Concessions are granted by the New Zealand Ministry of Commerce for goods not available from New Zealand manufacturers. Between 1988 and 1992, a five-stage tariff reduction program cut most industrial and agricultural tariffs by half, with larger cuts in high tariff areas.
Excise duty is paid on similar items that are domestically produced.
Duties on goods imported into New Zealand are usually calculated as a percentage of the cost of the goods f.o.b. 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. Such decisions are regarded as binding, but no responsibility for changes that may subsequently be made in the tariff rates is assumed by the customs authorities. Application for an advance ruling may be signed by the shipper in the United States, by the importer in New Zealand or by any other interested person.