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).
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
IndexIntroductory PagesSection I - Live Animals; Animal ProductsSection II - Vegetable ProductsSection III - Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable WaxesSection IV - Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco SubstitutesSection V - Mineral ProductsSection VI - Products of the Chemical and Allied IndustriesSection VII - Plastics and Articles Thereof; Rubber and Articles ThereofSection VIII - Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness;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 WickerworkSection X - Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles ThereofSection XI - Textiles and Textile ArticlesSection 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 HairSection XIII - Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and GlasswareSection XIV - Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal and Articles Thereof; Imitation Jewellery; CoinSection XV - Base Metals and Articles of Base MetalSection 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 ArticlesSection XVII - Vehicles, Aircraft, Vessels and Associated Transport EquipmentSection XVIII - Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories ThereofSection XIX - Arms and Ammunition; Parts and Accessories ThereofSection XX - Miscellaneous Manufactured ArticlesSection XXI - Works of Art, Collectors’ Pieces, and AntiquesRelated Pages
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:
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.