COVID-19 update 26 March: Temporary entry restrictions remain in place at the NZ border – for more information please refer to either the Immigration NZ website or the Ministry of Health website. The border is open ONLY to NZ citizens and residents, Realm countries, Australian citizens and permanent residents ordinarily resident in NZ, airline and marine crew. More Customs’ information in relation to COVID-19 is available on this website. For more information about the NZ Government’s COVID-19 response, please refer to the official COVID-19 website.
Preferential tariff duty rates
Goods produced or manufactured in certain countries may qualify for preferential tariff duty rates.
New Zealand has trade agreements with a number of countries. This means the duties on items from some countries are lower.
The rules of origin under New Zealand's free trade agreements and closer economic partnership agreements establish the thresholds for the preferential tariff offered under those agreements.
The rules and workings can be complex, so we advise that you use a customs broker or freight forwarder to help you.
A tariff concession removes the Customs duty you’d have to pay on an item.
You can find out more about concessions in:
- Part II (Concessions) of The Working Tariff Document of New Zealand (PDF 102 KB)
- Consolidated List of Approvals (PDF 3 MB)
Apply for a tariff concession
- Complete NZCS 245: Application for a tariff concession or a modification of an existing tariff concession (DOC 270 KB)
- If you’re importing fabric that has wool in it, you must also fill out NZCS 246 (DOC 249 KB)
- Tariff concessions: a guide for applicants (PDF 426 KB)
Send your completed documents and application fee to:
New Zealand Customs Service
Valuation, Origin and Classification section
PO Box 29
We charge $398.67 (including GST) for each tariff concession application.