货物经过其他国家或者地区运输至我国境内的，应当提交在新西兰境内签发的联运提单、货物的商业发票正本以及其他国家或者地区海关出具的证明文件，或者其他证明符合本办法第十四条第二款、第三款规定的相关文件。

货物申报进口时，进口货物收货人未提交新西兰授权机构签发的原产地证书正本、原产地声明或者其他原产地证明文件，也未就该进口货物是否具备新西兰原产资格向海关进行补充申报的，其申报进口的货物不适用《中新自贸协定》协定税率，海关应当依法选择按照该货物适用的最惠国税率、普通税率或者其他税率计征关税及进口环节海关代征税，或者收取相当于应缴税款的等值保证金。

Where goods are transported via other countries or regions into the Customs territory of China, the consignee or the agent thereof shall submit the through bill of lading issued in the territory of New Zealand, the original commercial invoice of the goods and the proof documents issued by the Customs authorities of those countries or regions, or other related documents that can prove compliance with paragraphs 2 and 3 of Article 14 of these Measures.

If the consignee of the import goods fails to submit the original Certificate of Origin issued by an authorized body of New Zealand, Declaration of Origin or other documentary evidence of origin in making import declaration for the goods, and fails to make a supplementary declaration to Customs regarding whether the import goods qualify as originating in New Zealand, the tariff rate agreed in the FTA shall not be applied to the import goods declared thereby. Rather, Customs shall, as prescribed by law, assess and levy the import duties and taxes applying the MFN rate, the general tariff rate or other tariff rates applicable to the goods, as the case may be, or require payment of a deposit equivalent to the sum of duties and taxes payable.

第十六条 同时具备下列条件的，进口货物收货人或者其代理人可以自缴纳税款或者保证金之日起1年内，向海关申请退还已缴纳的关税及进口环节海关代征税或者等值保证金：

（一）进口时已就进口货物具备新西兰原产资格向海关进行补充申报，申明适用《中新自贸协定》协定税率；

（二）提交有效原产地证书、原产地声明、其他原产地证明文件及海关要求提供的与货物进口相关的其他文件。

Article 16 The consignee of the import goods or the agent thereof may, within one (1) year as of the date of payment of the duties and taxes or the deposit, apply to Customs for a refund of the duties and taxes paid or the deposit equivalent to the sum of duties and taxes, provided that the following requirements are met all at the same time:

(a) a supplementary declaration that the import goods presented qualify as originating in New Zealand and should therefore qualify for the tariff rate agreed in the FTA was provided to Customs at the time of importation; and

(b) a valid Certificate of Origin, Declaration of Origin or other documentary evidence of origin, as the case maybe, and other documents related to the importation of the goods as required by Customs, are provided to Customs.