Reduction in duty on heated tobacco products on 1 July 2024

To implement this change, heated tobacco products had to be classified separately in the New Zealand Tariff from other forms of tobacco for inhalation without combustion. The existing split between those products that use reconstituted tobacco and those that use other forms of tobacco was retained.

For imported HTPs, the changes made to the New Zealand Tariff were:

• New item 2404.11.02.00A created with an excise-equivalent rate of $886.51 per kilogram of tobacco content (in addition to the applicable duty rate)
• New item 2404.11.06.00G created with an excise-equivalent rate of $777.61 per kilogram of tobacco content (in addition to the applicable duty rate)

For locally manufactured HTPs, two equivalent changes were made to the Excise and Excise-Equivalent Duties Table:

• New Item 99.67.02J created with an excise rate of $886.51 per kilogram of tobacco content
• New item 99.67.05C created with an excise rate of $777.61 per kilogram of tobacco content.

A copy of the Working Tariff Document can be accessed on the Customs website. Refer to the following for further information:

• New Zealand Tariff Section IV, as of 1 July 2024
• Excise and Excise-Equivalent Duties Table, as of 1 July 2024.

If you need further information, please contact Customs on 0800 428 786 (0800 4 CUSTOMS).