New items covered by the Heavy Engineering Research Levy
New Tariff codes items have been added onto Schedule 2 of the Heavy Engineering Research Levy Act 1978.
Summary of the changes
On 30 March 2025, the Regulatory Systems (Economic Development) Amendment Act 2025 was enacted that made changes to the Heavy Engineering Research Levy Act 1978 (the Act). Three months after enactment, four new Tariff items were inserted into Schedule 2 of the Act:
| 73.08 | Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: | |
| 7308.10.00 | 00H | – Bridges and bridge-sections |
| – Other | ||
| 7308.90.90 | – – Other | |
| 10C | . . . Channels, joists, girders, beams and columns | |
| 15D | . . . Tubes and the like, prepared for use in structures | |
| 29D | . . . Other |
These items will be collected at the rate of $20 for each tonne per the Heavy Engineering Research Levy Notice 2023.
Due to another unrelated change to the Tariff from the implementation of the Agreement on Climate Change, Trade and Sustainability, levy collection on imports entered using the code for the final item (Tariff code 7308.90.90.29D) will not occur as it no longer appears in the New Zealand Tariff. The Ministry of Business, Innovation and Employment is working with Customs support to add the two items that replaced it into Schedule 2 of the Act.