WT/REG395/1/Add.5  
1 April 2021 
(21-2778) Page: 1/18 
Committee on Regional Trade Agreements    
 
APPENDIX  5 NEW ZEALAND  
 
 
  WT/REG395/1 /Add.5 • New Zealand  
 
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  Table of Contents  
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 3 
1.1   Merchandise trade  ................................ ................................ ................................ ....... 3 
1.2   Trade in services  ................................ ................................ ................................ .........  5 
2   LIBERA LIZATION OF TRADE IN GOODS  ................................ ................................ ....... 7 
2.1   Import duties and charges and quantitative restrictions ................................ ....................  7 
2.2   Liberalization schedule  ................................ ................................ ................................ . 7 
2.3   Tariff rate quotas  ................................ ................................ ................................ .........  8 
2.4   Export duties and quantitative restrictions on exports  ................................ ......................  8 
3   LIBERALIZATION OF TRADE IN SERVICES ................................ ................................ ... 8 
3.1   Horizontal commitments  ................................ ................................ ...............................  9 
3.2   Sector -specific commitments  ................................ ................................ ........................  9 
3.2.1    Business services  ................................ ................................ ................................ .....12 
3.2.2    Communication services  ................................ ................................ ........................... 12 
3.2.3    Construction and related engineering services  ................................ ............................. 13 
3.2.4    Distribution services  ................................ ................................ ................................ .13 
3.2.5    Educational services  ................................ ................................ ................................ .13 
3.2.6    Environmental services  ................................ ................................ ............................. 13 
3.2.7    Financial services  ................................ ................................ ................................ .....13 
3.2.8    Health related and social services  ................................ ................................ .............. 14 
3.2.9    Tourism and travel related services  ................................ ................................ ............ 14 
3.2.10    Recreational, cultural and sporting services  ................................ ............................... 14 
3.2.11    Transport services  ................................ ................................ ................................ ..14 
ANNEX 1  ................................ ................................ ................................ ........................  15 
 
  WT/REG395/1 /Add.5 • New Zealand  
 
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  1  TRADE ENVIRONMENT  
1.1  Merchandise trade  
1.1.  Chart 1.1 shows the shares of New Zealand 's trade with  the Parties and the other CPTPP 
Signatories  from 2016 -18, prior to entry into force  (top panel). It also shows New Zealand 's share 
of trade with th e CPTPP Signatories with and without overlapping RTAs (bottom panel) .  
1.2.  Over this period, New Zealand's  imports from the Parties corresponded to 26 % of its global 
imports while exports to the Parties were 28% of total exports . Its trade with all CPTPP Signa tories 
(the Parties , as well as those for which the Agreement is not yet in force) was slightly higher, 
correspond ing to 29% of its total imports and 30% of its total exports. New Zealand 's imports from 
CPTPP signatories with overlapping RTAs amounted to 20% of its total imports while exports to 
CPTPP signatories with overlapping RTAs corresponded to 22% of its total exports.  
Chart 1.1 New Zealand: Shares of trade with Parties and Signatories , average 2016 -2018  
 
Source:  UNSD, Comtrade database.  
1.3.  Chart 1.2 shows the evolution over time of New Zealand 's bilateral imports and exports with 
the other Parties. The Parties  for which the Agreement  is in force are shown individually while those 
for whic h it is not yet in force are  shown  together.  Trade with the Parties tended to increase over 
the first part of the period considered followed by a decline in 2008 and some fluctuations afterwards. 
Australia was New Zealand's  largest trading partner. Among t he CPTPP Signatories for which the 
Agreement  is not yet in force, Malaysia was the largest source of imports and the largest destination 
of exports.  
Imports from CPTPP and rest of the 
worldExports to CPTPP and rest of the 
world
Imports from Signatories with 
overlapping RTAsExports to Signatories with 
overlapping RTAs
WT/REG395/1 /Add.5 • New Zealand  
 
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  Chart 1.2 New Zealand: Trade with individual Parties, 2000 -2018  
 
Source:  UNSD, Comtrade database.  
1.4.  Chart 1.3 shows the decomposition of New Zealand 's imports (left panel) and ex ports (right 
panel) by HS section and partner  during 2016 -2018. For the three largest traded HS sections, 
represented by a colour, the chart also shows the origin or the destination of the goods. All other 
HS sections are aggregated in the category labelle d as "Others"  (in grey) . CPTPP Signatories are 
identified individually while trade with other partners have been aggregated under the rest of the 
World label (ROW). If the label of a partner cannot be clearly seen, it is an indication that trade does 
not represent a significant share.  
1.5.  New Zealand's largest global imports were machinery, vehicles and minerals.  Among the 
Parties , Japan was the largest partner for imports of machinery and vehicles and Singapore was the 
largest for mineral  products . New Zealand mainly exported animal products, prepared foods and 
wood. Among the Parties , Australia was the largest destination for anim al products and produced 
foods and Japan was the largest destination for wood.  Among the CPTPP Signatories  for which the 
Agreement is not yet in force, Malaysia was the largest partner for imports and exports of all  top 
three HS sections.  
Chart 1.3 New Zealand: Product composition of merchandise trade  by HS section , annual 
average ( 2016 -2018 ) 
Source:  UNSD, Comtrade database.  
02468101214161820
2000 2006 2012 2018Imports
(USD Billion)
02468101214161820
2000 2006 2012 2018Exports
(USD Billion)
WT/REG395/1 /Add.5 • New Zealand  
 
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  1.2  Trade in services  
1.6.  Chart 1.4 shows  the shares of New Zealand's trade in commercial services with  the Parties and 
the other CPTPP Signatories (top panel). It also shows New Zealand 's share of trade with the CPTPP 
Signatories with and without overlapping RTAs (bottom panel) .  
1.7.  New Zealand 's imports and exports of services from the Parties corresponded to 40% of its 
global imports and 29% of its global exports respectively . Its trade with  all CPTPP Signatories (the 
Parties as , well as those for w hich the Agreement is not yet in force) is slightly higher, correspond ing 
to 41% of its total imports and 30% of its  exports. Moreover, New Zealand 's imports from  CPTPP 
signatories with overlapping RTAs amounted to 39% of total imports while  exports corres ponded to 
25% of its total exports.  
Chart 1.4 New Zealand:  Shares of commercial services trade with Parties and 
Signatories , 201 5-2017  
 
Note:  Exchange rates used to convert NZL to USD: 2015 -2017 (1.4).  
Source:  Data provided by the New Zealand authorities . 
1.8.  Chart 1.5 shows the value of bilateral imports and exports of services by Party. Australia, 
Singapore and Japan are New Zealand's largest trading partners for both imports and exports of 
commercial serv ices. 
Imports from CPTPP and rest of 
the worldExports to CPTPP and rest of the 
world
Imports from Signatories with 
overlapping RTAsExports to Signatories with 
overlapping RTAs
WT/REG395/1 /Add.5 • New Zealand  
 
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  Chart 1.5 New Zealand: Bilateral commercial services trade by Party, average 2015 -2017  
 
Note:  Exchange rates used to convert NZL to USD: 2015 -2017 (1.4).  
Source:  Data provided by the New Zealand authori ties. 
1.9.  The services category  composition of trade in services  with the world  is shown in  Chart 1.6. 
The three largest services categor ies are highlighted for imports and exports while trade in all other 
categories  has been aggregated. Travel, transport and other business services were New Z ealand's 
top three imported and exported services.  
Chart 1.6 New Zealand: Services category composition of commercial services trade, 
2015 -2017  
 
Note:  Exchange rates used to convert NZL to USD: 2015 -2017 (1. 4). 
Source:  Data provided by the New Zealand authorities . 
1.10.   No data are available on bilateral FDI stocks and flows between New Zealand and the other 
Parties.  
0 1 2 3 4
Australia
Canada
Japan
Mexico
Singapore
Viet Nam
Other CPTPP(USD billion)
Import Export
Transport Travel Others Other business services024681012
2015 2016 2017Imports from world
(USD Billion)
024681012
2015 2016 2017Exports to world
(USD Billion)WT/REG395/1 /Add.5 • New Zealand  
 
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  2  LIBERALIZATION OF  TRADE IN GOODS  
2.1  Import duties and c harges and  quantitative restrictions  
2.1.  Beyond the general exemption granted to all CPTPP Parties in Annex 2 -A in relation to the 
Kimberley Process Certification Scheme for diamonds,  New Zealand  has no exceptions to the general 
prohibition on quantitative restrictions on imports ; see Section 3.1.1 of the general Factual 
Presentation.  
2.2  Liberalization schedule  
2.2.  In 2018, New Zealand's  applied MFN tariff comprised 7,926  lines at the eight -digit level of 
which only six lines were non -ad valorem (specific  duties) . In the case o f 48 tariff lines  which 
correspond to parts of a final good, the applied tariff  is that applicable to the good for which the 
parts have been designed . 
2.3.  New Zealand  has a common schedule of tariff commitments for all Parties. New Zealand and 
Viet Nam apply the catch -up mechanism between themselves .1  
2.4.  Table 2.1 shows tariff commitments  offered by New Zealand  under the Agreement , and related 
trade coverage . Prior to entry into force  of the CPTPP , 59.1% New Zealand 's tariff lines were duty -
free on an MFN basis , accounting for imports from the other Parties  ranging from 53.7% in the case 
of Australia,  to 80% in the case of Singapore. On the Agreement 's entry into force, New Zealand  
eliminated tariffs on  an additional 2,814  lines representing 35.5% of its tariff, corresponding to 
between 12.1% (Singapore) to 31.6% (Australia) of its imports from the other Parties . As of 2024,  
tariffs on  all tariff lines will be eliminated . Tariffs applied on the 48 tariff lines which are parts of a 
final good will be eliminated at the time the tariff on that final good is eliminated. For ease of 
calculation, however, tariffs on all these 48 lines which are parts of final goods are considered as 
being eliminated  in 2024 .  
Table 2.1 New Zealand: Tariff elimination commitments under the CPTPP  and 
corresponding average trade  
Duty 
phase -out 
period  Number 
of linesa % of total 
lines in 
NZL's tariff 
schedule  NZL's Imports from the Parties  (2015 - 2017)  
(USD million)  
AUS CAN JPN 
Value  % Value  % Value  % 
2018 (MFN)  4,682  59.1 2,347.4  53.7 296.0  67.4 1,831.7  76.4 
2018 2,814  35.5 1,381.5  31.6 100.2  22.8 482.6  20.1 
2019 8 0.1 158.0  3.6 20.6 4.7 4.0 0.2 
2022 124 1.6 295.7  6.8 13.8 3.1 10.1 0.4 
2024 298a 3.8 187.4  4.3 8.9 2.0 68.7 2.8 
TOTAL  7,926  100.0  4,370.1  100.0  439.5  100.0  2,397.1  100.0  
Duty 
phase -out 
period  Number 
of linesa % of total 
lines  NZL's Imports from the Parties (2015 - 2017)  
MEX SGP VNM 
Value  % Value  % Value  % 
2018 (MFN)  4,682  59.1 145.4  72.9 930.5  80.0 284.4  60.3 
2018 2,814  35.5 35.6 17.8 140.2  12.1 66.8 14.2 
2019 8 0.1 7.7 3.9 1.1 0.1 2.1 0.4 
2022 124 1.6 0.6 0.3 81.7 7.0 45.5 9.6 
2024 298a 3.8 10.1 5.1 9.4 0.8 73.2 15.5 
TOTAL  7,926  100.0  199.5  100.0  1,163.0  100.0  472.0  100.0  
a Includes 48 tariff lines which correspond to parts of a final good, and for which the applied tariff is 
that applicable to the good for which the parts have been designed. Although the tariffs on these 48 
lines will be eliminated at the same time as the ta riffs for the final good are eliminated, for ease of 
calculation  these 48 lines were considered as becoming duty -free in 2024.  
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by New Zealand.  
 
1 The catch -up mechanism  for "late-comers " provides that the Party will implemen t at once  all the tariff 
cuts already in force for other  Parties . WT/REG395/1 /Add.5 • New Zealand  
 
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  2.5.  Table 2.2 shows New Zealan d's tariff elimination commitments  by HS section. The majority of 
lines were duty-free in 2018. Agricultural products under HS Sections I -IV will have tariffs eliminated  
at the latest by 2022, while the final elimination of tariffs on remaining  industrial products will take 
place in 2024 . 
Table 2.2 New Zealand: Tariff elimination under the CPTPP , by HS Section  
HS 
Section  MFN 
average 
% Total 
Number 
of lines  Duty -free 
lines under 
the 
MFN 2018 Number of  duty-free lines under 
CPTPPa Number of 
lines 
remaining 
dutiable  2018  2019  2022  2024  
I 0.7 409 354 54 1    
II 1.0 341 273 67  1   
III 1.1 61 48 11  2   
IV 2.6 534 253 272 2 7   
V 0.4 213 198 15     
VI 0.7 1,022 886 123 2 1 10  
VII 3.1 393 152 225  2 14  
VIII 2.5 102 54 45 1  2  
IX 2.3 250 133 101  3 13  
X 0.0 221 221      
XI 4.2 1,053 480 378  58 137  
XII 5.7 105 38 44  20 3  
XIII 2.5 232 120 101  1 10  
XIV 1.2 68 52 14   2  
XV 2.6 798 394 361 1 28 14  
XVI 2.6 1,326 634 650  1 41  
XVII 3.9 285 118 164 1  2  
XVIII 0.9 240 189 38   13  
XIX 2.0 32 18 12   2  
XX 4.0 234 60 139   35  
XXI 0.0 7 7      
Total  2.3 7,926 4,682 2,814 8 124 298 - 
a Includes 48  tariff lines  which correspond to parts of a final good, and for which the applied tariff  is 
that applicable to the good for which the parts have been designed . Although the tariffs on these 48 
lines will be eliminated at the same time as the tariffs for the final good  are eliminated, for ease of 
calculation  these 48 lines were considered as becoming duty -free in 2024.  
Note:  Based on HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by New Zealand.   
2.6.  Between New Zealand and Japan, a reciprocal, "upon request" rendez -vous clause providing 
for consultations on Japan's commitments in its Tariff Schedule  apply; see the last paragraph of 
Section 3.1.2 of the Factual Presentation for further details.  
2.3  Tariff rate quotas  
2.7.  New Zealand  has no TRQs under the Agreement . 
2.4  Export duties and quantitative restrictions on exports  
2.8.  New Zealand does not apply export duties.  
2.9.  Export restrictions may only be applied by New Zealand with respect to rough diamonds in the 
context of the Kimberley Process Certification Scheme, in accordance to the general exemption in 
Annex 2 -A granted to all CPTPP ; see Section 3. 3 of the Factual Presentation.  
3  LIBERALIZATION OF  TRADE IN SERVICES  
3.1.  Under the Agreement New Zealand made  commitments  in all activities identified in the WTO 
Services Sector al Classification  list2, except for health related and social services, which are unbound 
 
2 The WTO Services Sector Classification (WTO document MTN.GNS/W/120) is based on the UN Central 
Product Classification (CPC), and comprises 11 sectors and 55 subsectors. In addition to these 11 sectors, the WT/REG395/1 /Add.5 • New Zealand  
 
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  under both the Agreement and its GATS schedule. When commitments were made, these were in 
general broader tha n under New Zealand's GATS schedule , despite some reservations.  
3.2.  New Zealand maintains 49 reservations: 15 apply horizontally, and the rest are sector specific, 
including one multi -sector reservation on social and public services which is similar to that i ncluded 
by Australia, Canada, Mexico, and Japan with some differences in its scope.3 New Zealand also 
maintain s, like Singapore,  reservations with respect to nuclear energy and water .4 Three sectors 
(out of e leven ) are not subject to any sector -specific reservation : i) construction and related 
engineering services , ii) environmental services, and iii) tourism and travel related services. These 
sectors are either unbound or subject to limitations under the GATS.  
3.1  Horizontal commitments  
3.3.  Under the Agreement, New Zealand lists 15 horizontal reservations, three refer to existing non -
conforming measures and the rest to future measures with some mirroring those in its GATS 
schedule. Under the former, New Zealand lists overseas investment trans actions that require 
approval, including land acquisitions (reflecting the Overseas Investment Act  of 2005). A similar 
reservation can be found in the GATS , but with considerably lower thresholds. New Zealand is also 
allowed to maintain any existing non -conforming taxation measures; and to require certain overseas 
non-issuer companies to file audited financial statements.  
3.4.  In addition New Zealand lists a number of reservations on future measures including the right 
to adopt or maintain any measure with respe ct to: water (including the allocation, collection, 
treatment and distribution of drinking water)5; services provided in the exercise of governmental 
authority at the date of the Agreement's entry into force;  the sale of shares in enterprises or assets 
wholly owned or controlled by the New Zealand Government ; and the criteria to be applied to 
categories of overseas investment that require approval under its overseas investment regim e. 
3.5.  Other reservations refer to land management and  animal protection,  for example New Zealan d 
reserves the right t o adopt or maintain any measure regarding the control, management or use of 
protected areas and species; the foreshore and seabed ; as well as any nationality or residency 
measures in relation to animal welfare and the  preservation of plant, animal and human life and 
health. It also reserves the right to adopt or maintain any taxation measures with respect to the 
sale, purchase or transfer of residential property.  
3.6.  Finally, like other Parties, New Zealand scheduled an M FN exception for all bilateral or 
multilateral agreements in force or signed prior to the Agreement's entry into force, including its 
agreements with Australia (ANZCERTA) , the Pacific Agreement on Closer Economic Relations 
(PACER), and all agreements in fo rce or signed thereafter involving aviation, fisheries and maritime 
matters. New Zealand also adopts a "GATS floor" commitment and reserves the right to adopt or 
maintain any measure that is not inconsistent with its obligations on market access under GAT S 
Article XVI. This is coupled with a set of commitments listed in Appendix A (scheduled as in the GATS 
on a positive list basis) which improve upon its GATS commitments and bind them at a higher level 
than in the GATS. Both reservations have also been list ed by other Parties.6 
3.2  Sector -specific commitments  
3.7.  Under the Agreement, New Zealand  made commitments in ten of the eleven sectors  identified 
in the WTO Services Sectoral Classification  list, compare d to eight in its GATS schedule.7 While health 
 
classification includes a twelfth category named " Other services not included elsewhere", which for the purpose 
of this exercise has not been included, and it is therefore not shown in Table 3.1.  
3 Viet Nam and Singapore also included a reservation on social services, but it is drafted differently, and 
its sectoral coverage is much more limited.  
4 The reservation with respect to water has been classified by New Zealand as a horizontal reservation.  
5 This reservation does not apply to wholesale trade and retail of bottled mineral, aerated and natural 
water .   
6 The MFN exception regarding other agreements has been listed by all the other Parties with some 
differences in their scope, while the reservation on market access has also been listed by Australia, Canada, 
Mexico and Viet Nam.  
7 Under the GATS, New Zealand made some commitments in all sectors except environmental services, 
health related and social services, and recreational, cultural and sporting services.  WT/REG395/1 /Add.5 • New Zealand  
 
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  and social related services remain unbound, New Zealand added some new sub-sectors  to its 
schedule under the Agreement, bringing the total number to 51 (out of 55) compared to 29 under 
the GATS. It made full commitments8 in 28 of the 51 comm itted sub -sectors, of which it has full 
commitments in the GATS for five already  (see Table 3.1) . The remaining s ub-sectors are subject to 
partial commitments under both the GATS and the Agreement, but commitments under the 
Agreement are broader, despite s ome reservations. Newly committed  sub-sectors under the 
Agreement include postal, courier, franchising, sewage, sanitation, entertainment , news agency, 
and internal waterways transport services . 
3.8.  New Zealand listed 34 sector -specific  reservations , including  one multi -sector reservation on 
social and public services which is  similar  to that included by  Australia, Canada, Mexico, and Japan 
with some differences in its scope.  Under this broad carve out, New Zealand can adopt or maintain 
any non -conforming measure  with respect to cross -border trade and investment affecting law 
enforcement and social services established for public purposes, including correctional services, 
income security or insurance, social security or insurance, social welfare, public education, public 
training, health, childcare, public utilities, public transport and public housing.9 Australia, Canada, 
Mexico,  and Japan listed almost the same reservation i n their schedules, except that the reservation 
by Canada and Mexico does not cover public utilities, public transport and public housing.  Viet Nam 
and Singapore also included a reservation on social services, but it is drafted differently, and its 
sectoral  coverage is much more limited.    
3.9.   Table 3.1  compares New Zealand 's sectoral commitments under the Agreement and under its 
GATS schedule for modes 1 -3. The comparison does not take into account MFN and horizontal 
limitations, and is based on the WTO Servic es Sectoral Classification.   
Table 3.1 New Zealand 's sector -specific commitments  (modes 1 -3 only) under  the GATS 
and the Agreement  
Sectors (CPC Classification)  – New Zealand  
RTA as compared to 
the GATS  GATS  RTAs  Sectoral 
commitments  
Sectoral 
commitments  Reservations numbered in 
order of appearance  
Existinga 
(Annex I)  Futurea 
(Annex II)  
1. Business services        
A. Professional  Services  Broader  Partial  Partial  2 - 
B. Computer  and Related  Services  Broader  Partial  Full  - - 
C. Research  and Development  Services  New None Partial  - 13 
D. Real  Estate  Services  Same  Full Full - - 
E. Rental/Leasing  Services  without  Operators  Broader  Partial  Full - - 
F. Other  Business  Services  Broader  Partial  Partial  3, 6, 9  2, 12, 14, 15, 
16, 18, 19, 
20, 21, 22,  
2. Communication services         
A. Postal  services  New None Full - - 
B. Courier  services  New None Full - - 
C. Telecommunication  services  Broader  Partial  Partial  4 - 
D. Audiovisual  services  Broader  Partial Partial  5 17, 18  
E. Other  New None Full - - 
3. Construction and related engineering 
services        
A. General  construction  work for buildings  Broader  Partial Full - - 
B. General  construction  work for civil engineering  Broader  Partial Full - - 
C. Installation  and assembly  work  Broader  Partial  Full - - 
 
8 Based on the list of sector -specific reservations under the Agreement and without taking int o account 
MFN and horizontal limitations.  
9 To define the coverage of this reservation, New Zealand listed the reservation in both Annex II and 
Annex III (i.e. reservations for financial services). Public utilities, social security and insurance; and socia l 
welfare are listed under the reservation in Annex III only.  WT/REG395/1 /Add.5 • New Zealand  
 
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  Sectors (CPC Classification)  – New Zealand  
RTA as compared to 
the GATS  GATS  RTAs  Sectoral 
commitments  
Sectoral 
commitments  Reservations numbered in 
order of appearance  
Existinga 
(Annex I)  Futurea 
(Annex II)  
D. Building  completion  and finishing  work  Broader  Partial Full - - 
E. Other  Broader  Partial Full - - 
4. Distribution services       
A. Commission  agents'  services  Broader  Partial  Partial  - 18, 27  
B. Wholesale  trade services  Broader  Partial Partial  - 18, 27  
C. Retailing  services   Similar  Full Partial  - 18, 27  
D. Franchising   New None Full - - 
E. Other  New None Full - - 
5. Education al services       
A. Primary education services  Same  Partial  Partial  - 1 
B. Secondary education services  Same  Partial  Partial  - 1 
C. Higher education services  Same  Partial  Partial  - 1 
D. Adult education  New None Partial  - 1 
E. Other education services  New None Partial  - 1 
6. Environmental services         
A. Sewage services  New None Full - - 
B. Refuse disposal services  New None Full - - 
C. Sanitation and similar services  New None Full  - - 
D. Other  New None Full - - 
7. Financial services      - 
A. All insurance  and insurance -related  services  Broader  Partial Partial  1A 1B, 4B, 5B, 
6B, 7B, 8B  
B. Banking  and other financial  services  Broader  Partial Partial  2A 2B, 3B, 7B 
5B, 6B, 7B, 
8B 
C. Other  New None Partial   5B, 6B, 7B, 
8B 
8. Health related and social services       
A. Hospital services  Same  None None - 1 
B. Other Human Health Services  Same  None None - 1 
C. Social Services  Same  None None - 1,23 
D. Other  Same  None None - 1 
9. Tourism and travel related services       
A. Hotels  and restaurants (incl. catering)  Same  Full Full - - 
B. Travel  agencies  and tour operators  services  Same  Full Full - - 
C. Tourist  guides  services  Same  Full Full - - 
D. Other  New None Full - - 
10. Recreational and cultural and sporting 
services       
A. Entertainment  services  New None Full - - 
B. News agency services  New None Full - - 
C. Libraries, archives, museums and other cultural 
services  New None Partial  - 25 
D. Sporting and other recreational services  New None Partial  - 24 
E. Other  New None Full - - 
11. Transport services       - 
A. Maritime Transport Services  Broader  Partial  Partial  - 1, 26 
B. Internal Waterways Transport  services   New None Partial  - 1 
C. Air  Transport  Services  Broader  Partial  Partial  7, 8 1 
D. Space  Transport services   New None Full - - 
E. Rail  Transport  Services  Broader  Partial  Partial - 1 
F. Road  Transport  Services  Broader  Partial  Partial - 1 WT/REG395/1 /Add.5 • New Zealand  
 
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  Sectors (CPC Classification)  – New Zealand  
RTA as compared to 
the GATS  GATS  RTAs  Sectoral 
commitments  
Sectoral 
commitments  Reservations numbered in 
order of appearance  
Existinga 
(Annex I)  Futurea 
(Annex II)  
G. Pipeline  Transport services  Same  Full Full - - 
H. Services  auxiliary  to all modes  of transport  Broader  Partial  Full - - 
I. Other  Transport  Services  New None Full - - 
a Except for reservations in financial services, which are listed in Annex III.  
- No reservations apply.  
Partial:  Commitments are subject to one or more sector -specific limitation/reservation . 
Full: Commitments are not subject to any sector -specific limitation/reservation.  
Note:  MFN and Horizontal limitations, as well as Mode 4 commitments/limitations are not considered.  
Source:  Draft Consolidated GATS Schedule of Specif ic Commitments (S/DCS/W/ NZL), prepared by the 
Secretariat and New Zealand's  Schedules annexed to the Agreement.  
3.2.1   Business services  
3.10.   In business services, New Zealand expanded sectoral coverage while maintaining a few 
reservations in professional, research and development, and other business services. In professional 
services it made full commitments in some activities that were excluded from its GATS schedule, 
such as integrated engineering services, urban planning and landscape archi tectural services; and 
expanded the sectoral scope of legal and taxation services while maintaining a nationality 
requirement for patent attorneys. Medical related services (including dental services) remain 
unbound as they are covered by the reservation o n social service s (see paragraph  3.8). In research 
and development services for which New Zealand has no GATS commitments, it reserves the right 
to adopt or maintain any measure with respect to: research and development services carried out 
by State -funded  tertiary institutions or Crown Research institutes when conducted for public 
purposes; and research and experimental development services on natural sciences. In other 
business services, New Zealand made commitments in market research and public opinion p olling 
services, services related to management consulting, services incidental to mining and 
manufacturing, placement and supply services of personnel, investigation and security, 
photographic, packaging, printing, publishing and convention services, all additional to its GATS 
schedule. For other services, such as energy distribution, firefighting, technical testing and analysis 
services and in particular services incidental to agriculture and fishing, New Zealand continues to 
apply some limitations. It re serves, for example, the right to control the activities of foreign fishing 
and to adopt any measure with respect to the export marketing of fresh kiwifruit.  It also reserves 
the right to adopt any measure with respect to the production, use, distribution or retail of nuclear 
energy.  
3.2.2   Communication services  
3.11.   In communications services, New Zealand made full commitments in postal and courier 
services10, unbound under the GATS, and maintains limited reservations in telecommunication and 
audiovisual services. I n telecommunications, commitments under the Agreement mirror , to a large 
exten t, those under the GATS where New Zealand  made commitments for both basic and value -
added telecommunications services and listed restrictions only for mode 3. Under the Agreement , 
New Zealand requires  Government approval  for the shareholding of any single overseas entity to 
exceed 49.9% of the capital  of Chorus Limited (a provider of telecommunications infrastructure) , 
and that at least half of its b oard of directors  to be New Zea land citizens.11 In audiovisual services, 
New Zealand lists its approval  requirement for the acquisition of licences (or management rights ) to 
 
10 Though additional conditions for operation in the market or de -registration may be imposed on postal 
operators where these engage in anti -competitive behaviour . 
11 Chorus Limited is a separate company which took on some of the functions of the Telecom 
Corporation of New Zealand (referred to in its GATS Schedule) when the latter company was broken up. Under 
the GATS, the nationality requirements and equity limits ref er to the former Telecom Corporation of New 
Zealand, which was the relevant entity at the time those commitments were made.  WT/REG395/1 /Add.5 • New Zealand  
 
- 13 - 
 
 
  use the radio frequency spectrum .12 Under future measures , New Zealand reserves the right to adopt 
or maintain preferential co -production arrangements for film and television productions  (as also 
provided for in its list of MFN exemptions under the GATS ); and to maintain any measure with 
respect to the promotion of film and television production s in its territory , and of local content on 
public radio, television , and films.  
3.2.3   Construction and related engineering services   
3.12.   In construction and related engineering services , New Zealand expanded its GATS sectoral 
covera ge and made full commitments under the Agreement.  
3.2.4   Distribution services  
3.13.   In distribution services, New Zealand made full commitments in franchising services, unbound 
under the GATS, and expanded the sectoral coverage of commission agent s' services and whole sale 
trade services while maintaining its GATS limitations  on tobacco  and beverages . Under the 
Agreement, New Zealand reserves the right to adopt or maintain any measure for public health or 
social policy purposes with respect to wholesale  and retail trade  services for  tobacco products and 
alcoholic beverages. Under its GATS schedule, retailing services are not subject to any limitation but 
New Zealand noted that such measures would not need to be listed given the scope of application 
of GATS Article XIV. Australia , Singapore, and Japan have a similar reservation  for tobacco products 
and alcoholic beverages  under the Agreement .  
3.2.5   Educational services  
3.14.   New Zealand made commitments in private education, including adult and other education 
services, both unbound  under the GATS.  No commitments were made in public education services, 
which are covered by a broad reservation on social services allowing New Zealand to adopt or 
maintain any non -conforming measure in public education and training.  
3.2.6   Environmental service s  
3.15.   New Zealand made full commitments in  environmental services , which are unbound under 
the GATS.  
3.2.7   Financial services  
3.16.   In financial services New Zealand expands modal coverage  while listing several limitations . It 
reserves the right to  restrict the provision of crop insurance for wheat and insurance intermediation 
related to the export of kiwifruit; and imposes residency requirements on the directors of corporate 
trustees and fund managers of registered Kiwisaver schemes. It also  reserv es the right to adopt or 
maintain any measure with respect to: the supply of compulsory social insurance for personal injury 
and disaster insurance for residential property; the establishment or operation of exchanges, or 
securities  and future s markets; th e establishment or operation of unit trusts, markets established 
for trade in the cooperative da iry industry; residency requirements for at least one or more  company 
director s; and insurance and insurance -related services for industry marketing boards for a number 
of agricultural  and meat products,  and natural textile fibres prepared for spinning (apart from wool). 
In addition, New Zealand reserves the right to adopt or maintain measures providing subsidies or 
grants to: government -controlled financial enti ties; and systemically important financial entities, 
including exchanges, clearing and settlement facilities and market operators. New Zealand also 
replicates in its list of reservations for financial services the reservation on social services established  
for public purpose s, that is contained  in Annex II of Chapter 10.13 
 
12 The authorities indicated that this requirement is also present in New Zealand’s GATS commitments 
but was not required to be sched uled in accordance with the notes by the Chair of the Negotiations on Basic 
Telecommunications of 1997. The y further noted that the  requirement is in line with the reference paper 
attached to New Zealand’s schedule of commitments on telecommunications services.  
13 New Zealand and Singapore are the only CPTPP Parties to have also included the reservation on social 
services in their list s of reservations for financial services . WT/REG395/1 /Add.5 • New Zealand  
 
- 14 - 
 
 
  3.17.   Compared to its existing RTAs, this is the first time that New Zealand has negotiated a  
separate chapter and list of reservations for  financial services . 
3.2.8   Health related and social services   
3.18.   Like the GATS, no commitments were made in health related and social services under the 
Agreement. These services are covered by a broad reservation on social  and public  services which 
allows  New Zealand  to adopt or maintain any non -conforming me asure with respect to cross -border 
trade and investment in various sectors, including health and childcare services, social welfare, social 
security, and correctional services. A similar reservation was included by Australia, Canada, Mexico, 
and Japan.14 In social services, New Zealand also reserves the right to adopt or maintain any 
measure with respect to the supply of adoption services.  
3.2.9   Tourism and travel related  services  
3.19.   New Zealand made full commitments in tourism and travel related services, which mi rror to 
a large extent its commitments under the GATS.15 
3.2.10   Recreational, cultural and sporting services  
3.20.   New Zealand made commitments i n recreational, cultural and sporting services , additional to 
the GATS , but reserves the right to adopt or maintain any measure on cultural heritage of national 
value; public archives; library and museum services; and services for the preservation of historical 
or sacred sites and buildings. New Zealand also reserves the right to adopt or maintain any measure 
with respect to gambling, betting and prostitution services. A similar reservation affecting gambling  
and betting has also been listed by all other Parties, except Canada.  
3.2.11   Transport services  
3.21.   In transport services, New Zealand  has expand ed on  its GATS commitments by adding for 
example commitments  on internal waterways and space transport services, both unbound  under the 
GATS , and making full commitments on services auxiliary to all modes of transport , restricted under 
the GATS . It also broaden s sectoral coverage in maritime, air, rail, and road transport services  while 
maintain ing some reservations. In maritime transport services, it reserves the right to adopt or 
maintain any measure with respect to maritime cabotage, the estab lishment of registered companies 
willing to operate a fleet under the New Zealand flag, and the registration of vessels in New Zealand. 
In air transport services, it lists licensing restrictions on international scheduled air services and 
equity limits on the ownership of Air New Zealand Ltd. New Zealand also reserves the right to adopt 
or maintain any non -conforming measure with respect to cross -border trade and investment in 
services established or maintained for public purpose s, including public transpor tation, and affecting 
maritime, internal waterways, air, rail and road transport services . 
  
 
14 Viet Nam and Singapore also included a reservation on social services, but it is drafted differently, 
and its sectoral coverage is much more limited.  
15 Under the GATS, only the category of other tourism and trave l related services  is unbound.  WT/REG395/1 /Add.5 • New Zealand  
 
- 15 - 
 
 
  ANNEX  1 
1. Table A1.1 shows tariff liberalization by New Zealand  under the Agreement  by total, 
agricultural and industrial products. The share of duty -free tariff lines applied on all products rose 
from 59.1% on an MFN basis to 94.6% upon  the Agreement 's entry into force , with  the overall 
average applied tariff falling  from 2. 3% on an MFN  basis to 0. 3% for imports from the Parties. The 
average tariff rate for agricultural goods dropped from 1.5% to  zero, and that of industrial goods 
from 2.5% to  0.3%. Exporters from the Parties thus benefitted from a relative margin of preference 
of 87% overall, nearly 100% for agricultural products and 88% for industrial products. At the end 
of liberalization, all tariff lines will be duty -free. 
Table A1. 1 New Zealand: Indicators of MFN tariff rates and preferential rates for imp orts 
from the Parties  
Origin 
of 
goods  Year ALL PRODUCTSa HS Chapters 01 -24 HS Chapters 25 -97a 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  
Share of 
duty-free 
tariff 
lines (%)  Average 
applied tariff  
Share of 
duty-free 
tariff 
lines (%)  Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2018 2.3 5.7 59.1 1.5 5.0 69.0 2.5 5.8 57.0 
All 
Parties  2018 0.3 5.9 94.6 0.0 3.7 99.0 0.3 6.0 93.7 
2019 0.2 4.8 94.7 0.0 3.0 99.3 0.3 4.9 93.7 
2020 0.2 3.7 94.7 0.0 2.0 99.3 0.2 3.7 93.7 
2021 0.1 2.5 94.7 0.0 1.0 99.3 0.1 2.5 93.7 
2022 0.1 2.0 96.2 0.0 0.0 100.0  0.1 2.0 95.5 
2023 0.0 1.0 96.2 0.0 0.0 100.0  0.0 1.0 95.5 
2024 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
a  Includes 48  tariff lines  which correspond to parts of a final good, and for which the applied tariff  is 
that applicable to the good for which the parts have been designed . Although the tariffs on these 48 
lines will be eliminated at the same time as the tariffs for the final good  are eliminated, for ease of 
calculation  these 48 lines were considered as becoming duty -free in 2024.  All these lines correspond 
to industrial products.  
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO Secretariat estimates based on data provided by New Zealand . 
2. Table A1.2 summarizes the market access opportunities in New Zealand for other Parties' top 
25 exports during  2015-2017, and the year in which the corresponding tariff lines will become duty 
free under the Agreement . The top 25 exports of all Parties will be fully liberalized  with the 
completion of 100% tariff elimination .  
Table A1.2 New Zealand: Summary of market access opportunities in New Zealand under 
the agreement for the Parties' top 25 exports to the world  
CPTPP P arties' top 25 
export products in 2015 -17 Access Conditions to New Zealand's import market  
Exporters  Share in 
global 
exports 
(%) MFN 2018  Number  of duty -
free lines under 
CPTPP  Remain 
dutiable  Average MFN 
applied rate 
(%) Number 
of duty -
free lines  Number  of 
dutiable 
lines  
2018  
2019  
2022  
2024  
AUS 72.0 0.3 60 16 15  1  - 
CAN 42.6 1.6 70 41 41    - 
JPN 32.1 4.0 108 77 63   14 - 
MEX 43.3 4.0 53 46 46    - 
SGP 51.0 2.0 101 46 31 1  14 - 
VNM 46.5 3.7 45 45 21  8 16 - 
Note:  Based on the HS 2017 nomenclature, except for Mexico, Singapore and Viet Nam's market access 
conditions, for which the basis is HS 2012.  
Source:  WTO estimates based on data provided by CPTPP Parties and Comtrade database.  WT/REG395/1 /Add.5 • New Zealand  
 
- 16 - 
 
 
  3. Tables A1. 3(a) and A1. 3(b) show market access conditions for New Zealand 's top 25 exports 
in the markets  of the other Parties , which accounted for 52.6% of its global exports in 2015 -2017. 
These products were covered by  between 34 and 104 lines in the Parties' markets . Prior to the 
Agreement 's entry into force, they were all duty -free only in Singapore. All lines bec ame duty-free 
into Australia u pon the Agreement 's entry into  force, with full liberalization in to Viet Nam over time 
too, but not until  2028. Canada, Mexico  and Japan will maintain tariffs on respectively eight product s 
(23 tariff lines) , seven products (12 tariff lines)  and 10 products ( 62 tariff lines)  covering  dairy 
products and food preparations . The average 2018 MFN tariffs for these products were betwee n 
68.8% -313.5%  in the case of Canada, between  13.4% -38.5%  in the case of Japan and between 
12.3% -45% in the case of M exico. 
 
  
  WT/REG395/1/Add.5 • New Zealand  
- 17 - Table A 1.3(a) New Zealand: Market access opportunities under the agreement for its top 25 exports to the world  
NZL's  top 
export 
products 
in 2015 -
2017  
Share in global exports 
(%) Access conditions in CPTPP Parties' markets  
AUSTRALIA  CANADA JAPAN 
MFN (2018)  
Duty free under 
CPTPP, 2018  
Remain dutiable  MFN (2018)  
Duty free 
under CPTPP  
Remain dutiable  MFN (2018)  
Duty free under CPTPP  
Remain dutiable  Average MFN 
rates  Number 
of tariff 
lines  
Average MFN 
rates  Number of  
tariff lines  
Average MFN rates  
Number of  
tariff  lines  Duty -free 
Dutiable  
Duty -free 
Dutiable  
2018  
2023  
Duty -free 
Dutiable  
2018  
2023  
2025  
2028  
2033  
040221  10.2 0.0 1    269.3   2   2 26.2  8      8 
020230  4.8 0.0 1    26.5  1  1  38.5  4      4 
020442  3.2 0.0 1    2.0 1 1 1   0.0 1        
081050  3.2 0.0 1    0.0 1     6.4  1 1      
040510  3.0 0.0 1    298.5   1   1 32.4  4      4 
040210  2.6 0.0 1    201.5   1   1 27.8  6      6 
220421  2.5 5.0  4 4  0.0 11 2 2   15.0  2  1 1    
040590  2.4 0.0 1    313.5   1   1 32.4  4      4 
440321  2.2 0.0 1    0.0 1     0.0 1        
040690  2.0 0.0 1 1 1  245.5   12   12 29.8  1      1 
210690  1.9 4.5 1 2 2  68.8 6 12 3 5 4 22.8 1 41 5 8 1 2  25 
190110  1.5 0.0 1    8.3  3 3   21.7  6    4  2 
080810  1.3 0.0 1    8.5 1 1 1   17.0  1    1   
270900  1.3 0.0 2    0.0 1     0.0 2        
760110  1.3 0.0 1    0.0 1     0.0 1        
040490  1.2 0.0 1    270.0   1   1 28.6  7      7 
350110  1.2 0.0 1    0.0 1     0.0 1        
020422  1.1 0.0 1    0.0 2     0.0 1        
440711  0.9 5.0 1 2 2  0.0 1     4.8 2 2 2      
710812  0.9 0.0 1    0.0 1     0.0 1        
901920  0.9 0.0 1    0.0 1     0.0 1        
020443  0.8 0.0 1    2.5 1 1 1   0.0 1        
510121  0.8 0.0 1    0.0 1     0.0 1        
350190  0.7 0.0 1    0.0 1     5.4  1 1      
040610  0.7 0.0  1 1  245.5   1   1 26.1  2     1 1 
Total  52.6 0.6 24 10 10 - 78.4 32 40 11 6 23 13.4 14 90 9 9 2 7 1 62 
Note:  Based on the HS 201 7 nomenclature.  
Source:  WTO estimates based on data provided by CPTPP Parties and Comtrade database.  
   
  WT/REG395/1/Add.5 • New Zealand  
- 18 - Table A 1.3(b) New Zealand: Market access opportunities under the agreement for its top 25 exports to the world  
NZL's 
top 
export 
products 
in 2015 -
2017  
Share in global exports 
(%) Access conditions in CPTPP Parties' markets  
MEXICO SINGAPORE VIET NAM 
MFN (2018)  
Duty free under CPTPP  
Remain dutiable  MFN (2018)  
Duty free under 
CPTPP  
Remain dutiable  MFN (2018)  
Duty free under CPTPP  
Remain dutiable  Average MFN 
Rates  Number 
of tariff 
lines 
Average MFN rates  Number of 
tariff  lines  
Average MFN Rates  Number 
of tariff 
lines  Duty -free 
Dutiable  
2018  
2025  
2027  
2028  
2032  
Duty -free 
Dutiable  
Duty -free 
Dutiable  
2019 
2020  
2021  
2022  
2023  
2028  
040221  10.2 27.5  2     1 1 0.0 2    5.0   2 2            
020230  4.8 25.0  1   1    0.0 1    14.0   1   1          
020442  3.2 10.0  1  1     0.0 1    7.0   1     1        
081050  3.2 0.0 1        0.0 1    7.0   1 1            
040510  3.0 20.0  2      2 0.0 1    13.0   1   1          
040210  2.6 27.5  2     1 1 0.0 4    5.0   4   4          
220421  2.5 20.0  4   4    0.0 5    50.0   5           5  
040590  2.4 10.0 1 1     1  0.0 4    7.5   4   2 2        
440321  2.2 0.0 1        0.0 2    0.0 2                
040690  2.0 31.4 1 6   1   5 0.0 1    10.0   1 1            
210690  1.9 14.6  13 12     1 0.0 26    16.1   26     4 7 15    
190110  1.5 10.0  2   2    0.0 5    11.6   5     5        
080810  1.3 20.0  1    1   0.0 1    10.0   1   1          
270900  1.3 0.0 4        0.0 3    3.0 2 1 1            
760110  1.3 0.0 2        0.0 1    3.0   1 1            
040490  1.2 20.0  1      1 0.0 1    5.0   1 1            
350110  1.2 0.0 1        0.0 1    10.0   1     1        
020422  1.1 10.0  1  1     0.0 1    7.0   1     1        
440711 0.9 2.0 3 2 2      0.0 1    0.0 1                
710812  0.9 0.0 1        0.0 1    0.0 1                
901920  0.9 0.0 1        0.0 1    0.0 1                
020443  0.8 10.0  1 1      0.0 1    7.0   1     1        
510121  0.8 0.0 2        0.0 1    0.0 1                
350190  0.7 3.8 2 2 2      0.0 2    10.0   2     2        
040610  0.7 45.0  1      1 0.0 2    10.0   2   2          
Total  52.6  12.3  20 43 17 2 8 1 3 12 0.0 70 - - - 8.4 8 62 7 11 17 7 15 5 - 
Note:  Based on the HS 2017 nomenclature, except for  Mexico,  Singapore and Viet Nam's market access conditions, for which the basis is HS 2012.  
Source:  WTO estimates based on data provided by CPTPP Parties and Comtrade database.  
 
__________