New-Zealand Machinery & Mechanical Appliances Tariff Rates
Machinery & Mechanical Appliances import and customs duty guide - last updated 2026-09-29
Average Tariff
Category average rate
Maximum Tariff
Category maximum rate
Minimum Tariff
Category minimum rate
HS Coverage
Relevant HS chapters
New-Zealand Machinery & Mechanical Appliances - Overview
Machinery and mechanical appliances cover industrial, construction and general-purpose equipment. Duties on capital goods are usually moderate to low to encourage investment, but finished and specialised machines can face higher rates.
For reference only: the average, maximum and minimum rates below are taken from New-Zealand's published tariff schedule. Actual duty depends on the exact HS subheading and on whether preferential (FTA) rates apply.
Representative HS Codes
| HS Code | Coverage |
|---|---|
| 8479 | Machines and mechanical appliances with individual functions |
| 8413 | Pumps for liquids and liquid elevators |
| 8407 | Spark-ignition reciprocating piston engines |
HS chapters: HS Chapter 84 (Machinery & Mechanical Appliances, Reactors, Boilers, Nuclear Equipment).
How New-Zealand Import Duty on Machinery & Mechanical Appliances Is Calculated
Customs duty is normally charged on the customs value of the goods (commonly CIF - cost, insurance and freight). The ad valorem rate for the correct HS subheading is applied to that value. Depending on New-Zealand, the following may also apply on top of or instead of the base tariff:
- Ad valorem duty - a percentage of customs value (the figures shown above).
- Specific / compound duty - a fixed amount per unit, or a mix, on some lines.
- VAT / GST / excise - consumption taxes charged on the duty-inclusive value at the border.
- Trade-agreement (preferential) rates - lower or zero where the goods meet rules of origin.
- Anti-dumping / safeguard duties - extra duties on specific products found to be dumped or surging.
Frequently Asked Questions
What is the New-Zealand tariff on machinery and mechanical appliances?
Industrial and general-purpose machinery in New-Zealand carries a relatively low average duty of about 0% (max 5%, min 0%); specialist and finished machines may be higher.
Which HS codes cover machinery?
Machinery is mainly under HS Chapter 84: machines with individual functions (8479), liquid pumps (8413) and reciprocating piston engines (8407).
Why are machinery duties often lower than other goods?
Many governments keep capital-goods duties low to encourage investment and productivity; however anti-dumping measures can apply to specific machinery lines.
Do trade agreements reduce machinery tariffs in New-Zealand?
Where New-Zealand has an FTA with the exporter, originating machinery may qualify for preferential or zero rates; rules of origin and certificates of origin are required.