（二）进口货物收货人或者其代理人提交的原产地证书或者原产地声明未正确填写，或者原产地证书所用的安全特征与海关备案资料不一致的；

（三）原产地证书所列内容与其他申报单证不符的；

（四）原产地证书所列货品名称、数量及重量、包装唛头及号码、包装件数及种类与进口货物不相符的；

（五）自提出原产地核查请求之日起6个月内，海关没有收到进口商、制造商或者生产商提交的符合第二十六条第一款第（一）项、第（二）项规定信息的，或者新西兰海关答复结果未包含足以确定原产地证书真实性或者货物真实原产地信息的；

(b) the Certificate of Origin or Declaration of Origin submitted by the consignee of the import goods or the agent thereof has not been duly completed, or the security features of the Certificate of Origin is not in conformity with those recorded with Customs;

(c) the data provided under the Certificate of Origin does not correspond to those of the supporting documents submitted;

(d) the description, quantity and weight of goods, packaging marks and numbers, number and kinds of packages, as specified in the Certificate of Origin, do not conform to the goods imported;

(e) within six (6) months as of the date of request for origin verification, China Customs fails to receive information that conforms to items (a) and (b) of paragraph 1 of Article 26 that should be provided by the importer, manufacturer or producer, as appropriate, or the reply given by New Zealand Customs Service does not contain information sufficient to ascertain the authenticity of the Certificate of Origin or substantiate the true origin of the goods;

（六）新西兰未将相关授权机构的名称、授权机构使用的相关表格和文件所用的安全特征或者上述信息的任何变化通知中国海关的；

（七）进口货物收货人或者其代理人提交原产地证明有规避本办法有关原产地证书管理规定嫌疑的。

海关认定进口货物不适用《中新自贸协定》协定税率的，应当向进口货物收货人或者其代理人出具《进口货物不予适用协定税率告知书》（见附件5）。

(f) New Zealand fails to advise China Customs of the name of the relevant authorized body, the security features for relevant forms and documents used by that authorized body, or any change in the above information; or

(g) the consignee of the import goods or the agent thereof is, in supplying documentary evidence of origin, suspected of circumventing the provisions of these Measures on the administration of Certificates of Origin.

In the event Customs establishes that the tariff rate agreed in the FTA is not applicable to the import goods, it shall provide in writing to the consignee of the import goods or the agent thereof, as the case may be, a Notice on Denial of Agreed Tariff Rate to Import Goods (see Annex 5).