Access to the core Working Tariff Document is available at BorderWise, which is a digital searchable tool for tariff information.
Note the section of the Customs website terms of use related to third party website links.
The Working Tariff Document of New Zealand (WTD) has had recent updates, effective 1 July 2026.
These updates include the following changes, effective 1 July 2026:
- Excise and Excise-equivalent Duties Table (Alcoholic Beverages Indexation) Amendment Order 2026, made on 3 June 2026.
BorderWise
Working Tariff Document - downloadable files
- Cover Page
- Valid Pages
- Introduction to the Working Tariff Document
- Section I, Chapters 1-5: Live animals; animal products
- Section II, Chapters 6 - 14: Vegetable products
- Section III, Chapter 15: Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
- Section IV, Chapters 16 - 24: Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
- Section V, Chapters 25 – 27: Salt, sulphur, earths and stone; Ores, slag; Mineral fuels, mineral oils
- Section VI, Chapters 28 - 38: Products of the chemical or allied industries
- Section VII, Chapters 39 - 40: Plastics and articles thereof; rubber and articles thereof
- 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)
- 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
- 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
- Section XI, Chapters 50 - 63: Textiles and textile articles
- 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
- Section XIII, Chapters 68 - 70: Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware
- Section XIV, Chapters 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
- Section XV, Chapters 72 - 83: Base metals and articles of base metal
- 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
- Section XVII, Chapters 86 - 89: Vehicles, aircraft, vessels and associated transport equipment
- 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
- Section XIX, Chapter 93: Arms and ammunition; parts and accessories thereof
- Section XX, Chapters 94 - 96: Miscellaneous manufactured articles
- Section XXI, Chapters 97 - 98: Works of art, collectors’ pieces, and antiques
- Excise And Excise Equivalent Duties Table
- Part II Concessions
- Prohibited or Restricted Imports
- Tariff Index
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