Tariff concessions
A tariff concession removes the tariff duty that would otherwise be payable under the Tariff for certain goods. These may be goods used for social, humanitarian or industry assistance purposes.
The tariff concessions system is important because it assists in reducing costs for imported goods, for instance, where suitable alternative goods are not locally produced or manufactured.
Existing tariff concessions that are available for use by all importers are located in:
- Part II (Concessions) of the Working Tariff Document of New Zealand (PDF, 73 KB)
- Consolidated List of Approvals (PDF 2.2 MB)
How to apply for a Tariff concession
Applications for new tariff concessions should be made on the form NZCS 245 - Application for a Tariff Concession or a Modification of an Existing Tariff Concession (DOC, 272 KB).
Importers of fabric containing wool must also complete the form NZCS 246 - Additional Information Sheet for a Tariff Concession Application involving woven fabric containing wool for use in the manufacture of apparel (DOC, 249 KB).
Applicants for a new tariff concession are required to be familiar with Tariff Concessions: A Guide for Applicants (PDF, 257 KB).
The completed form, together with supporting information should be emailed to voc@customs.govt.nz. An invoice for the application fee will be generated and sent directly to the Applicant (or their Agent). Information on how to pay the fee electronically is included on the invoice.
The application process
Customs will assess an application and may request that the applicant provide further evidence to support the reasoning for the proposed concession. Part of the evidence required is around the capability of the local industry, which depending on the category consideration (i.e. General Approval, Inputs to Manufacturing, Capital Equipment) would cover aspects like whether there is a local company that produces a suitable alternative to the imported goods, what quantity the local industry could supply, and what attempts were made to maximise the opportunity for local industry to be involved in the project.
On a case-by-case basis Customs may consult with local industry to identify what capability might exist locally or to clarify information provided as part of the application.
Once an application is considered complete, Customs publishes the proposed tariff concession wording in a Tariff Concession (Advertisement) Notice.
New Zealand producers or manufacturers of suitable alternatives can lodge an objection against an advertised tariff concession notice. The period for objections is three weeks from notice’s publication and the objection can be sent to voc@customs.govt.nz or by post to:
New Zealand Customs Service Valuation
Origin and Classification Section
PO Box 29
Shortland Street
Auckland 1140
New Zealand
If Customs had already established that there are local producers or manufacturers of a suitable alternative, we may move directly to making a decision to decline an application. In these cases, there would be no advertising concession notice.
A recommendation for the proposed concession will be prepared which could include:
- Approving the proposed concession
- Declining the proposed concession
- Modifying and/or withdrawing an existing approval.
The decision on the proposed concession will be published in a Tariff Concession (Approvals) notice.
Notices are initially published on this page and then can be found on the Tariff Concession Notices page. Withdrawals and Amendments are also published in the New Zealand Gazette, as per the requirements of the Tariff Act 1988. Search keyword "concessions".
Current Tariff Concession Notices
- Tariff Concession Approval Notice 40 2024 (PDF, 104 KB)
View the Tariff concession notices.