Working Tariff Document

On this page:

Working Tariff Document - version effective 28 August 2025
Working Tariff Document - version effective 1 January 2026

Working Tariff Document - version effective 28 August 2025

The Working Tariff Document of New Zealand (WTD) has had recent updates, effective 28 August 2025.

On 28 August 2025, the WTD received a complete reprint as a result of New Zealand-United Arab Emirates Comprehensive Economic Partnership Agreement taking effect.

This reprint also includes the amendments from 1 July 2025, which covered:

Tariff (ACCTS) Amendment Order 2025
Excise and Excise-equivalent Duties Table (Alcoholic Beverages Indexation) Amendment Order 2025
Tariff (Specified CPTPP Parties—United Kingdom) Amendment Order 2024
Excise and Excise-equivalent Duties Table (Residual Fuel Oil) Amendment Order 2025

Cover Page [pdf 1.2 MB]

Effective 28 August 2025

Master Correlation List 2025 [xlsx 89.8 KB]

Correlation Table [pdf 125.08 KB]

Effective 1 July 2025

Valid Pages [pdf 193.73 KB]

Effective 28 August 2025

Introduction to the Working Tariff Document [pdf 826.53 KB]

Effective 28 August 2025

Section I, Chapters 1-5: Live animals; animal products [pdf 469.4 KB]

Effective 28 August 2025

Section II, Chapters 6 - 14: Vegetable products [pdf 464.19 KB]

Effective 28 August 2025

Section III, Chapter 15: Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes [pdf 185 KB]

Effective 28 August 2025

Section IV, Chapters 16 - 24: Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes [pdf 583.74 KB]

Effective 28 August 2025

Section V, Chapters 25 – 27: Salt, sulphur, earths and stone; Ores, slag; Mineral fuels, mineral oils [pdf 287.53 KB]

Effective 28 August 2025

Section VI, Chapters 28 - 38: Products of the chemical or allied industries [pdf 759.15 KB]

Effective 28 August 2025

Section VII, Chapters 39 - 40: Plastics and articles thereof; rubber and articles thereof [pdf 362.36 KB]

Effective 28 August 2025

Section VIII, Chapters 41 - 43: Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) [pdf 248.65 KB]

Effective 28 August 2025

Section IX, Chapters 44 - 46: Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials basketware and wickerwork [pdf 336.55 KB]

Effective 28 August 2025

Section X, Chapters 47 - 49: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof [pdf 314.26 KB]

Effective 28 August 2025

Section XI, Chapters 50 - 63: Textiles and textile articles [pdf 872.93 KB]

Effective 28 August 2025

Section XII, Chapters 64 - 67: Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair [pdf 291.04 KB]

Effective 28 August 2025

Section XIII, Chapters 68 - 70: Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware [pdf 328.22 KB]

Effective 28 August 2025

Section XIV, Chapters 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin [pdf 186.06 KB]

Effective 28 August 2025

Section XV, Chapters 72 - 83: Base metals and articles of base metal [pdf 758.95 KB]

Effective 28 August 2025

Section XVI, Chapters 84 - 85: Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles [pdf 713.3 KB]

Effective 28 August 2025

Section XVII, Chapters 86 - 89: Vehicles, aircraft, vessels and associated transport equipment [pdf 492.33 KB]

Effective 28 August 2025

Section XVIII, Chapters 90 - 92: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof [pdf 296.14 KB]

Effective 28 August 2025

Section XIX, Chapter 93: Arms and ammunition; parts and accessories thereof [pdf 172.61 KB]

Effective 28 August 2025

Section XX, Chapters 94 - 96: Miscellaneous manufactured articles [pdf 358.95 KB]

Effective 28 August 2025

Section XXI, Chapters 97 - 98: Works of art, collectors’ pieces, and antiques [pdf 153.89 KB]

Effective 28 August 2025

Excise and Excise-equivalent Duties Table [pdf 236.26 KB]

Effective 28 August 2025

Part II Concessions [pdf 147.2 KB]

Effective 28 August 2025

Prohibited or Restricted Imports [pdf 89.27 KB]

Effective 28 August 2025

Tariff Index [pdf 455.84 KB]

Effective 28 August 2025

Working Tariff Document - version effective 1 January 2026

The Working Tariff Document of New Zealand (WTD) has had recent updates, effective 1 January 2026.

This reprint includes the following changes, effective 1 January 2026:

Excise and Excise-equivalent Duties Table (Tobacco Prices Indexation) Amendment Order 2025
Tariff (Regional Comprehensive Economic Partnership - RCEP) Amendment Order 2025
Other miscellaneous technical corrections mainly of a textual nature