Page load in progress

Used passenger buses concession reinstatement

In June 2019 following a review, New Zealand Customs decided to withdraw concession 997050K; against tariff items: 8702.10.00 and 8702.20.00, with the wording: Used passenger buses.


The withdrawal was published on the Gazette and subsequently New Zealand Customs received a request for a review to be conducted on the decision.

The review of the decision concluded that the concession should be reinstated. However, it was clear the wording of the concession was neither specific nor precise in describing the goods that are able to claim the concession.

To solve interpretation issues and to make it clear to importers what good the concession applies to, an amendment to the wording was recommended.

Although this is a reinstatement of a concession (997050K) that was withdrawn, a new concession number has been created rather than using the old concession number. This was due to the requirement to clarify when the new wording applies and for the ease of reinstating a concession for technical purposes.

As this is a reinstatement of a concession, there are no changes to the tariff items to which the concession relates, or the concession category and both will remain the same as before.

Details of the concession are now as follows:

Concession Number: 311023A
Classification: 8702.10.00 and 8702.20.00
Wording: “Bus, exceeding 8.5 metres in length, for the transportation of 25 or more seated passengers
(including the driver), with a G.V.W exceeding 10,500 kg, with an aisle and a high roof with
the provision for standing passengers”
Category: General Approval
Activation date: 10/02/2020

Through the review period, the old concession (997050K) was reinstated in the interim whilst a decision was pending. All imports that comply with this concession during this period are still eligible for duty free entry.

The old concession will be active up to 29 February 2020 to allow a transitional period for importers.

Please send any questions about this decision or the concessions process to voc@customs.govt.nz.