Working Tariff Document
The Working Tariff Document of New Zealand (WTD) has had recent updates, effective 1 April 2026.
This digital reprint includes the following changes, effective 1 April 2026:
- Tariff (Inherited Goods and Gift Concessions) Amendment Order 2025
BorderWise
Access to the core Working Tariff Document, is available at BorderWise, which is a digital searchable tool for tariff information.
Note the section of the Customs website terms of use related to third party website links.
Working Tariff Document - downloadable files
Cover Page [pdf 722.62 KB]
Effective 1 April 2026
Valid Pages [pdf 88.53 KB]
Effective 1 April 2026
Introduction to the Working Tariff Document [pdf 1.02 MB]
Effective 1 April 2026
Section I, Chapters 1-5: Live animals; animal products [pdf 659.01 KB]
Effective 1 January 2026
Section II, Chapters 6 - 14: Vegetable products [pdf 587.42 KB]
Effective 1 January 2026
Section III, Chapter 15: Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes [pdf 210.8 KB]
Effective 1 January 2026
Section IV, Chapters 16 - 24: Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes [pdf 852.38 KB]
Effective 1 January 2026
Section V, Chapters 25 – 27: Salt, sulphur, earths and stone; Ores, slag; Mineral fuels, mineral oils [pdf 369.34 KB]
Effective 1 January 2026
Section VI, Chapters 28 - 38: Products of the chemical or allied industries [pdf 1.09 MB]
Effective 1 January 2026
Section VII, Chapters 39 - 40: Plastics and articles thereof; rubber and articles thereof [pdf 530.21 KB]
Effective 1 January 2026
Section IX, Chapters 44 - 46: Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials basketware and wickerwork [pdf 488.66 KB]
Effective 1 January 2026
Section X, Chapters 47 - 49: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof [pdf 407.12 KB]
Effective 1 January 2026
Section XI, Chapters 50 - 63: Textiles and textile articles [pdf 1.34 MB]
Effective 1 January 2026
Section XIII, Chapters 68 - 70: Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware [pdf 439.06 KB]
Effective 1 January 2026
Section XIV, Chapters 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin [pdf 217.5 KB]
Effective 1 January 2026
Section XV, Chapters 72 - 83: Base metals and articles of base metal [pdf 1.14 MB]
Effective 1 January 2026
Section XVII, Chapters 86 - 89: Vehicles, aircraft, vessels and associated transport equipment [pdf 723.27 KB]
Effective 1 January 2026
Section XIX, Chapter 93: Arms and ammunition; parts and accessories thereof [pdf 188.33 KB]
Effective 1 January 2026
Section XX, Chapters 94 - 96: Miscellaneous manufactured articles [pdf 489.87 KB]
Effective 1 January 2026
Section XXI, Chapters 97 - 98: Works of art, collectors’ pieces, and antiques [pdf 164.67 KB]
Effective 1 January 2026
Excise And Excise Equivalent Duties Table [pdf 297.39 KB]
Effective 1 January 2026
Part II Concessions [pdf 168.89 KB]
Effective 1 April 2026
Prohibited or Restricted Imports [pdf 109.56 KB]
Effective 1 January 2026
Tariff Index [pdf 937.07 KB]
Effective 1 January 2026