Tariffs in New Zealand

This page provides information on tariffs in New Zealand including tariff concessions, tariff reviews and the harmonised system nomenclature.

Import tariffs

Most goods imported into New Zealand have no import tariffs. Tariffs of 5 or 10 per cent apply to some imported goods including some textiles, footwear, processed foods, machinery, steel, and plastic products.

Preferential duties are tariff rates that are lower than the normal New Zealand tariff rates. They apply to goods from countries that New Zealand has trade agreements with.

Countries with preferential tariff rates

Under various trade agreements, tariffs have been, or will be, phased out on goods from a range of countries, including:

  • Australia
  • Singapore
  • China
  • South Korea
  • Thailand
  • Chile
  • ASEAN countries
  • Malaysia
  • Hong Kong
  • Chinese Taipei
  • Brunei Darussalam

The Ministry of Foreign Affairs and Trade has further information on free trade agreements in force.

Free trade agreements in force(external link) — New Zealand Ministry of Foreign Affairs and Trade 

Check what tariff rates apply

The Working Tariff Document of New Zealand sets out the tariff rates on imported goods. It is maintained by the New Zealand Customs Service.

The Working Tariff Document(external link) — New Zealand Customs Service

The Ministry of Foreign Affairs and Trade’s Free Trade Agreement Tariff Finder is a search tool to check the tariff rate of particular goods from countries that New Zealand has free trade agreements with.

Free Trade Agreement Tariff Finder(external link) — New Zealand Foreign Affairs & Trade

Tariff concessions on residential building materials

Tariff concessions have applied to many materials used in residential construction since 2014. These concessions remain in place and will be reviewed in 2023.

Read more about the background to this decision in this ministerial briefing [PDF, 1.1 MB]

Tariff review

In August 2017, the Government decided tariff levels would remain unchanged from their current levels, except where they were reduced through trade agreements.

This decision followed a 2009 government decision to freeze tariff levels at their current rates.

Cabinet paper: Import tariff levels after 2017 [PDF, 902 KB]

Harmonised System

The Harmonised System nomenclature is a goods classification system used by New Zealand and more than 190 other countries as a basis for their customs tariffs and for the collection of international trade statistics.

The World Customs Organisation is responsible for the Harmonised System. It revises the system about every 4-6 years to ensure it reflects changes in technology or in patterns of international trade.

Details of its 2022 amendment to the Harmonised System are available from the World Customs Organisation website.

Harmonised System Nomenclature 2022 edition(external link) — World Customs Organisation

These latest changes will not affect the current duty status of any imported goods. However, for some commodities there may be a loss or increase of classification detail or a shift in classification scope. To learn more about the summary of key changes visit the New Zealand Customs Service website.

Revised Tariff from 1 January 2022(external link) — New Zealand Customs Service

Last updated: 02 May 2022