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 is set out in the 2010 Tariff Document and (as amended) is the basis of The Working Tariff Document. The Working Tariff Document also includes the Excise and Excise-equivalent Duties Table which provides for the imposition of an excise and excise-equivalent 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.
For general Tariff enquiries, contact your local Customs office.