New Zealand Customs collects duties on imported goods, typically calculated as a percentage of the goods’ free-on-board (f.o.b.) value. Some duties are based on specific units, such as weight or volume, or a combination of ad valorem and specific rates. The rate of duty payable is determined by the classification of the goods in the New Zealand Tariff, schedule which is based on the Harmonized Commodity Description and Coding System. 

Most tariffs range from 0% to 10%, mainly affecting imports like clothing, footwear, and carpets. Nearly all computer software and hardware are duty-free. Alcoholic beverages, tobacco, and certain petroleum products incur excise duties, which also apply to domestic equivalents.