The Working Tariff Document

The Working Tariff Document of New Zealand is a consolidated document from two legislative bases, namely — the Tariff Act 1988 and the Customs & Excise Act 1996.

The Tariff Act 1988 provides for implementation, at the border, of the Government’s policies on Tariff Industry Assistance. The structure of the Tariff also meets New Zealand’s obligations under the international Convention on the Harmonized Commodity Description and Coding System (commonly known as the Harmonised System).

The Excise and Excise-Equivalent Duties Table provides for the imposition of an excise tax on certain goods (for example — alcoholic beverages, tobacco, fuel). Such taxes are applied equally to such goods whether they be locally manufactured or imported.

The Tariff Amendment Act 2009 changed the basis of the Tariff from Schedule 1 of the Tariff Act 1988 to a certified copy of The Working Tariff Document at 1 January 2010 from which Tariff amendments, modifications, or revocations and replacements are made. The New Zealand Customs Service maintains The Working Tariff Document of New Zealand.

The Working Tariff Document

Introduction
Section I – Live Animals; Animal Products
Section II – Vegetable Products
Section III – Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes
Section IV – Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes
Section V – Mineral Products
Section VI – Products of the Chemical and Allied Industries
Section VII – Plastics and Articles Thereof; Rubber and Articles Thereof
Section VIII – Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers;
Section IX – Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork
Section X – Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles Thereof
Section XI – Textiles and Textile Articles
Section XII – Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof; Prepared Feathers and Articles Made Therewith; Artificial Flowers; Articles of Human Hair
Section XIII – Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware
Section XIV – Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal and Articles Thereof; Imitation Jewellery; Coin
Section XV – Base Metals and Articles of Base Metal
Section XVI – Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles
Section XVII – Vehicles, Aircraft, Vessels and Associated Transport Equipment
Section XVIII – Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof
Section XIX – Arms and Ammunition; Parts and Accessories Thereof
Section XX – Miscellaneous Manufactured Articles
Section XXI – Works of Art, Collectors’ Pieces, and Antiques
Related Pages
Index

About the document 

The legislative basis of the Tariff is the Tariff Act 1988. The following information does not form part of, or have legal effect as part of, the Tariff:

1.    The cover page, page i;

2.    Information about this document, page ii;

3.    Information relating to the Customs Offices in New Zealand, page ii;

4.    Tariff Subscription Information, page ii;

5.    The contents page, page iii;

6.    The following introductory material under the heading “General” about —

(a)    the introduction, page iv;

(b)    Part I — the standard tariff, including rates of duty, normal tariff, preferential tariff, pages iv – vi;

(c)    Rates of duty, including normal tariff, preferential tariff, pages v-vi;

(d)    Part II — concessions, including procedures, pages vi-vii;

(e)    statistics, page vii;

(f)     supplementary units, page vii;

(g)    publications relating to the nomenclature and the tariff, page viii;

(h)    customs entry procedure, pages viii-ix;

(i)     measurement equivalents, page ix;

(j)     New Zealand alphabetical country list and codes, page x – xi;

7.    List of section and chapter titles, page xii – xv;

8.    Where to find references to certain sections and chapter notes of general application, page xvi;

9.    Any footnote appearing at the bottom of a page;

10.   Any excise-equivalent duty rate specified in the Tariff, and that is marked by a footnote;

11.   The Excise and Excise-Equivalent Duties Table;

12.   The list of prohibited or restricted imports;

13.   The Index;

14.   A summary of valid pages of the Tariff. 

Tariff Rulings Service

The process of classifying goods within the Tariff is carried out by following the General Rules for the Interpretation of Part I of the Tariff, and according to the terms of the Headings and any relative Section Notes or Chapter Notes. Assistance with this is obtained from the Harmonized System Explanatory Notes issued by the World Customs Organisation. Formal rulings on the Tariff classification of goods are available from the New Zealand Customs Service's Wellington based National Tariff Advisory Unit (NTAU). A request for a ruling should be made on the application form (C7 – Application for a Customs Ruling). A separate form should be used for each item for which a ruling is requested. The application fee is $40 (GST inclusive) for each particular item. Email: ntau@customs.govt.nz for further information.

Tariff Subscription Information

For information on how to purchase The Tariff (hard copy or searchable electronic format) or for information on how to subscribe to the related Tariff documents, Consolidated List of Approvals and the New Zealand Customs Service Tariff Notes — Gold Pages:

Contact the New Zealand Customs Service, P.O. Box 2218, Wellington 6140. Phone: 04 473 6099, Fax: 04 473 7370, Email: corporate.support@customs.govt.nz

General Tariff Enquiries

For general Tariff enquiries, contact your local Customs office.