Duties and levies

More detail below on: 

Import duty

In order to determine whether import duty is applicable to imported goods, Customs considers the following:

• Tariff classification — the New Zealand Customs Service Working Tariff document is a commodity coding system used to identify and describe goods. The structure of the tariff is based on the World Customs Organisation International Convention on the Harmonized Commodity Description and Coding system (commonly referred to as the Harmonized System).
• Concession applicability — concessions provide flexibility to the tariff which groups items together. For example, tariff description 4203.21.01 is for padded sports gloves of leather. This classification carries a rate of duty. A specific concession exists for motorcycle gloves which permits them to be imported free of duty, while ensuring that other gloves are subject to duty.
• Preference — under New Zealand’s external trade agreements, New Zealand extends preferential tariff access to goods which are the ‘produce’ or ‘manufacture’ of specified countries and country groups.

Where duty is expressed as a percentage rate, it is calculated on the Customs value of the goods.

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Origin of goods

The origin of goods you are importing may have a bearing on the tariff rate of duty to which your goods may be liable.

 

If you are unsure about the origin of the goods you are importing or if you require further information about origin, please contact our Customs valuation/origin officers located at Auckland, Wellington, and Christchurch.

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Anti-dumping and countervailing duties

The New Zealand Customs Service collects anti-dumping and countervailing duties at the time imported goods are entered and cleared for Customs' purposes.

• Dumped goods are sold to importers in New Zealand, at prices lower than their selling price in the exporter’s domestic market, or at prices lower than their full cost. The amount or margin of dumping can be offset by imposing an anti-dumping duty.
• Subsidised goods have benefited from financial or commercial benefits from a foreign government that lower the price of the goods exported to New Zealand. This subsidy can be offset by levying a countervailing duty.

The Ministry of Economic Development’s Trade Remedies Group administers the imposition of anti-dumping and countervailing duties, and publishes summary sheets for products covered by trade remedies action.

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Alcoholic and Liquor Advisory Council (ALAC) Levy

From 1 July 2009, the Alcohol Liquor Advisory Council (ALAC) Levy will be set each year under liquor classes based on a beverage’s deemed or average alcohol content. Alcoholic beverages with higher volume of alcohol contribute a higher proportion to the levy. The liquor classes reflect the approach used by Customs to collect excise and excise-equivalent duty on alcohol.

New rates for the ALAC Levy will apply from 1 July each year and are published in the Alcohol Advisory Levy Order, which is gazetted around June each year. The rates are payable on per litre of beverage.

A summary of the current alcoholic beverages and rates are:

Alcoholic Beverage		Rate from 1 July 2009
Beer	- containing more than 1.15% vol but not more than  2.5% vol  - containing more than 2.5% vol	0.6236 cents per litre    1.7803 cents per litre
Wine of fresh grapes	- containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits  - other	7.8825 cents per litre          4.1570 cents per litre
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances	- containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits  - other	7.8825 cents per litre     4.1570 cents per litre
Other fermented beverages (such as cider, perry, mead)	- containing more than 1.15% vol but not more than 2.5% vol  - containing more than 2.5% vol but not more than 6% vol    - containing more than 6% vol but not more than 9% vol - containing more than 9% vol but not more than 14% vol - containing more than 14% vol but not more than 23% vol - containing more than 23% vol	0.6236 cents per litre       1.7803 cents per litre       3.3256 cents per litre       4.1570 cents per litre     7.8825 cents per litre     15.7701 cents per litre
Spirits and spirituous beverages	the strength of which can be ascertained by OIML hydrometer (brandy, whisky, rum and tafia, gin and geneva, vodka) other  - containing more than 1.15% vol but not more than 2.5% vol  - containing more than 2.5% vol but not more than 6% vol  - containing more than 6% vol but not more than 9% vol  - containing more than 9% vol but not more than 14% vol  - containing more than 14% vol but not more than 23% vol  - containing more than 23% vol	15.7701 cents per litre               0.6236 cents per litre    1.7803 cents per litre    3.3256 cents per litre    4.1570 cents per litre    7.8825 cents per litre    15.7701 cents per litre
Bitters	- containing not more than 23% vol  - containing more than 23% vol	7.8825 cents per litre     15.7701 cents per litre
Liqueurs and cordials	- containing more than 1.15% vol but not more than 2.5% vol  - containing more than 2.5% vol but not more than 6% vol  - containing more than 6% vol but not more than 9% vol  - containing more than 9% vol but not more than 14% vol  - containing more than 14% vol but not more than 23% vol  - containing more than 23% vol	0.6236 cents per litre       1.7803 cents per litre       3.3256 cents per litre       4.1570 cents per litre       7.8825 cents per litre      15.7701 cents per litre

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Heavy Engineering Research Association (HERA) Levy

Under the Heavy Engineering Research Levy Act 1978, the New Zealand Customs Service collects Heavy Engineering Research Association (HERA) levies on imported goods of the following tariff classifications:

 

Tariff items and statistical codes with a levy rate of 5 cents per kilogram

7106.92.00 11B 7215.50.20 01H 7215.50.20 21B 7215.50.20 31K 7215.90.00 21F 7217.10.00 17E 7217.10.00 18C 7217.10.00 19A 7217.10.00 20E 7217.10.00 21C 7217.10.00 22A 7217.10.00 23K

7217.10.00 24H 7217.10.00 25F 7217.30.00 01F 7217.30.00 11C 7217.90.00 01H 7217.90.00 11E 7222.30.00 11K 7223.00.00 01K 7228.20.00 12C 7228.20.00 21B 7228.60.00 11K 7229.20.00 02D

7229.20.00 12A 7229.90.00 15A 7229.90.00 21F 7407.10.01 01L 7407.10.09 01A 7407.21.01 01J 7407.29.01 10D 7407.29.01 17A 7408.19.00 01C 7408.21.00 01L 7408.22.00 01E 7408.29.00 01G

7601.10.01 01D 7601.20.01 01H 7604.10.00 01B 7604.29.01 01C 7605.19.00 01A 7605.29.00 01E 8311.10.00 00C 8311.20.00 00G 8311.30.00 00L 8311.90.01 00J 8311.90.09 00K

 

 

Tariff items and statistical codes with a levy rate of $5.00 per tonne

7208.40.10 01F 7208.40.10 09A 7208.40.90 01K 7208.40.90 09E 7208.51.10 00F 7208.51.50 00H 7208.51.90 00K 7208.52.10 00L 7208.52.50 00B 7208.52.90 00D 7208.90.02 09G 7208.90.05 11H 7210.20.00 11B 7210.30.20 01K 7210.49.01 01K 7210.49.19 01F 7210.50.00 11C 7210.61.10 01K 7210.61.10 21D 7210.61.20 01E 7210.61.90 01C

7210.69.10 01F 7210.69.10 21L 7210.69.20 01A 7210.69.90 01K 7210.70.01 01K 7210.70.19 01F 7210.90.01 01G 7210.90.19 01C 7211.13.00 05F 7211.14.90 01G 7212.20.30 01H 7212.30.11 01G 7212.30.19 09C 7212.40.11 01L 7212.40.19 11J 7212.50.18 11F 7212.60.18 11K 7216.31.01 00L 7216.31.09 00A 7216.32.00 01G 7216.32.00 09B

7216.33.00 01A 7216.33.00 09G 7216.40.01 00K 7216.40.09 00L 7216.50.00 01E 7216.50.00 09L 7216.61.00 01C 7216.61.00 05F 7216.61.00 09J 7216.69.00 01K 7216.69.00 05B 7216.69.00 09E 7216.91.00 01D 7216.91.00 11A 7216.91.00 15D 7216.99.00 01L 7216.99.00 11H 7216.99.00 15L 7225.40.19 10B 7225.91.10 13B 7225.91.90 21G

7225.91.90 29B 7225.92.10 13G 7225.92.90 21A 7225.92.90 29G 7225.99.10 13J 7225.99.90 21C 7225.99.90 29J 7226.91.00 11J 7226.99.01 10C 7226.99.01 15D 7226.99.01 19G 7226.99.18 13H 7226.99.18 21J 7226.99.18 33B 7228.70.00 01F 7228.70.00 09A 7306.61.00 27F 7306.61 00 29B 7306.61.00 31D

 

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Goods and services tax (GST)

With very few exceptions, goods imported into New Zealand are liable for Goods and Services Tax (GST) of 12.5 percent. GST is payable on the sum of following amounts:

• the Customs value of the goods
• any import duty, anti-dumping and countervailing duties, ALAC or HERA levies payable (see above)
• the freight and insurance costs incurred in transporting the goods to New Zealand.

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Import entry transaction fee

An Import Entry Transaction Fee of $24.75 (GST inclusive) is payable on every commercial import entry and import declaration for goods with a duty and GST liability of $50 or more. A biosecurity risk screening levy of $4.00 is also collected by Customs on behalf of the Ministry of Agriculture and Forestry/Biosecurity New Zealand (MAFBNZ).

The total, NZ$28.75, is collected at the same time as duty and/or GST. This is charged and shown separately on Deferred Payment and Cash Statements. The fee is included with the Duty and GST amount shown on the "Cleared Entry Message" received by importers and Customs Brokers who lodge electronic import entries.

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