A tariff concession removes the tariff duty that would otherwise be payable under the Tariff for certain goods. These may be goods used for social, humanitarian or industry assistance purposes.
The tariff concessions system is important because it assists in reducing costs for imported goods, for instance, where suitable alternative goods are not locally produced or manufactured.
Existing tariff concessions that are available for use by all importers are located in:
- Part II (Concessions) of the Working Tariff Document of New Zealand (PDF 73 KB)
- Consolidated List of Approvals (PDF 2.8 MB)
How to apply for a Tariff concession
Applications for new tariff concessions should be made on the form NZCS 245 (DOC 272 KB).
Importers of fabric containing wool must also complete the form NZCS 246 (DOC 249 KB).
Applicants for a new tariff concession are required to be familiar with Tariff Concessions: A guide for applicants (PDF 427 KB).
The completed form, together with supporting information and the application fee should be lodged with the:
New Zealand Customs Service
Valuation, Origin and Classification Section
PO Box 29
The application process
Where an application is lodged by an importer for a new tariff concession, Customs publishes the proposed tariff concession wording in a Tariff Concession Notice in the Customs Edition of the New Zealand Gazette.
New Zealand producers and manufacturers may lodge objections against an advertised tariff concession notice within three weeks of it being published.
Applications which are approved are also published in the Customs Edition of the New Zealand Gazette. An online version of the Gazette is available on the Department of Internal Affairs website.
Customs also collates and incorporates these published decisions into the Consolidated List of Approvals (PDF 2.8 MB) relating to Part II of the Tariff of New Zealand.