Working Tariff Document
The Working Tariff Document of New Zealand (WTD) has received a partial reprint, which came into effect on 1 January 2023. The reprint includes changes from the final set of HS2022 amendments and corrects errors from the previous amendment. The Excise and Excise-equivalent Duties Table has been amended to take into account the tobacco products indexation. New statistical codes have also been added to account for the adjustment to which goods are covered by the Synthetic Greenhouse Gas Levy. A small number of other technical corrections, (e.g. placement of the freeze-dried mussel statistical code and creating separate statistical codes for articles of glass wool) have also been undertaken, along with realignments of a textual nature.
Master Correlation List 2023 [XLSX 58.56 KB]
As at 12 January 2023
last updated 11.46am 07 february 2023
Introduction to the Working Tariff Document [PDF 417.05 KB]
Effective 1 january 2023
last updated 11.10am 14 december 2022
Section I, Chapters 1 - 5: Live animals; animal products [PDF 437.82 KB]
Effective 1 January 2023
last updated 02.15pm 14 december 2022
Section II, Chapters 6 - 14: Vegetable products [PDF 411.66 KB]
Effective 1 January 2023
last updated 11.10am 14 december 2022
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 617.66 KB]
Effective 1 January 2023
last updated 11.10am 14 december 2022
Section V, Chapters 25 – 27: Salt, sulphur, earths and stone; Ores, slag; Mineral fuels, mineral oils [PDF 213.64 KB]
Effective 1 January 2023
last updated 11.10am 14 december 2022
Section VI, Chapters 28 - 38: Products of the chemical or allied industries [PDF 770.99 KB]
Effective 1 January 2023
last updated 11.10am 14 december 2022
Section VII, Chapters 39 - 40: Plastics and articles thereof; rubber and articles thereof [PDF 215.59 KB]
Effective 1 January 2023
last updated 11.10am 14 december 2022
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 326.83 KB]
Effective 1 January 2023
last updated 11.10am 14 december 2022
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 1.05 MB]
Effective 1 January 2023
last updated 11.11am 14 december 2022
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 225.73 KB]
Effective 1 January 2023
last updated 11.11am 14 december 2022
Section XIII, Chapters 68 - 70: Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware [PDF 268.95 KB]
Effective 1 January 2023
last updated 11.11am 14 december 2022
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 824.71 KB]
Effective 1 January 2023
last updated 11.11am 14 december 2022
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 889.04 KB]
Effective 1 January 2023
last updated 11.11am 14 december 2022
Section XVII, Chapters 86 - 89: Vehicles, aircraft, vessels and associated transport equipment [PDF 484.38 KB]
Effective 1 January 2023
last updated 11.11am 14 december 2022
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 220.32 KB]
Effective 1 January 2023
last updated 11.11am 14 december 2022
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 325.16 KB]
Effective 1 January 2023
last updated 11.11am 14 december 2022
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 279.38 KB]
effective 1 January 2023
last updated 10.54am 01 january 2023
Excise and Excise-equivalent Duties Table [PDF 253.4 KB]
Effective until 30 June 2023
last updated 10.09am 20 january 2023
Prohibited or Restricted Imports [PDF 33.2 KB]
Effective 1 January 2022
last updated 01.39pm 15 december 2021