IMPORT DUTY

 

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Import Duty

IMPORT DUTY INFORMATION

Import duty is calculated on the type of goods, their value and their country of origin.

For details about the rates of duty applying to particular goods you can call the Customs office or Import company.

Import Duty in different countries based on import quota, tariffs, goods specifications and country of origin.

Import Duty Examples:

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Custom Duty in EU

If the goods originate from countries inside the European Union (EU), no duty is payable.

If the goods originate from countries outside the EU, but duty has already been paid on them in another EU country before they reach you, no duty is payable.

If the goods originate from outside the EU and no duty has been paid, you need to calculate the value of the goods. There are six calculation methods prescribed. If method one is not possible, you should move on to method two, and if that fails use method three, until you arrive at a value. Find out how to calculate import duty on the HMRC website - Opens in a new window.

One publication you might find helpful is the Tariff. Published annually, it contains information about import and export requirements. You can read about how to obtain the Tariff on the HMRC website - Opens in a new window.

Note that, unlike VAT, duty can't be reclaimed, even if your business is VAT-registered.

For more information read our guide on excise and VAT in international trade.

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Import Duty - New Zealand

• Origin of goods
• The origin of goods you are importing may have a bearing on the tariff rate of duty to which your goods may be liable.
   
  If you are unsure about the origin of the goods you are importing or if you require further information about origin, please contact our Customs valuation/origin officers located at Auckland, Wellington, and Christchurch.