Preferential tariff duty rates

Preferential tariffs

New Zealand has trade agreements with a number of countries. This means the duties on items from some countries are lower.

The rules of origin under New Zealand's free trade agreements and closer economic partnership agreements establish the thresholds for the preferential tariff offered under those agreements.

The rules and workings can be complex, so we advise that you use a customs broker or freight forwarder to help you.

Free trade agreements (Ministry of Foreign Affairs and Trade)

Free trade agreement tariff finder (Ministry of Foreign Affairs and Trade)

Tariff concessions

A tariff concession removes the Customs duty you’d have to pay on an item.

You can find out more about concessions in:

• Part II (Concessions) of The Working Tariff Document of New Zealand (PDF 102 KB)
• Consolidated List of Approvals (PDF 3,806 MB)

Apply for a tariff concession

• Complete NZCS 245: Application for a tariff concession or a modification of an existing tariff concession (DOC 270 KB)
• If you’re importing fabric that has wool in it, you must also fill out NZCS 246 (DOC 249 KB)
• Tariff concessions: a guide for applicants (PDF 426 KB)

Send your completed documents and application fee to: 

New Zealand Customs Service
Valuation, Origin and Classification section
PO Box 29
Auckland 1140
New Zealand

We charge $398.67 (including GST) for each tariff concession application.