Preferential tariffs

Under New Zealand’s external trade agreements, preferential tariffs apply to goods and products from specified countries and groups of countries.


For importers, this means that certain goods from certain countries attract lower duty rates than from others. The rules and workings can be quite complex, so it may be advisable to use the services of a customs broker, agent or freight forwarder.

Fact Sheet 8: Preferential tariff duty rates and an explanation about the Rules of Origin (PDF 671 KB) has more information on New Zealand's trade agreements, the countries involved, and the rules that apply.

For certain countries there may be slightly different rules regarding preferential tariffs and the rules of origin. We have compiled fact sheets on the countries where this applies.

Detailed information related to Preferential tariffs

ASEAN

Fact Sheet 42: ASEAN-Australia-New Zealand Free Trade Area (AANZFTA): Information about the Rules of Origin - Imports (PDF 1341 KB).

Australia

ANZCERTA (Australia and New Zealand Closer Economic Relations Free Trade Agreement) provides for goods which achieve “wholly manufactured” status to be traded free of Customs duty between Australia and New Zealand.

Fact Sheet 20: ANZCERTA - Information about Rules of Origin (PDF 247 KB).

Fact Sheet 22: ANZCERTA - Rules of Origin for Determined Manufactured Raw Materials (DMRM) (PDF 274 KB).

China

Fact Sheet 37: New Zealand-China Free Trade Agreement (NZCFTA): Information about the rules of Origin - Imports (PDF 198 KB).

Malaysia

Fact Sheet 44: Malaysia-New Zealand Free Trade Agreement (MNZFTA): Information for importers and exporters about the Rules of Origin (PDF 206 KB).

If you require further information contact the Customs valuation/origin officers at our Auckland office.

For the legal basis under which the above rules have been enacted, see Part VI of the Customs and Excise Regulations 1996 (NZ Legislation).

Singapore

Fact Sheet 19: Agreement between New Zealand and Singapore on a Closer Economic Partnership (ANZSCEP): Information about the Rules of Origin - Imports (PDF 216 KB).

Thailand

Fact Sheet 30: New Zealand-Thailand Closer Economic Partnership Agreement (NZTCEPA): Information about the Rules of Origin - Imports (PDF 249 KB).