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 134 KB)
Introductory pages to the Working Tariff Document
Effective 1 January 2018
Excise and excise-equivalent duties table (PDF 92 KB)
Effective 1 January 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 316 KB)
Live animals; animal products
Effective 1 February 2017
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 248 KB)
Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
Effective 1 January 2018
Section V – Chapters 25 to 27 (PDF 154 KB)
Mineral products.
Effective 1 February 2017
Section VI – Chapters 28 to 38 (PDF 335 KB)
Products of the chemical or allied industries
Effective 1 January 2018
Section VII – Chapters 39 to 40 (PDF 148 KB)
Plastics and articles thereof; rubber and articles thereof
Effective 1 January 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 180 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 February 2017
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 525 KB)
Base metals and articles of base metal
Effective 1 April 2017
Section XVI – Chapters 84 to 85 (PDF 737 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 January 2018
Section XVII – Chapters 86 to 89 (PDF 206 KB)
Vehicles, aircraft, vessels and associated transport equipment
Effective 1 January 2018
Section XVIII – Chapters 90 to 92 (PDF 119 KB)
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
Effective 1 October 2017
Section XIX – Chapter 93 (PDF 71 KB)
Arms and ammunition; parts and accessories thereof
Effective 1 February 2017
Section XX – Chapters 94 to 96 (PDF 142 KB)
Miscellaneous manufactured articles
Effective 1 October 2017
Section XXI – Chapters 97 to 98 (PDF 67 KB)
Works of art collectors pieces, and antiques
Effective 1 February 2017