Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Goods are New Zealand originating goods if they are wholly manufactured in New Zealand from one or more of the following:
(a) unmanufactured raw products;
(b) materials wholly manufactured in Australia or New Zealand or Australia and New Zealand;
(c) materials covered by subsection (2).
(2) The Comptroller - General of Customs may, by legislative instrument, determine specified materials imported into New Zealand to be manufactured raw materials of New Zealand.