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.