Refunds on declined certificates of origin under the New Zealand / China FTA

The New Zealand Customs Service reminds exporters that the New Zealand-China Free Trade Agreement (FTA) allows importers to apply to China Customs for the refund of duties or return of deposits paid on New Zealand exports into China, where preferential entry under the New Zealand-China FTA has been declined due to the certificate of origin format.

China and New Zealand recently agreed to changes to the format of the certificate of origin to take effect from 1 July 2009. There may be cases where preference has been declined on certificates issued prior to 1 July 2009, where duties can be refunded or deposits returned. In these circumstances, New Zealand Customs is offering to facilitate requests by the importer to China Customs for refunds or returned deposits.

New Zealand exporters who wish to assist their clients to use this assistance to seek refunds on goods declined preference prior to 1 July 2009 should provide the following information to the New Zealand Customs Service by emailing trade.policy@customs.govt.nz by 15 October 2009:

A copy of the certificate of origin issued in New Zealand (or the certificate number)

The reason given by China Customs for declining preference, where possible. This should include a copy of the Notice on Denial of Agreed Tariff Rate to Import Goods issued by China Customs if one has been issued.

• The import entry number and date of entry into China.
• The name of importer.
• The port of entry into China, and the Customs office where the import documentation was lodged.
• Details of the deposit or non-preferential duty paid to clear the goods and the amount of duty payable under the FTA (including the value for duty at importation).
• Any other information that may support a claim for duty refund back to FTA rates.

New Zealand Customs will then pass this information to China Customs for its consideration.

New Zealand exporters should note that if their importers or customers are applying directly to China Customs for refunds of deposits on goods declined preference it is likely they will need to supply the information set out above.

The New Zealand Customs Service cannot guarantee that a refund will be obtained and any decision on eligibility for a refund or returned deposit rests with China Customs.

Note that refunds of duty/release of deposits can be made only to the importer who paid that duty/deposit to China Customs.

Customs Release 25th September 2009