Customs Act 1901

Goods are New Zealand originating goods if they are wholly obtained or produced in New Zealand or in New Zealand and Australia.

Goods are wholly obtained or produced in New Zealand or in New Zealand and Australia if, and only if, the goods are:

minerals extracted in New Zealand; or

plants grown in New Zealand, or in New Zealand and Australia, or products obtained in New Zealand from such plants; or

live animals born and raised in New Zealand, or in New Zealand and Australia; or

products obtained from live animals in New Zealand; or

goods obtained from hunting, trapping, fishing, capturing or aquaculture conducted in New Zealand; or

fish, shellfish or other marine life taken from the sea by ships that are registered or recorded in New Zealand and are flying, or are entitled to fly, the flag of New Zealand; or

goods produced or obtained exclusively from goods referred to in paragraph (f) on board factory ships that are registered or recorded in New Zealand and are flying the flag of New Zealand; or

goods taken from the seabed, or the subsoil beneath the seabed, of the territorial sea of New Zealand or of the continental shelf of New Zealand:

by New Zealand; or

by a New Zealand citizen; or

by a body corporate incorporated in New Zealand;

waste and scrap that has been derived from production operations in New Zealand, or from used goods collected in New Zealand, and that is fit only for the recovery of raw materials; or

goods produced entirely in New Zealand, or in New Zealand and Australia, exclusively from goods referred to in paragraphs (a) to (i) or from their derivatives.