Notice Title

Notice for Tariff (Inherited Goods and Gift Concessions) Amendment Order 2025

Publication Date
12 Dec 2025

Tags

Legislation Act New Zealand Customs Service

Notice Number

2025-sl7137
Title
View PDF
File Type and Size
PDF (22 KB)

Under the Legislation Act 2019, notice is given of the making of the following secondary legislation:

Title

Empowering provision(s)

Administering agency

Date made

Tariff (Inherited Goods and Gift Concessions) Amendment Order 2025

Section 9 of the Tariff Act 1988

New Zealand Customs Service

8/12/2025


This secondary legislation (“Order”) can be accessed at the New Zealand Customs Service website: www.customs.govt.nz.

A copy of the Order can be ordered by mail from: New Zealand Customs Service, PO Box 2218, Wellington 6140, Attention: Corporate Services. Please quote title when placing an order. Prices are supplied on application.

The Working Tariff Document, as amended by the Order, will be accessible in the same ways as above.

Commencement

The Order will come into force on 1 April 2026.

Effect of the secondary legislation

This Order amends the Working Tariff Document Part II, to create a new concession allowing duty-free entry of certain inherited goods into New Zealand. The Order also deletes concession 75 relating to gifts from Part II of the Working Tariff Document, as this concession has been overtaken by the de minimis.