第十三条 在确定货物原产地时，对性质相同，为商业目的可互换的货物或者材料，仅靠视觉观察无法加以区分的，应当通过下列方法加以区分：
（一）货物的物理分离；
（二）出口方公认会计原则承认的库存管理方法。
Article 13 In determining whether a good is an originating good, any goods or materials which are interchangeable for commercial purposes, whose properties are essentially identical, and between which it is impractical to differentiate by a mere visual examination, shall be distinguished by:
(a) physical separation of the goods; or
(b) an inventory management method recognised in the generally accepted accounting principles of the exporting party.
第十四条 本办法第三条所称的“直接运输”是指《中新自贸协定》项下进口货物从新西兰直接运输至我国境内，途中未经过中国、新西兰以外的其他国家或者地区（以下简称“其他国家或者地区”）。
原产于新西兰的货物，经过其他国家或者地区运输至我国，不论在运输中是否转换运输工具或者作临时储存，同时符合下列条件的，应当视为“直接运输”：
Article 14 For the purposes of Article 3 of these Measures, "consigned directly" means import goods under the FTA are directly transported from New Zealand into the Customs territory of China, without passing through any other country or region (hereinafter referred to as "other countries or regions") besides China and New Zealand.
Originating goods of New Zealand that are transported into the Customs territory of China via other countries or regions, with or without trans-shipment or temporary storage, but conform to the following requirements all at the same time, shall be deemed as consigned directly from New Zealand to China:
（一）未进入这些国家或者地区进行贸易或者消费；
（二）该货物在经过其他国家或者地区时，未做除装卸或者其他为使货物保持良好状态所必需处理以外的其他处理。
本条第二款规定情况下，相关货物进入其他国家或者地区停留时间最长不得超过6个月。
(a) the goods did not enter into trade or consumption in those countries or regions; and
(b) the goods did not, when passing through those countries or regions, undergo any operation other than unloading, reloading or any operation required to keep them in good condition.
For the purposes of paragraph 2 of this Article, the stay of the goods in those countries or regions shall be no more than six (6) months upon entry.
第十五条 货物申报进口时，进口货物收货人应当按照海关的申报规定填制《中华人民共和国海关进口货物报关单》（以下简称《进口报关单》），申明适用《中新自贸协定》协定税率，并同时提交下列单证：
（一）由新西兰授权机构签发的有效原产地证书正本（格式见附件2）。
符合本办法第十七条所列情形的，进口货物收货人应当向海关提交原产地声明（格式见附件3）。
原产地申报为新西兰的进口货物，收货人或者其代理人未提交原产地证书、原产地声明的，应当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（格式见附件4）。
（二）货物的商业发票正本、装箱单及其相关运输单证。
Article 15 In making import declaration for goods, the consignee of the import goods shall, in accordance with Customs declaration requirements, fill out the Import Declaration Form of the Customs of the People’s Republic of China (hereinafter referred to as the Import Declaration Form), declare the applicability of the tariff rate agreed in the FTA, and submit the following documents:
(a) a Certificate of Origin issued by an authorized body of New Zealand that is valid and original (see Annex 2);
Where one of the circumstances specified in Article 17 of these Measures is applicable, the consignee of the import goods shall submit a Declaration of Origin (see Annex 3) to Customs instead.
Where the consignee or the agent thereof fails to submit the Certificate of Origin or Declaration of Origin for import goods claiming New Zealand origin at the time of importation, a supplementary declaration (see Annex 4) shall be made to Customs regarding whether the import goods qualify as originating in New Zealand.
(b) the original commercial invoice of the goods, the packing list and related transportation documents.
上一篇：海关总署令第175号（《中华人民共和国海关〈中华人民共和国政府和新西兰政府自由贸易协定〉项下进出口货物原产地管理办法》）（中英对照）II
下一篇：海关总署令第176号（《中华人民共和国海关化验管理办法》）（中英对照）
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