Australia Tariff and New Zealand Tariff Rules of Origin Regulations

SOR/98-35

CUSTOMS TARIFF

Registration 1997-12-29

Australia Tariff and New Zealand Tariff Rules of Origin Regulations

P.C. 1997-2006  1997-12-29

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2) of the Customs TariffFootnote a, hereby makes the annexed Australia Tariff and New Zealand Tariff Rules of Origin Regulations.

ORIGIN OF GOODS

  •  (1) Goods originate in Australia if not less than 50 per cent of the cost of production of the goods is incurred by the industry of Australia or Canada or both and the goods were finished in Australia in the form in which they are imported into Canada.

  • (2) Goods originate in New Zealand if not less than 50 per cent of the cost of production of the goods was produced by the industry of New Zealand or Canada or both and the goods were finished in New Zealand in the form in which they are imported into Canada.

 In calculating the cost of production for the purposes of section 1, the following shall not be included:

  • (a) the cost of outside packing and expenses related to outside packing, required for the transportation of the goods, not including packing in which the goods are ordinarily sold for consumption;

  • (b) gross profit of the manufacturer or exporter and the profit or remuneration of any trader, broker or other person dealing in the goods in their finished manufactured condition;

  • (c) royalties;

  • (d) customs or excise duty or tax paid or payable on imported materials;

  • (e) carriage, insurance and other charges from the place of production or manufacture in the country of origin to the port of shipment; and

  • (f) any other costs or charges incurred or to be incurred subsequent to the completion of the manufacture of the goods.

DIRECT SHIPMENT

  •  (1) Goods are entitled to the Australia Tariff only if the goods are shipped directly to Canada, with or without transhipment, from Australia.

  • (2) Goods are entitled to the New Zealand Tariff only if the goods are shipped directly to Canada, with or without transhipment, from New Zealand.

REPEAL

 The New Zealand and Australia Rules of Origin RegulationsFootnote 1 are repealed.

COMING INTO FORCE

 These Regulations come into force on January 1, 1998.