2. Anti-Dumping Duties
Description/Method
13. The duty on imports of the subject goods is in the form of ad valorem percentage rates applied to the NZCS value for duty (VFD) of the imports for the goods manufactured/supplied by the companies shown in the table below.
| Exporter |
Categories |
|
Pads |
Hard |
Limp/Soft |
Wire |
| Chee Wah Corporation Sendirian Berhad |
8% |
43% |
No Duty |
73% |
| NM Paper Converting Sendirian Berhad |
18% |
3% |
No Duty |
5% |
| Tan Eng Hong Paper and Stationery Sendirian Berhad |
18% |
3% |
No Duty |
5% |
| Residual Rate for Other Exporters |
18% |
3% |
No Duty |
5% |
| Ruho Corporation Sendirian Berhad |
Exempt from all duties |
14. To apply the correct rate of duty it will be necessary to identify the exporter of the goods subject to the duty. xxxxxxx does not always export directly to New Zealand. To assist in identifying transactions relating to xxxxxxx, the following is a list of exporters known to be associated with xxxxxxxx.
xxxxxxxxxxxxx
xxxxxxxxxxxxx*
xxxxxxxxxxxxxxxxxxxx*
xxxxxxxxxxxxxxxxxxxxxx*
*xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.
Example
15. Assume that the export invoice relates to a quantity of CBS (which falls within the "Hard Cover" category supplied by Chee Wah, which originates from Malaysia, at a total FOB price of USD10,000. The exchange rate that applies on the date of import is 0.7 therefore the value for duty (VFD) is NZ$14,286.71.
16. To calculate the anti-dumping duty payable on this shipment, apply the rate of 43 percent to NZ$14,286.71, which equals duty to be paid of NZ$6,143.29.
17. Customs tariffs shall be calculated and applied as usual.
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