From 1 October 2018 Customs will have a new Act. The changes mainly affect our business customers. Find out what this may mean for your business.
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 5 MB)
How to apply for a Tariff concession
Applications for new tariff concessions should be made on the form NZCS 245 - Application for a Tariff Concession or a Modification of an Existing Tariff Concession (DOC 272 KB).
Importers of fabric containing wool must also complete the form NZCS 246 - Additional Information Sheet for a Tariff Concession Application involving woven fabric containing wool for use in the manufacture of apparel (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.
Current Tariff concession notices
Tariff Concession Advertisement Notice 36 (PDF 124 KB)
Tariff Concession Approval Notice 36 (PDF 122 KB)
We publish tariff concession applications, approvals, withdrawals and amendments.
When an importer lodges an application for a new tariff concession, we publish the proposed concession wording in a tariff concession notice.
If we’re aware of a local producer or manufacturer of suitable alternatives, we will automatically decline your application. In these cases, we don’t publish a tariff concession notice.
New Zealand producers or manufacturers of suitable alternatives can lodge an objection against an advertised tariff concession notice. You must email or post your objection to us within 3 weeks of the notice’s publication.
New Zealand Customs Service Valuation
Origin and Classification Section
PO Box 29
Withdrawals and amendments are also published in the New Zealand Gazette, as per the requirements of the Tariff Act 1988. Search keywords "withdrawals and amendments".
We collate and incorporate the approved tariff concessions into the Consolidated List of Approvals (PDF 2.81 MB) relating to Part II of the Tariff of New Zealand.
View the Tariff concession notices.