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PACER Plus

Business Tariff Free Trade Agreement - FTA

The Pacific Agreement on Closer Economic Relations (PACER) Plus is a landmark trade and development agreement that will raise living standards, create jobs and increase exports in Pacific Island countries, while also lowering barriers and providing greater certainty for New Zealand businesses.

PACER Plus creates greater certainty for New Zealand goods exporters trading in the region. This includes:

  • securing most-favoured-nation treatment on 100 percent of New Zealand goods exports to PACER Plus countries
  • binding and elimination outcomes on many products of export interest to New Zealand
  • more liberal and product specific rules of origin, which reduces compliance costs
  • enhanced customs commitments, which should simplify customs procedures and reduce the cost of trade.

Claim for preferential treatment

Prior to making a preferential tariff claim, it would be beneficial for the importer to assess first if their product qualifies for preferential treatment under PACER Plus. The PACER Plus rules of origin, and other provisions, can be found at the Ministry of Foreign Affairs and Trade

A claim that goods are eligible for preferential tariff treatment shall be supported by a Declaration of Origin completed by the exporter or producer or an authorised representative of the exporter or producer.

The Declaration of Origin shall:

  1. contain the information detailed in Annex 3-A (see page 16 of Chapter 3);
  2. be made in respect of one or more goods and may include a variety of goods;
  3. be completed in English;
  4. be in a written format, including electronic format; and
  5. be an original, except that copies may be made for subsequent transactions.

The Declaration of Origin may be made on the invoice for the goods or on a separate document, including on a company’s letterhead.

For goods being imported into New Zealand, a claim for PACER Plus preferential tariff treatment must be made through an import entry in the Trade Single Window.

Rules of Origin Provisions

Customs and Excise Regulations 1996 - 51ZZH Originating goods

Product Specific Rules

Product Specific Rules for PACER Plus (2022) (PDF, 199 KB)