The text of the Agreement was published on 28 February in the Official Journal of the European Union, and the provisions on rules of origin and procedures relating to origin are set out in Chapter 3 of the Agreement.

The European Union and New Zealand have signed a Free Trade Agreement that will come into force on 1 May 2024.

Requests for preferential tariff treatment, based on Article 3.16 of the Agreement, shall be based on any of the following elements: 

1. A communication on origin in which the exporter declares that the product is originating; or
2. the importer's knowledge that the product is originating.

In the case of exports of products originating from the EU to New Zealand, these communications on origin may be issued by exporters registered in the REX system, except for shipments whose value does not exceed the threshold of 6,000 euros, in which case any exporter may issue these communications on origin.

The new TARIC codes that have been registered and that the importer must declare in box 44 of the import DUA as supporting evidence of the request for preferential tariff treatment are the following:

• U 120: Communication on origin [Article 3.16, paragraph 2, letter a), and Article 3.18, paragraph 4, letter a), of the Free Trade Agreement between the European Union and New Zealand].
• U 121: Communication of origin for multiple shipments of identical products [Article 3.16, paragraph 2, letter a), and Article 3.18, paragraph 4, letter b), of the Free Trade Agreement between the European Union and New Zealand].
• U 122: Knowledge of the importer [Article 3.16, paragraph 2, letter b), of the Free Trade Agreement between the European Union and New Zealand].