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Under New Zealand’s external trade agreements, preferential tariffs apply to goods and products from specified countries and groups of countries.
For importers, this means that certain goods from certain countries attract lower duty rates than from others. The rules and workings can be quite complex, so it may be advisable to use the services of a customs broker, agent or freight forwarder.
Fact Sheet 8: Preferential tariff duty rates and an explanation about the Rules of Origin (PDF 671 KB) has more information on New Zealand's trade agreements, the countries involved, and the rules that apply.
For certain countries there may be slightly different rules regarding preferential tariffs and the rules of origin. We have compiled fact sheets on the countries where this applies.
Detailed information related to Preferential tariffs
ANZCERTA (Australia and New Zealand Closer Economic Relations Free Trade Agreement) provides for goods which achieve “wholly manufactured” status to be traded free of Customs duty between Australia and New Zealand.
If you require further information contact the Customs valuation/origin officers at our Auckland office.
For the legal basis under which the above rules have been enacted, see Part VI of the Customs and Excise Regulations 1996 (NZ Legislation).