24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref.: FRCP 1000/2/5
7 September 2026
Dear Sirs,
On 13 August 2026, the New Zealand Customs Service published the Customs and Excise Amendment Regulations (No 2) 2026 (the Amendment Regulations) to, among others, revoke the requirement in regulation 51ZZ of the Customs and Excise Regulations 1996 to obtain a certificate of origin for certain apparel items imported from Hong Kong under the Hong Kong, China - New Zealand Closer Economic Partnership Agreement (CEP Agreement). The Amendment Regulations will come into force on 10 September 2026. Traders may access the Amendment Regulations at the New Zealand Legislation website: https://www.legislation.govt.nz/secondary-legislation/pco-drafted/2026/231/en/latest/#LMS1643931.
2.Under the CEP Agreement, goods satisfying applicable rules of origin and related requirements are able to enjoy preferential tariff treatment. For the purpose of claiming preferential tariff treatment for Hong Kong-originating exports of Chapter 61 and Chapter 62 of the Harmonized System (HS)1, a valid Certificate of Hong Kong Origin - New Zealand (CO(NZ)) issued by the Trade and Industry Department (TID) or one of the Government Approved Certification Organisations (GACOs)2 is required. Details are set out in Certificate of Origin Circular No. 4/2010 and Certificate of Origin Circular No. 6/2010 issued on 22 October 2010 and 14 December 2010 respectively.
3.With the coming into force of the Amendment Regulations, starting from 10 September 2026, for the purpose of claiming preferential tariff treatment under the CEP Agreement, CO(NZ) will no longer be mandatory for Hong Kong-originating exports of HS Chapter 61 and Chapter 62. Instead, same as the requirement for goods of other HS chapters, a declaration of origin should be provided upon request from the New Zealand Customs Service. In gist, a declaration of origin is an appropriate statement as to the origin of the goods made, in connection with their exportation, by the manufacturer, producer, supplier, exporter or other competent person on the commercial invoice or any other document relating to the goods. For details of the requirements for completion of a declaration of origin, traders may refer to paragraphs 20 to 23 of Certificate of Origin Circular No. 4/2010.
4.Traders are reminded that notwithstanding the latest arrangements in paragraph 3 above, the New Zealand Customs Service reserves the right to request a certificate of origin in doubtful cases. In such cases, traders should follow relevant procedures and requirements set out in Certificate of Origin Circular No. 6/2010 for application of CO(NZ). TID or GACO will assess each application based on the merits of the case, and a CO(NZ) will only be issued if the issuing organisation considers that the rules of origin and related requirements have been fulfilled.
5.For enquiries on the content of this Circular, please contact us through the following channels -
| Telephone No.: | 3403 6432 |
| E-mail Address: | cepaco@tid.gov.hk |
| Fax. No.: | 2787 6048 |
| Postal Address: | Factory Registration and Origin Certification Branch Trade and Industry Department 14/F, Trade and Industry Tower 3 Concorde Road, Kowloon City, Hong Kong |
Yours faithfully,
(Makayla Kam)
for Director-General of Trade and Industry
1 Chapter 61 covers articles of apparel and clothing accessories, knitted or crocheted; whereas Chapter 62 covers articles of apparel and clothing accessories, not knitted or crocheted.
2 The GACOs are Federation of Hong Kong Industries; Hong Kong General Chamber of Commerce; the Chinese General Chamber of Commerce; the Chinese Manufacturers’ Association of Hong Kong; and the Indian Chamber of Commerce, Hong Kong.