This Handbook is intended to give, in a consolidated and concise form, information regarding the tariff advantages available to developing countries under the scheme of generalized preferences of New Zealand, and the conditions under which goods may qualify for preferential treatment on importation into New Zealand, on the basis of official texts of the New Zealand Customs administration as of 20 April 1999.
The Handbook has been prepared by the UNCTAD Technical Cooperation Project on Market Access, Trade Laws and Preferences (INT/97/AO6) primarily for use within the context of project activities.
It should be noted the description of products is given in terms of the Harmonized Commodity Description and Coding System on which the New Zealand Customs Tariff is based. Matters involving technical interpretation of the GSP will be determined, however, in accordance with the provisions of the New Zealand Customs Tariff, since the scheme has been devised on an individual tariff line basis.
Although based of official texts, the Handbook cannot be regarded as a substitute for these texts. For more detailed information, authentic and up-to-date legal texts should be consulted.