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All goods imported into New Zealand must be classified within the Tariff of New Zealand.

Depending where the goods are classified will determine the amount of tariff duty payable.

In a lot of cases, imported goods will attract no tariff duty at all as most goods in the Tariff are duty free (although GST will still remain payable). But a 5% and 10% tariff duty applies to some goods.

If an importer is unsure where goods should be classified in the Tariff, a tariff rulings service is provided by Customs.

Under NZ’s existing free trade agreements, preferential tariffs might apply to goods imported from specific countries if certain requirements are met. This means that those goods would have a lower rate of tariff duty then what is normally applied under the Tariff.

A good may also become duty free by way of a tariff concession. Tariff concessions are generally approved for goods where no suitable alternative goods are produced or manufactured locally in NZ.

Find out about obtaining a tariff ruling, preferential tariffs, or tariff concessions.

Note: On 1 March 2024, a fee for regulated tyres was implemented under the Waste Minimisation (Tyres) Regulations 2023. Find more information at Fees for regulated tyres.