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Tariffs

All goods imported into New Zealand must be classified within the Tariff of New Zealand.

Depending where the goods are classified will determine the amount of tariff duty payable.

In a lot of cases, imported goods will attract no tariff duty at all as most goods in the Tariff are duty free (although GST will still remain payable). But a 5% and 10% tariff duty applies to some goods.

If an importer is unsure where goods should be classified in the Tariff, a tariff rulings service is provided by Customs.

Under NZ’s existing free trade agreements, preferential tariffs might apply to goods imported from specific countries if certain requirements are met. This means that those goods would have a lower rate of tariff duty then what is normally applied under the Tariff.

A good may also become duty free by way of a tariff concession. Tariff concessions are generally approved for goods where no suitable alternative goods are produced or manufactured locally in NZ.

Find out about obtaining a tariff ruling, preferential tariffs, or tariff concessions.

Note: On 1 March 2024, a fee for regulated tyres was implemented under the Waste Minimisation (Tyres) Regulations 2023. Find more information at Fees for regulated tyres.

Working Tariff Document

Take a look at the Working Tariff Document effective 1 May 2024.

Tariff concessions

A tariff concession removes the tariff duty that would otherwise be payable under the Tariff for certain goods.

Tariff concession notices

Published concession applications, approvals, withdrawals and amendments.

Consolidated List of Approvals

General approvals relating to Part II of the Tariff of New Zealand.

Preferential tariffs

Preferential tariffs apply to goods and products from specified countries and groups of countries.

Tariff ruling request

You can apply to us for a ruling.

Tariff classifications and rates

Become familiar with the tariff classifications, duty rates and any concessions when importing goods to New Zealand.

Non-tariff barriers

Trade barriers such as government policies and regulations that favour local suppliers are called non-tariff barriers.

Free Trade Agreements

Free Trade Agreements (FTAs) assist NZ traders (exporters and importers) by providing improved access to partner markets, and reducing trade barriers (such as Customs procedures) in those markets.