or importing goods that incorporate or reference these materials, will be the immediate users of the determination. Importers and their customs brokers will need to know whether a given shipment corresponds to one of the listed entries and to match the entry’s qualifiers. The Notice supplies specific product descriptors and tariff references which importers and brokers will use when preparing import documentation and entries.

2. Australian manufacturers and users of inputs

   • Manufacturers in Australia who source these materials from New Zealand or who rely on the classification of inputs as New Zealand manufactured raw materials will be affected. Whether and how they are affected depends on the statutory consequences attached to the label "manufactured raw materials of New Zealand" under the broader customs and trade rules, but the instrument clearly targets the administrative recognition that such inputs are New Zealand manufactured raw materials.

3. New Zealand producers and exporters

   • Producers and exporters in New Zealand of the listed goods have a direct interest: this determination constitutes an administrative recognition, which may influence cross‑Tasman trade flows. The Notice’s title ties it to the Australia New Zealand trade agreement context.

4. Customs administration

   • The Australian Customs authority (operational staff, tariff classification teams, and compliance units) will use this instrument as a reference. The text is an administrative tool for Customs to apply the statutory provision.

5. Domestic competitors and sectors

   • Firms manufacturing similar goods in Australia could be affected by the administrative recognition of New Zealand-manufactured inputs; for example, domestic suppliers competing with New Zealand exporters will need to consider the status of these materials in buyers’ procurement decisions. The Notice itself does not state pricing or tariff outcomes, only determination status, but it is an input to how customs treatment might be administered.

6. Legal and compliance advisers

   • Lawyers, accountants and compliance professionals advising clients on importation, tariff classification and origin issues will use the Notice as a primary source. The precision of many entries (dimensions, composition, exclusions) creates a demand for careful product matching and recordkeeping.

Who pays

• The Notice itself does not levy charges. However, affected parties who engage with these determinations in importation processes commonly bear costs: compliance, classification, documentation, and potentially customs duties where applicable under the relevant customs regime. The Notice does not itself prescribe duties, but it supplies the administrative classification that parties will need to apply to their commercial transactions.

Who decides

• The determination was made by the delegate of the Chief Executive Officer of Customs under paragraph 153J(1)(c). In practice, the delegate and Customs will be the decision-maker implementing the list. Compliance determinations on individual consignments will depend on customs officers and the information provided by importers and brokers as to whether a product meets the listed descriptors.

Behaviour changes triggered

• The instrument creates an administrative signal that parties can and should use: importers will start (or continue) to check the list against consignments; suppliers may emphasise that their goods meet the descriptions; customs brokers and compliance teams will obtain and hold documentation supporting product specifications that match the Notice. The Notice’s revocation of prior determinations also requires affected parties to check whether prior entitlements still apply or whether the new list changes their treatment.

The instrument does not itself record transitional arrangements, dispute mechanisms, or how Customs will verify conformity to the listed qualifiers. Affected parties will need to align their administrative processes , product identification, documentation and customs entry practices , to the Notice’s item descriptions and to the statutory and administrative apparatus in which the Notice sits.

The Notice itself is lean on duties and rights language. It performs a declaratory function: it determines that listed materials are "manufactured raw materials of New Zealand." From the text alone, the instrument confers recognition rather than explicitly detailing rights or imposing duties. Nevertheless, several practical rights and duties follow from the instrument’s nature and the way customs determinations operate.

Duties imposed by the instrument (as appearing in the text)

• The instrument contains no express prescriptive duties on private parties. It does not require data disclosure, payment of fees, submission of evidence, or changes to existing contractual arrangements. The only mandatory element is the revocation of prior determinations: a legal effect that removes earlier administrative recognitions.

Rights created or confirmed by the instrument (as appearing in the text)

• The instrument creates an administrative status: the listed items are "manufactured raw materials of New Zealand" as determined by the delegate under the cited power. The Notice supplies an authoritative list that importers and other parties may rely on as to the classification status declared in the instrument. That is a practical administrative right of expectation , parties can expect Customs to treat those items as falling within the category named, subject to how the wider legal framework applies.

Operational duties and rights that the text implies, to be discharged under the wider legal framework

• Match-to-description duty: Parties seeking to rely on the determination will need to demonstrate that their goods match the precise descriptions and qualifiers in the list (for example, weight thresholds, CAS numbers, dimensional limits, and exclusions). The Notice’s detailed qualifiers make that an implied administrative duty of proof when claiming the status administratively.
• Recordkeeping duty (implied): To rely on the determination during an import entry or audit, importers and brokers should keep evidence that a consignment matches a listed item. The Notice does not spell this out, but the administrative function and the granular qualifying language mean that documentary proof will be necessary in practice.
• Reliance right against Customs (administrative): The determination serves as an administrative instrument that Customs can be expected to apply, and parties may rely on it in preparing entries and in commercial planning. The Notice itself gives no guarantee or indemnity, but the list is a public administrative act.

Limitations and absence of express provisions

• There are no express appeal, review, transitional or savings clauses in the notice text. The instrument does not state whether or how previously determined entitlements or in-transit shipments are to be treated. It also contains no express clause authorising or limiting secondary uses of the list, such as statistical classification or tariff rate application. Parties must therefore treat the Notice as an administrative determination whose practical consequences will be realised through the broader Customs Act framework and through Customs’ application of the list to individual consignment assessments.

In short, the Notice confers administrative recognition and creates an operational expectation that listed items are to be treated as manufactured raw materials of New Zealand for the purpose under which the delegate acted. The precise rights derived and duties to produce supporting evidence will be determined by customs practice and the provisions of the Customs Act and related instruments external to the text.

The Notice contains no penalties, sanctioning clauses, or enforcement procedures. It is an administrative determination that lists goods; it does not itself specify offences or enforcement mechanisms. The instrument therefore leaves enforcement and penalties to the wider statutory and administrative regime in which it was made.

What the text shows

• There is no section in the Notice that prescribes penalties, civil sanctions, or criminal offences for non‑compliance. The Notice does not refer to administrative penalties, infringements, forfeiture or seizure terms, nor to appeal or review rights.

What follows as matters of administrative practice (based on the Notice’s administrative character)

• Because the instrument is made under paragraph 153J(1)(c) of the Customs Act 1901, the enforcement tools and penalty regimes available to Customs under the Customs Act will be the mechanisms used for compliance, investigation, audits, and enforcement actions. The Notice itself does not identify which customs powers will be deployed. Users should therefore assume that normal customs enforcement, audit and review processes apply when the classification or origin status of entries is in dispute.

Practical implications for parties

• Verification: Customs officers assessing import entries will expect documentary evidence (invoices, specifications, certificates of manufacture/origin, material safety data sheets, test reports) to corroborate that a particular consignment matches a listed description. The need to provide evidence follows from the detailed qualifiers in the list.
• Dispute and review: The Notice does not provide an internal review mechanism in its text. Any challenge to a Customs decision applying (or refusing to apply) the Notice will need to be addressed within the statutory review and objection processes provided under the Customs Act or applicable administrative law. The Notice itself does not create a bespoke appeal route.
• Revocation risk: The Notice revokes all prior determinations. Parties relying on a previous determination must check whether their reliance still stands under the new list and, if Customs applies a changed view, be prepared to engage in administrative review as required.

Summary

• The instrument is declaratory and administrative; it does not itself create enforcement mechanisms or penalties in its text. Enforcement and penalties relevant to misuse, false claims, under-declaration, or misclassification remain matters for the broader Customs Act and Customs’ operational guidance and practice.

The Notice is an administrative instrument that sits within the customs and tariff legislative ecosystem. While the text is self-contained in terms of the list, it makes explicit references to other statutory and regulatory instruments or classification systems that determine how goods are identified and handled administratively.

Direct statutory connection

• The Notice is made "pursuant to paragraph 153J(1)(c) of the Customs Act 1901." That cross-reference identifies the enabling statutory power. The Notice does not recite the content of s153J, but it anchors the instrument to that provision. Therefore the Notice must be read and applied in the context of the Customs Act and any rules that follow from that Act.

Interaction with tariff classification instruments

• Many entries specify tariff numbers (for example 2918.14.00 for citric acid) and include references to Schedule 3 to the Customs Tariff Act 1995 or to particular Chapters of that Act (for example Chapter 62). Some entries include Tariff Concession (TC) numbers, BL numbers and, in one case, a CAS number (for Linear Alkylbenzene). Those cross-references show the Notice’s reliance on the tariff classification framework to describe goods. The Notice explicitly states the tariff references are "for information only", which suggests that the Notice’s descriptors and qualifiers, not the tariff number alone, are the operative identifiers.

Interplay with ANZCERTA policy framework

• The Notice is headed under the Australia New Zealand Closer Economic Relations Trade Agreement. That heading indicates the policy scheme within which the determination is made. The Notice itself does not set out the operative provisions of ANZCERTA, nor does it state its legal effect in relation to ANZCERTA schedules or concessions. Practically, the determination is an administrative step that will be used in the application of ANZCERTA-related trade treatment where the legislative and administrative arrangements require an authoritative list of manufactured raw materials of New Zealand.

References to proposed amendments and classification timing

• Some entries use wording such as "would be classified within Chapter 62 of Schedule 3 to the Customs Tariff Act 1995, as amended or proposed to be amended." That phrasing brings in an element of temporal uncertainty: the listing may be tied to current or proposed tariff schedules. Users must be alert to the fact that the Notice anchors certain entries to classification outcomes that may be dependent on amendments to the Tariff Act.

Revocation of prior determinations

• The instrument revokes "All previous determinations that materials are the manufactured raw materials of New Zealand." That revocation interacts with any prior administrative actions, customs entries, or reliance arrangements that were based on earlier determinations. The Notice thus refreshes the administrative landscape and intersects with any ongoing customs assessment or review in which older determinations are pleaded.

Operational interplay and administrative practice

• Customs entries rely on both classification under the Customs Tariff Act and on administrative determinations under the Customs Act. The Notice supplies an administrative list which will be applied alongside tariff classification rules, origin rules, and customs procedural provisions. The Notice’s detailed qualifiers signal that classification under the Tariff Act is not a standalone identifier; matching textual qualifiers matters.

What the Notice does not do

• It does not amend the Customs Tariff Act or change statutory duty rates within the text. It does not itself define origin rules, nor does it create a standalone statutory regime; instead it operates as a delegated administrative list to be applied within the existing law.

In short, the Notice interacts with the Customs Act’s authorising power (s153J), with the tariff classification system (Customs Tariff Act 1995 and Schedule 3), and with the broader Australia-New Zealand trade agreement context. Parties must apply the Notice in combination with those instruments rather than treating it in isolation.

The text of the Notice itself records a single chronological act: it was dated and signed on 13 February 2002 by John Peter Arndell as delegate of the Chief Executive Officer of Customs. The instrument contains no internal amendments or iterative revisions recorded within the document. The only modification-related provision in the text is its final operative line which expressly revokes "All previous determinations that materials are the manufactured raw materials of New Zealand."

What that revocation clause does, as stated in the Notice

• The clause replaces any prior administrative determinations in this subject matter with the current instrument. The revocation is unconditional and unqualified; it is not limited to determinations of a certain form or date, nor to determinations that concern items also listed in this Notice. The revocation is therefore comprehensive in scope according to the instrument’s plain language.

What the instrument does not record

• The Notice does not list a history of past amendments or prior notices that it replaces. It does not identify the prior determinations by date or title. It does not provide transitional arrangements, grandfathering of prior claims, or express savings for consignments in transit or for entries already accepted by Customs. The absence of explicit transitional text means that the revocation takes effect as a simple legal replacement of earlier determinations, subject to the customs and administrative processes that apply outside this instrument.

Implications for users

• Entities that relied on earlier determinations must check whether the new list contains their previously recognised items and, if not, whether alternative administrative recognition is available. The comprehensive revocation language means that reliance on previous determinations cannot be assumed to survive except where the new list expressly includes the item or the wider statutory framework provides another basis for a claim.

Administrative update behaviour

• Because the instrument lists specific product qualifiers and tariff references, an effective amendment , in practice , takes the form of a full replacement list. The instrument therefore functions as a consolidated list at that date (13 February 2002). Any future changes to the list would require a new instrument or an amendment instrument; none is recorded in the Notice itself.

Summary

• The instrument’s only recorded amendment history element is its express revocation of all prior determinations. The Notice is dated and signed, and that snapshot constitutes the consolidated list as of 13 February 2002.

The Notice contains no reference to litigation, and the text does not record any court proceedings, judicial review actions, or disputes related to this determination. The instrument is an administrative act; any litigation applying, challenging or interpreting the Notice would appear in external records (court files, administrative review files) rather than in the instrument itself.

What the Notice shows

• There is no litigation history included in the document. No case citations, no pending proceedings, and no description of contested points appear.

What this means for practitioners

• To discover litigation relating to this Notice, one would need to search judicial and administrative law databases and records outside the instrument. The instrument itself provides no litigious context, and it does not claim to be the subject of any active dispute at the time of signature.

Limitations on what can be derived from the Notice

• Because the notice is only the administrative determination, it cannot be used as evidence that a particular legal interpretation has been judicially endorsed; it is an executive act and does not, on its face, evidence litigation outcomes or precedent.

Consequences for advice

• Advisers and practitioners should treat the Notice as primary administrative evidence of Customs’ position as at 13 February 2002, but should check external sources for any subsequent litigation, administrative appeal decisions, or published guidance that might refine how Customs applies the list in particular factual circumstances.

The Notice’s apparent simplicity hides several practical pitfalls and points of interpretative friction. The text itself signals numerous specific areas where careful attention is required.

1. "For information only" tariff references

   • Each item is paired with a tariff reference annotated "for information only." Do not rely on the tariff code alone to determine whether a good falls within an entry. The textual qualifiers that accompany many lines are the operative identifiers; tariff numbers are supplemental in the Notice. Relying solely on the numeric code can produce misclassification when the item description includes exclusions, dimensional limits, or composite requirements.

2. Detailed conditional language and double negatives

   • Several entries use complex qualifiers that include "but NOT including" and combined conditions using AND/OR logic (for example the cassette entry, multiple fabric entries, yarn exclusions). These clauses require precise parsing. Misreading a double negative or an "ALL of the following" clause will lead to incorrect conclusions about whether a product is captured.

3. Measurement and test-method specificity

   • A number of entries include precise thresholds (width limits, thickness in microns, grammage in g/m2, tensile strength in N/2.54cm, elongation percentages, viscosity in centistokes, softening points in degrees Celsius) and refer to particular test methods (ASTM D882, ASTM D2578, ASTM D1894, ball and ring). In practice, parties must be prepared to produce test reports showing compliance with the stated measurement method. Absent accurate test certificates that use the same test standards, Customs may contest conformity.

4. Temporal classification references and "proposed to be amended"

   • Some entries tie qualification to classification "at the time of entry for home consumption" and reference Schedule 3 to the Customs Tariff Act 1995 "as amended or proposed to be amended." That introduces uncertainty where tariff classification is in flux. Parties must be careful to determine which version of the Tariff Act applies to any specific importation date.

5. Revocation of all prior determinations

   • The instrument revokes all prior determinations. If a party's earlier reliance depended on a previous determination that is not mirrored in this list, their administrative recognition ceases. There is no express transitional protection recorded. Parties should check the new list against prior rights and ensure their entries and stock in trade do not rely on revoked determinations.

6. Granular product distinctions that matter commercially

   • The Notice distinguishes between textile yarns "other than wool carpet yarns or yarns put up for retail sale" and other categories. Small differences in product presentation (e.g. put up for retail sale) can determine whether a product is captured. Packaging, labelling, or minor finishing steps may change the product position.

7. Multiple similar entries and duplication

   • The list contains repeated or very similar entries (for example Linear Alkylbenzene appears with two tariff lines; fabric non-woven entries appear twice with slightly different qualifiers). Careful tabulation is required to ensure the correct item is selected.

8. CAS numbers, TC and BL numbers

   • Some items include CAS numbers and Tariff Concession (TC) or BL numbers. Those identifiers help pinpoint specific chemical substances or past concessions but do not replace the textual qualifiers. In addition, the presence of concession numbers could suggest an historical administrative context that is not self-explanatory in the Notice.

9. Delegation and administrative discretion

   • The instrument is made by a delegate of the CEO. That is standard administrative practice but means that any challenge to a delegate’s decision will involve considerations about delegation and administrative law. The Notice does not address procedural fairness or review mechanisms within its text.

10. No penalties or procedural guidance in the instrument

• Because the Notice does not set out enforcement or appeal provisions, parties must look elsewhere (the Customs Act, Customs procedural rules, practice statements) for operational guidance. This gap can cause procedural uncertainty in disputes or audits.

11. Ambiguity over downstream application (e.g. inputs vs finished goods)

• The Notice determines items as "manufactured raw materials". It does not explain whether that status confers any particular tariff disadvantage or advantage, nor how it interacts with rules of origin or other trade measures. Parties must avoid assuming specific preferential treatment purely from the presence of an item on the list.

12. No express treatment of consignments in transit or entries already processed

• The silence on transitional arrangements means that importers with in-transit consignments or recently lodged entries should proactively liaise with Customs about how the new list applies to their circumstances.

Each of these "gotchas" arises from the wording and structure of the Notice. They convert what appears to be a straightforward list into a technical administrative instrument that requires careful, product-by-product assessment before relying on it in customs processes.

The Notice is an administrative determination: compliance therefore means aligning customs entries, documentation and business processes to the instrument’s precise descriptors. The following is a practical compliance checklist grounded in the Notice’s content.

1. Map your product to the exact item description

   • Read the listed entry exactly. Do not rely solely on tariff numbers. Pay close attention to "ALL of the following" clauses, "NOT including" exclusions, and test method references. Determine whether your product satisfies each required element (composition, measurements, tests, packaging status).

2. Collect and retain documentary evidence

   • For any item you intend to treat as a New Zealand manufactured raw material under this Notice, assemble the product documentation that proves conformity with the listed qualifiers. That may include:
     • Technical specifications/sheets (including CAS numbers where relevant).
     • Test certificates using the specified test methods (for entries that cite ASTM or other tests).
     • Invoices and packing lists showing product descriptions that match the Notice.
     • Manufacturer declarations or production records confirming the product characteristics.
   • Keep these documents available for Customs audit or verification because the Notice’s qualifiers require factual proof.

3. Ensure customs entries reference the correct item and qualifiers

   • When lodging import entries, ensure the customs declaration uses the correct description, and, where appropriate, include references to the Notice and the relevant entry text. Note the Notice does not itself specify how to reference it in a customs entry; operational practice may require specific field entries or supporting documentation.

4. Check classification timing and proposed amendments

   • For entries that refer to classification "at the time of entry for home consumption" or to "as amended or proposed to be amended," confirm the applicable tariff schedule for the date of importation. If classification is under amendment, seek clear confirmation from Customs or via a binding ruling where available.

5. Review prior determinations and impact of revocation

   • If your business previously relied on an earlier determination, compare it against the new list. If an earlier item is not repeated, prepare to justify reliance on another statutory basis or to adjust procurement strategies.

6. When in doubt, seek formal administrative guidance

   • The Notice itself is an administrative position; where factual matching is uncertain, consider seeking an authoritative decision from the relevant administrative body (for example, a binding ruling) or obtain written confirmation from Customs to mitigate the risk of a compliance dispute. The Notice contains no internal appeal language and offers no procedural instructions.

7. Train customs brokers and internal staff

   • Provide the Notice and an item-by-item mapping to your customs brokers and internal compliance teams. Ensure they understand the significance of the precise qualifiers and the "for information only" tariff references.

8. Monitor for future instruments

   • The instrument revokes previous determinations and may itself be superseded. Put in place monitoring of customs notices and the official Customs register to catch amendments, replacements, or clarifications that affect the list.

9. Consider packaging and retailing status

   • Some exclusions hinge on whether a product is "put up for retail sale" or presented in particular packaging. If your product’s presentation is near such thresholds, adjust packing or labelling to meet desired classification or prepare documentation showing the product’s non-retail status.

10. Prepare for audit and dispute

• Given the absence of enforcement detail in the Notice, assume Customs will ask for documentary proof and be prepared to engage administrative review mechanisms under the Customs Act if there is disagreement. Maintain a contemporaneous audit trail showing how product specs were matched to the Notice and what evidence informed the entry.

11. Cross-check with other compliance regimes

• Where items (chemicals, pesticides, pharmaceutical ingredients) are regulated by other agencies, ensure you hold the licences, permits or certifications required by those regimes. The Notice’s administrative recognition does not substitute for regulatory permissions under other laws.

12. Use the list for procurement decisions with caution

• If you intend to source from New Zealand because of this determination, document contractual warranties from suppliers that their goods meet the listed qualifiers and retain those warranties as part of your evidence package.

By following the checklist above, importers and other affected parties can align their customs practice with the Notice’s detail. The Notice’s precision demands product-level diligence: a failure to match a single qualifying element (a width, a tensile strength, a composition) can be the difference between an item falling within or outside the listed category. The Notice should be treated as one administrative instrument among several that together govern customs outcomes; therefore, combine adherence to the list with broader customs compliance practices and periodic advice from customs advisers where necessary.