The Working Tariff Document of New Zealand is a consolidation sourced 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 Third Schedule to the Customs & Excise Act 1996 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. 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. The Working Tariff Document of New Zealand
The Working Tariff Document of New Zealand is a consolidation sourced 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).
Tariff Subscription Information For information on how to purchase The Working Tariff Document of New Zealand (hard copy or searchable electronic format) or for information on how to subscribe to the related Tariff documents: Consolidated List of Approvals New Zealand Customs Service Tariff Notes-—Gold Pages Contact the New Zealand Customs Service, Private Bag 1928, Dunedin. Phone: 03-474 9340, Fax: 03-477 6773, E-Mail: nzcs.publications@customs.govt.nz. General Tariff Enquiries For general Tariff enquiries, contact your local Customs office.
For information on how to purchase The Working Tariff Document of New Zealand (hard copy or searchable electronic format) or for information on how to subscribe to the related Tariff documents:
Contact the New Zealand Customs Service, Private Bag 1928, Dunedin. Phone: 03-474 9340, Fax: 03-477 6773, E-Mail: nzcs.publications@customs.govt.nz.
For general Tariff enquiries, contact your local Customs office.
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