Preferential tariffs
Under New Zealand’s external trade agreements, preferential tariffs apply to goods and products from specified countries and groups of countries.
For importers, this means that certain goods from certain countries attract lower duty rates than from others. The rules and workings can be quite complex, so it may be advisable to use the services of a customs broker, agent or freight forwarder.
Fact Sheet 8: Preferential tariff duty rates and an explanation about the Rules of Origin (PDF 701 KB) has more information on New Zealand's trade agreements, the countries involved, and the rules that apply.
For certain countries there may be slightly different rules regarding preferential tariffs and the rules of origin. We have compiled fact sheets on the countries where this applies.
Detailed information related to Preferential tariffs
ASEAN
Fact Sheet 42: ASEAN-Australia-New Zealand Free Trade Area (AANZFTA): Information about the Rules of Origin - Imports (PDF 34 MB).
Australia
ANZCERTA (Australia and New Zealand Closer Economic Relations Free Trade Agreement) provides for goods which achieve “wholly manufactured” status to be traded free of Customs duty between Australia and New Zealand.
Fact Sheet 20: ANZCERTA - Information about Rules of Origin (PDF 268 KB).
Fact Sheet 22: ANZCERTA - Rules of Origin for Determined Manufactured Raw Materials (DMRM) (PDF 274 KB).
China
Fact Sheet 37: New Zealand-China Free Trade Agreement (NZCFTA): Information about the rules of Origin - Imports (PDF 336 KB).
Malaysia
If you require further information contact the Customs valuation/origin officers at our Auckland office.
For the legal basis under which the above rules have been enacted, see Part VI of the Customs and Excise Regulations 1996 (NZ Legislation).
Singapore
New Zealand and Singapore have negotiated an upgrade to the Agreement between New Zealand and Singapore on a Closer Economic Partnership (ANZSCEP). The ANZSCEP Rules of Origin set out in regulations 51A to 51E of the Customs and Excise Regulations 1996 have been replaced with the new rules of origin set out in Chapter 3 and Annex 3.1 of the Protocol to Amend ANZSCEP done at Singapore on 17 May 2019. These provisions have been incorporated by reference in Customs and Excise Amendment Regulations (No 3) 2019.
Information about the Rules of Origin between New Zealand and Singapore (ANZSCEP)
View a full copy of the Protocol to Amend ANZSCEP.
Please direct any comments on this new material proposed to be incorporated by reference into the Regulations to:
New Zealand Customs Service
Attention: Singapore Upgrade
Trade Policy
1 Hinemoa Street
Wellington 6011
or by email: voc@customs.govt.nz
Attention: Singapore Upgrade
Any written comment must be received by at Customs no later than 10 working days after the date of notification of these proposed changes in the New Zealand Gazette.