This fact sheet provides general information on the requirements that must be fulfilled for goods imported into New Zealand to qualify for the preferential tariff duty rates that are applicable to goods that are the produce or manufacture of specified countries and groups of countries.
This fact sheet should only be used as a general guide. It does not set out every requirement applicable. Accordingly, it is strongly recommended that this fact sheet be read in conjunction with the Customs and Excise Act 1996, Customs and Excise Regulations 1996, and the Tariff of New Zealand as set out in The Working Tariff Document.
Further information about specific countries and country groups is available in separate fact sheets, a list of which can be found at the end of this fact sheet.