Working Tariff Document
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
Cover Page [pdf 970.43 KB]
Effective 1 January 2026
Valid Pages [pdf 91.06 KB]
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Introduction to the Working Tariff Document [pdf 696.34 KB]
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Section I, Chapters 1-5: Live animals; animal products [pdf 659.01 KB]
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Section II, Chapters 6 - 14: Vegetable products [pdf 587.42 KB]
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Section III, Chapter 15: Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes [pdf 210.8 KB]
Effective 1 January 2026
Section IV, Chapters 16 - 24: Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes [pdf 852.38 KB]
Effective 1 January 2026
Section V, Chapters 25 – 27: Salt, sulphur, earths and stone; Ores, slag; Mineral fuels, mineral oils [pdf 369.34 KB]
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Section VI, Chapters 28 - 38: Products of the chemical or allied industries [pdf 1.09 MB]
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Section VII, Chapters 39 - 40: Plastics and articles thereof; rubber and articles thereof [pdf 530.21 KB]
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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 488.66 KB]
Effective 1 January 2026
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 407.12 KB]
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Section XI, Chapters 50 - 63: Textiles and textile articles [pdf 1.34 MB]
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Section XIII, Chapters 68 - 70: Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware [pdf 439.06 KB]
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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 217.5 KB]
Effective 1 January 2026
Section XV, Chapters 72 - 83: Base metals and articles of base metal [pdf 1.14 MB]
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Section XVII, Chapters 86 - 89: Vehicles, aircraft, vessels and associated transport equipment [pdf 723.27 KB]
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Section XIX, Chapter 93: Arms and ammunition; parts and accessories thereof [pdf 188.33 KB]
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Section XX, Chapters 94 - 96: Miscellaneous manufactured articles [pdf 489.87 KB]
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Section XXI, Chapters 97 - 98: Works of art, collectors’ pieces, and antiques [pdf 164.67 KB]
Effective 1 January 2026
Excise And Excise Equivalent Duties Table [pdf 297.39 KB]
Effective 1 January 2026
Part II Concessions [pdf 172.61 KB]
Effective 1 January 2026
Prohibited or Restricted Imports [pdf 109.56 KB]
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Tariff Index [pdf 937.07 KB]
Effective 1 January 2026