Customs (New Zealand Rules of Origin) Regulations 2006
2.1Change in tariff classification requirement for non‑originating materials
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2.1 Change in tariff classification requirement for non‑originating materials
For the purposes of subsection 153ZIE(3) of the Act, a non‑originating material used or consumed in the production of goods that does not satisfy a particular change in tariff classification is taken to satisfy the change in tariff classification if: (a) it was produced entirely in New Zealand, or entirely in New Zealand and Australia, from other non‑originating materials; and (b) each of those other non‑originating materials satisfies the change in tariff classification, including by one or more applications of this regulation.