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Tariff Concessions


The Government is exploring and implementing solutions to help ensure the unimpeded supply of critical products to New Zealand during COVID-19.

As the situation develops, further concessions may be created. If this occurs, further guidance will be provided, as phases, in addition to the below information.

Phase 1: Testing kits, diagnostic reagents and soap

Customs has created tariff concessions to cover diagnostic reagents and testing kits used for COVID-19 testing and soap.

Phase 1 Concessions

  • 311042H: Soap (of heading 34.01)
  • 311043F: Covid-19 testing kits and diagnostic reagents (of heading 38.22)

 Key points:

  • These concessions can be used by any importer
  • These concessions started on 25/03/2020 and will expire on 30/06/2020
  • The approval notice is Concessions Approval Notice 11
  • The concession wording is intentionally broad, but its focus is on products that counter the spread of COVID-19.

Phase 2: Trade initiative for essential products

New Zealand and Singapore have launched a new trade initiative to ensure supply chain connectivity and remove blockages to trade in essential products that include medicines, medical and surgical equipment to help combat COVID-19. Other countries can join this initiative at any point.

Customs has created 18 new tariff concessions, and a number of tariffs will be removed as a result. Once New Zealand has entered the post COVID-19 recovery phase, an amendment will incorporate these tariff reductions into Part 1 of the Tariff.

Phase 2 Concessions

  • 311065G: Tariff subheading 1901.10
  • 311049E: Tariff heading 21.06
  • 311050J: Tariff heading 30.06
  • 311051G: Tariff heading 34.01
  • 311052E: Tariff heading 34.02
  • 311053C: Tariff heading 38.22
  • 311054A: Tariff subheading 3926.20
  • 311055K: Tariff subheading 3926.90
  • 311056H: Tariff subheading 6116.10
  • 311057F: Tariff heading 62.10
  • 311058D: Tariff heading 62.16
  • 311059B: Tariff subheading 6307.90
  • 311060F: Tariff heading 65.05
  • 311061D: Tariff subheading 8419.20
  • 311066E: Tariff subheading 8544.42
  • 311062B: Tariff subheading 9004.90
  • 311063L: Tariff subheading 9025.11
  • 311064J: Tariff heading 96.19

Key points:

  • These concessions can be used by any importer
  • These concessions started on 16/04/2020 and have no end date. [These will not be needed once the amendment to the Tariff has taken place.]
  • The approval notice is Concessions Approval Notice 14
  • View the Declaration on this new trade initiative. Annex 1 contains the list of HS Codes which are subject to the tariff reduction
  • All goods that fall within the classifications are able to claim the concession
  • The only requirement to claim these concessions is the correct classification of the goods
  • The notes associated with the wording is only to aid in identification of these concessions from other concessions that exist, which share similar wording.

Further details

Planning is underway to incorporate the above concessions into the Consolidated List of Approvals. It may be some time before this is progressed, as it ties into work that will be done for the amendment to Part 1 of the Tariff.

As with other concessions under the Concession Reference 99, these concessions are only capable of removing the duty element of import charges.

Importers or customs brokers with questions about these concessions can contact voc@customs.govt.nz.