第二十七条 进出口货物收发货人可以依照《中华人民共和国海关行政裁定管理暂行办法》的规定，向海关申请《中新自贸协定》项下进出口货物原产地行政裁定。

《中新自贸协定》项下进口货物新西兰境内出口商以及与该进口货物有利害关系的其他主体也可以按照《中华人民共和国海关行政裁定管理暂行办法》规定的程序，向海关申请《中新自贸协定》项下进出口货物原产地行政裁定。

与该进口货物有利害关系的其他主体应当在向海关申请原产地行政裁定的同时，提交足以证明利害关系存在的证明材料，供海关审查。

《中新自贸协定》项下进出口货物原产地行政裁定应当自受理申请之日起90日内做出。

Article 27 The consignee or consignor of import or export goods may, in accordance with the Interim Measures of the General Administration of Customs of the People’s Republic of China on the Administration of Administrative Rulings, file an application with Customs for an administrative ruling on origin of the goods imported or exported under the FTA.

The exporter in the territory of New Zealand of the goods imported under the FTA and any other subject that has a stake in the import goods also may, in accordance with the procedures prescribed in the Interim Measures of the General Administration of Customs of the People’s Republic of China on the Administration of Administrative Rulings, file an application with Customs for an administrative ruling on origin of the goods imported or exported under the FTA.

Other subjects that have a stake in the import goods shall, in applying to Customs for an administrative ruling on origin, provide documentary evidence sufficient to substantiate the existence of such a stake for Customs to verify.

The administrative ruling on origin of goods imported and exported under the FTA shall be issued within 90 days as of the date of acceptance of the application.

第二十八条 海关对依照本办法规定获得的商业秘密依法负有保密义务。未经进出口货物收发货人同意，海关不得泄露或者用于其他用途，但是法律、行政法规及相关司法解释另有规定的除外。

第二十九条 违反本办法，构成走私行为、违反海关监管规定行为或者其他违反《海关法》行为的，由海关依照《海关法》和《中华人民共和国海关行政处罚实施条例》的有关规定予以处理；构成犯罪的，依法追究刑事责任。

Article 28 Customs shall keep confidential, as prescribed by law, any commercial secret obtained under these Measures. Without the consent of the consignee or consignor of imported or exported goods, Customs shall not reveal the commercial secret or use the commercial secret for other purposes, unless otherwise provided for in laws, other administrative regulations and relevant judicial interpretations. 

Article 29 Acts in violation of these Measures that constitute smuggling, violation of Customs control regulations or other breaches of the Customs Law shall be dealt with by Customs in accordance with the Customs Law and the Regulations of the People’s Republic of China on Implementing Customs Administrative Penalty. Where such an act constitutes a crime, criminal liability shall be imposed accordingly.