Customs Act 1901

PART VIII - THE DUTIES  

Division 1E - New Zealand originating goods  

Subdivision F - Goods wholly manufactured in New Zealand  

SECTION 153ZIH   GOODS WHOLLY MANUFACTURED IN NEW ZEALAND  

153ZIH(1)    
Goods are New Zealand originating goods if they are wholly manufactured in New Zealand from one or more of the following:

(a) unmanufactured raw products;

(b) materials wholly manufactured in Australia or New Zealand or Australia and New Zealand;

(c) materials covered by subsection (2).

153ZIH(2)    

The Comptroller-General of Customs may, by legislative instrument, determine specified materials imported into New Zealand to be manufactured raw materials of New Zealand.