Tariff and concessions

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 New Zealand’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 New Zealand. 

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

Within this section

  • Preferential tariffs

    ​Goods from certain countries have lower duty rates which you may be able to take advantage of when you are importing.

  • Tariff concessions

    ​With tariff concessions, you may not need to pay tariff duty for certain goods. Find out more and how to apply.

  • Tariff rulings

    ​The process of classifying goods within the Tariff.

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