WHAT ARE PART II DUTY CONCESSIONS?


Part II duty concessions allow goods for which suitable alternatives are not produced by New Zealand manufacturers
to be imported free of tariff duty.
A consolidated list of current Part II duty concessions, covering a wide range of goods, is published by Customs.
These published concessions are available for use by any importer.


HOW DO I APPLY FOR A DUTY CONCESSION?


Pengelly's can arrange applications on your behalf for duty concessions.


Where Customs is satisfied that an application complies with certain core criteria, a concession may be approved.
Applications must be accompanied by a supporting statement which must include:


• the purpose and function of the goods
• illustrations, brochures, or other literature which describes the goods
• written evidence of enquiries made to ascertain whether similar goods are or could be made in New Zealand
• reasons which rule out the use of New Zealand manufactured goods.


Applications for Part II duty concessions are advertised in the New Zealand Gazette to provide local manufacturers an opportunity to object to the granting of a concession if they consider they are producing or are capable of producing a suitable alternative to the goods covered
by the application. When a Part II duty concession is approved, it is normally effective from the first day of the month in which the application is received
by Customs.

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