Working Tariff Document
The Working Tariff Document of New Zealand (WTD) has been reprinted due to the significant changes introduced under HS2022, which came into effect on 1 January 2022. The reprint also included changes from the adjustment to the excise and excise-equivalent duties on tobacco products to reflect the movement in the Consumer Price Index over the 12-month period ending on 30 September 2021; the inclusion of preferential rates arising from the Regional Comprehensive Economic Partnership (RCEP); and the removal of outdated preferential tariff rate phasing and a small number of other technical corrections and realignments of a textual nature.
Correlation Table [PDF 196.71 KB]
This table accompanies the Amendment Set Replacement Pages: January 2022
last updated 02.18pm 15 december 2021
Introduction to the Working Tariff Document [PDF 483.05 KB]
Effective 15 March 2022
last updated 12.00am 15 march 2022
Section I, Chapters 1 - 5: Live animals; animal products [PDF 306.64 KB]
Effective 1 January 2022
last updated 01.39pm 15 december 2021
Section II, Chapters 6 - 14: Vegetable products [PDF 314.28 KB]
Effective 1 January 2022
last updated 01.39pm 15 december 2021
Section III, Chapter 15: Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes [PDF 83.34 KB]
Effective 1 January 2022
last updated 01.39pm 15 december 2021
Section IV, Chapters 16 - 24: Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes [PDF 569.68 KB]
Effective 15 March 2022
last updated 10.00am 16 march 2022
Section V, Chapters 25 – 27: Salt, sulphur, earths and stone; Ores, slag; Mineral fuels, mineral oils [PDF 278.91 KB]
Effective 15 March 2022
last updated 10.00am 16 march 2022
Section VI, Chapters 28 - 38: Products of the chemical or allied industries [PDF 724.67 KB]
Effective 1 5 March 2022
last updated 10.00am 15 march 2022
Section VII, Chapters 39 - 40: Plastics and articles thereof; rubber and articles thereof [PDF 220.21 KB]
Effective 1 January 2022
last updated 01.40pm 15 december 2021
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 148.28 KB]
Effective 1 January 2022
last updated 01.40pm 15 december 2021
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 210.54 KB]
Effective 1 January 2022
last updated 01.40pm 15 december 2021
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 185.19 KB]
Effective 1 January 2022
last updated 01.40pm 15 december 2021
Section XI, Textiles and textile articles [PDF 678.39 KB]
Effective 1 January 2022
last updated 01.40pm 15 december 2021
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 169.61 KB]
Effective 1 January 2022
last updated 01.40pm 15 december 2021
Section XIII, Chapters 68 - 70: Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware [PDF 190.15 KB]
Effective 1 January 2022
last updated 01.40pm 15 december 2021
Section XIV, Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin [PDF 89.82 KB]
Effective 1 January 2022
last updated 01.40pm 15 december 2021
Section XV, Chapters 72 - 83: Base metals and articles of base metal [PDF 532.46 KB]
Effective 1 January 2022
last updated 01.41pm 15 december 2021
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 506.72 KB]
Effective 1 January 2022
last updated 01.41pm 15 december 2021
Section XVII, Chapters 86 - 89: Vehicles, aircraft, vessels and associated transport equipment [PDF 186.84 KB]
Effective 1 January 2022
last updated 01.41pm 15 december 2021
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 118.09 KB]
Effective 1 January 2022
last updated 01.41pm 15 december 2021
Section XIX, Chapter 93: Arms and ammunition; parts and accessories thereof [PDF 74.67 KB]
Effective 1 January 2022
last updated 01.41pm 15 december 2021
Section XX, Chapters 94 - 96: Miscellaneous manufactured articles [PDF 142.7 KB]
Effective 1 January 2022
last updated 01.41pm 15 december 2021
Section XXI, Chapters 97 - 98: Works of art, collectors’ pieces, and antiques [PDF 60.46 KB]
Effective 1 January 2022
last updated 01.41pm 15 december 2021
Excise and Excise-equivalent Duties Table [PDF 235.15 KB]
Effective 15 March 2022
last updated 12.00am 15 march 2022
Prohibited or Restricted Imports [PDF 33.2 KB]
Effective 1 January 2022
last updated 01.39pm 15 december 2021