- 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
- Customs-controlled Areas
- Excise forms and documents
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 4 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.