- Import
- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- Excise
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Excise forms and documents
COVID-19 update 26 March: Temporary entry restrictions remain in place at the NZ border – for more information please refer to either the Immigration NZ website or the Ministry of Health website. The border is open ONLY to NZ citizens and residents, Realm countries, Australian citizens and permanent residents ordinarily resident in NZ, airline and marine crew. More Customs’ information in relation to COVID-19 is available on this website. For more information about the NZ Government’s COVID-19 response, please refer to the official COVID-19 website.
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 2018.
The Working Tariff Document
The Working Tariff Document of New Zealand (WTD) has been reprinted due to the significant changes introduced under the Tariff (CPTPP) Amendment Order 2018. The new WTD implements New Zealand’s tariff phasing commitments under the Comprehensive and Progressive Trans-Pacific Partnership Agreement as of 30 December 2018.
The reprint also consolidates the extensive amendments that have been made to the WTD since the last reprint including the removal of outdated preferential tariff rate phasing and a small number of other technical corrections and realignments of a textual nature. View the WTD.