Since 1 March 2024, regulated tyres as defined under Section 3 of the Waste Minimisation (Tyres) Regulations 2023 (Tyres Regulation), have been subject to a fee.
The tyre fee for imports of loose regulated tyres is paid by importers to the Ministry for the Environment in accordance with the tariff item of the tyres as per Schedule 2 of the Tyres Regulation. It’s essential that imported tyres are classified correctly under the Working Tariff Document of New Zealand, so that the correct tyre fee is collected by the Ministry for the Environment.
Recent Customs activity located differences concerning the classification of the tyres suitable for multiple use with SUVs and light trucks/UTEs. Tyres used for SUVs are covered in tariff subheading 4011.10, and light truck/UTE tyres are in subheading 4011.20.
If a tyre has a marking on the sidewall that indicates what the tyre is designed for, such as being marked as LT (Light Truck) and P (Passenger), then classification is made on this basis – P tyres will fall under 4011.10 and LT tyres will fall under 4011.20.
If a tyre is suitable for multiple use on both SUVs and light trucks/UTEs and does not have any sidewall markings to indicate what the tyre was designed for, then assessment and a ruling may be required to determine classification.
Misclassification may be subject to penalties under the Customs and Excise Act 2018. If you are unsure what is the correct tariff classification for your specific tyres, you can visit the Customs website page Fee for regulated tyres under the Waste Minimisation (Tyres) Regulations 2023, for more information.