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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Order List

Introductory pages to The Working Tariff Document. Effective 1 January 2016.

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Excise and excise-equivalent duties table. Effective 1 January 2016.

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Index of The Working Tariff Document. Effective from 1 December 2013.
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Part II Concessions to The Working Tariff Document. Effective from 1 November 2014.

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List of prohibited or restricted imports. Effective from 1 December 2013.
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Live animals; animal products. Effective 20 December 2015.

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Vegetable products. Effective 20 December 2015.

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Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. Effective 20 December 2015.

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Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes. Effective 1 January 2016.

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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. Effective 20 December 2015.

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Mineral products. Effective 20 December 2015.

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Products of the chemical or allied industries. Effective 20 December 2015.

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Plastics and articles thereof; rubber and articles thereof. Effective 20 December 2015.

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​Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers. Effective 20 December 2015.

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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. Effective 20 December 2015.

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Textiles and textile articles. Effective 20 December 2015.

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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. Effective 20 December 2015.

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Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware. Effective 20 December 2015.

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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. Effective 20 December 2015.

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Arms and ammunition; parts and accessories thereof. Effective 20 December 2015.

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Base metals and articles of base metal. Effective 20 December 2015.

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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. Effective 20 December 2015.

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Vehicles, aircraft, vessels and associated transport equipment. Effective 20 December 2015.

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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. Effective 20 December 2015.

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Miscellaneous manufactured articles. Effective 20 December 2015.

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