Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 7/23/2018
New Zealand Customs is responsible for collecting duty (if applicable) on imported goods.  Duty on New Zealand imports is typically calculated as a percentage of the cost of the goods free on board (f.o.b.). In some cases, duty is calculated on the basis of a charge on a specific unit of weight, volume, or other measurement ("specific" rate). Occasionally duty is calculated on the basis of a combination of ad valorem and specific rates. Ad valorem duty is assessed on the f.o.b. value of the goods.

The rate of duty payable is determined by the classification of the goods in the New Zealand Tariff, which is based on the Harmonized Commodity Description and Coding System.


Most tariffs range from zero to 10%.  These duty rates apply mostly to clothing, footwear, and carpeting. Most passenger vehicles and almost all computer software and hardware enter tariff-free. Alcoholic beverages (including beer, wine, and spirits), tobacco products, and some petroleum products are subject to excise duties that also apply to similar items that are produced domestically.

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.



New Zealand Tariff Rate Quotas Import Duties