- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Excise forms and documents
Rules of Origin — 2017 versions now published
Rules of origin under New Zealand’s free trade agreements (FTAs) and closer economic partnership agreements (CEPs) establish the manufacturing or value thresholds required to qualify for the preferential tariff treatment offered under those agreements.
Product specific rules (PSRs), designed for individual products, are based on a specified change of tariff classification approach. These rules are constructed as schedules and follow the structure of the Harmonized System Nomenclature, the international document on which the New Zealand Tariff is based.
With the HS2017 revision of the Tariff, new regulations have been made to update the PSR schedules. A fully updated version of each of the schedules is published on our website.
If you are looking for the rule applicable to your product go to Featured Topics, Free Trade Agreements and choose the agreement you are interested in. You will find the up-to-date version of the rules under the heading Product Specific Rules.
If you are wanting a comparison of the rules and the preferential tariff rate across different agreements you can find this on the FTA Tariff Finder.