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Trans-Tasman Mutual Recognition Act 1997
53Determining place of production
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53 Determining place of production
(1) For the purpose of determining where goods are produced for the
purposes of this Act, goods are taken to be produced in New
Zealand if the most recent step in the process of producing the
goods (including for example processing, harvesting or packaging
the goods) has occurred there.
(2) Subsection (1) applies even though—
(a) the process of production may be incomplete;
(b) some steps in the process have not yet been carried out;
(c) some steps in the process were carried out elsewhere; or
(d) the goods or a component of the goods were imported into
New Zealand.