Working Tariff Document

The Working Tariff Document of New Zealand is a consolidation of two legislative bases, namely – the Tariff Act 1988 and the Customs & Excise Act 1996.

The Working Tariff document is divided into two parts.

Part I: Standard Tariff

This sets out the classification of all international trade goods and import duty rates.

Part II: Concessions

This outlines the concession categories to reduce or waive duty that would usually be applied under Part I.

The Working Tariff Document also includes a duties table which provides for the imposition of an excise and excise-equivalent tax on certain goods such as alcoholic beverages, tobacco and fuel. This tax is applied equally to such goods whether they are locally manufactured or imported.

The Tariff Act 1988 provides for implementation of the Government’s policies on Tariff Industry Assistance at the border.

The structure of the Tariff also meets New Zealand’s obligations under the International Convention on the Harmonized Commodity Description and Coding System, commonly known as the Harmonised System.

Introduction (PDF 146 KB)
Introductory pages to the Working Tariff Document 
Effective 1 July 2018

Excise and excise-equivalent duties table (PDF 112 KB)
Effective 1 July 2018

Tariff Index (PDF 430 KB)
Index of the Working Tariff Document
Effective 1 February 2017

Part II Concessions (PDF 71 KB)
Part II Concessions to the Working Tariff Document
Effective 1 February 2017

Prohibited or restricted imports (PDF 38 KB)
List of prohibited or restricted imports 
Effective 1 February 2017

Section I – Chapters 1 to 5 (PDF 261 KB)
Live animals; animal products 
Effective 1 July 2018

Section II – Chapters 6 to 14 (PDF 223 KB)
Vegetable products 
Effective 1 February 2017

Section III – Chapter 15 (PDF 83 KB)
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 
Effective 1 April 2017

Section IV – Chapters 16 to 24 (PDF 313 KB)
Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 
Effective 1 July 2018

Section V – Chapters 25 to 27 (PDF 154 KB)
Mineral products.
Effective 1 February 2017

Section VI – Chapters 28 to 38 (PDF 425 KB)
Products of the chemical or allied industries 
Effective 1 July 2018

Section VII – Chapters 39 to 40 (PDF 172 KB)
Plastics and articles thereof; rubber and articles thereof 
Effective 1 July 2018

Section VIII – Chapters 41 to 43 (PDF 131 KB)
Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers 
Effective 1 February 2017

Section IX – Chapters 44 to 46 (PDF 253 KB)
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 
Effective 1 February 2017

Section X – Chapters 47 to 49 (PDF 158 KB)
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof 
Effective 1 July 2018

Section XI – Chapters 50 to 63 (PDF 690 KB)
Textiles and textile articles
Effective 1 April 2017

Section XII – Chapters 64 to 67 (PDF 153 KB)
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 
Effective 1 February 2017

Section XIII – Chapters 68 to 70 (PDF 173 KB)
Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware
Effective 1 February 2017

Section XIV – Chapter 71 (PDF 91 KB)
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin
Effective 1 February 2017

Section XV – Chapters 72 to 83 (PDF 413 KB)
Base metals and articles of base metal
Effective 1 July 2018

Section XVI – Chapters 84 to 85 (PDF 355 KB)
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
Effective 1 July 2018

Section XVII – Chapters 86 to 89 (PDF 222 KB)
Vehicles, aircraft, vessels and associated transport equipment
Effective 1 July 2018

Section XVIII – Chapters 90 to 92 (PDF 144 KB)
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
Effective 1 July 2018

Section XIX – Chapter 93 (PDF 72 KB)
Arms and ammunition; parts and accessories thereof
Effective 1 July 2018

Section XX – Chapters 94 to 96 (PDF 177 KB)
Miscellaneous manufactured articles
Effective 1 July 2018

Section XXI – Chapters 97 to 98 (PDF 67 KB)
Works of art collectors pieces, and antiques
Effective 1 February 2017