Working Tariff Document
The Working Tariff Document of New Zealand (WTD) has had recent updates, effective 28 August 2025.
On 28 August 2025, the WTD is receiving 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
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 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 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 XVII, Chapters 86 - 89: Vehicles, aircraft, vessels and associated transport equipment [pdf 492.33 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