The Working Tariff Document

The Working Tariff Document of New Zealand is a consolidation of two legislative bases, namely – the Tariff Act 1988 and the Customs & Excise Act 1996. It is divided into two parts.

Part I: Standard Tariff: This sets out the classification of all international trade goods and import duty rates.

Part II: Concessions: This outlines the concession categories to reduce or waive duty that would usually be applied under Part I.

The Working Tariff Document also includes a duties table which provides for the imposition of an excise and excise-equivalent tax on certain goods such as alcoholic beverages, tobacco and fuel. This tax is applied equally to such goods whether they are locally manufactured or imported.

The Tariff Act 1988 provides for implementation of the Government’s policies on Tariff Industry Assistance at the border.

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 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.

This description was last updated on: Friday, 01 February 2013 .

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Introductory pages to The Working Tariff Document.

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Excise and excise-equivalent duties table.

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Index of The Working Tariff Document.

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Part II Concessions to The Working Tariff Document.

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List of prohibited or restricted imports.

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Live animals; animal products.

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Vegetable products.

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Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. 

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Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes. 

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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. 

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Mineral products.

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Products of the chemical or allied industries. 

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Plastics and articles thereof; rubber and articles thereof. 

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​Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers.

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Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof.

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Textiles and textile articles.

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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.

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Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware.

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Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin. 

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Arms and ammunition; parts and accessories thereof.

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Base metals and articles of base metal. 

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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.

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Vehicles, aircraft, vessels and associated transport equipment.

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Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof. 

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Miscellaneous manufactured articles.

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