CER Rules of Origin
New Rules of Origin for trans-Tasman trade came into effect on 1 January 2007.
These rules set out the criteria that must be met for goods to enjoy the preferential treatment offered under the Australia New Zealand Closer Economic Relations Trade Agreement (CER).
The new CER rules of origin are based on a change of tariff classification (CTC) approach, which means for the majority of tariff lines, an exporter need simply satisfy the condition that there has been a specified change in tariff classification between any imported materials from third countries, and the completed good being exported to Australia or New Zealand.
The rules establish what level of processing or manufacturing needs to be achieved on a product by product basis. They shift the focus of the previous rules (which balance imported content against local area content), onto the actual processing or manufacturing required to be undertaken in either of the two countries.
Exporters may use the new rules or continue to use the previous area content rules until 2012.
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