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New Zealand Tariff Rates 2026: 12.5% on US Imports

Updated 2026-09-14

Effective Rate

12.5%

As of 2026-09-14, US imports from New Zealand carry an effective tariff of about 12.5%. This combines the 12.5% Section 301 forced-labor baseline (which replaced Section 122 on July 24, 2026) applied to countries without a separate deal, with Section 232 metals tariffs of 50% on steel and 50% on aluminum charged separately. The 10% Section 122 tariff (effective Feb 24, 2026) expired at its 150-day limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff (10%, or 12.5% for higher-tier economies).

Last verified September 14, 2026 · Source: USITC HTS · Section 122 / 301 / 232 · run your exact numbers

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Illustrative analysis only — not legal, tax, or customs advice. Eligibility and amounts are determined by CBP; filing is handled by licensed professionals.

Updated Feb 21, 2026: IEEPA tariff (was 10%) struck down by SCOTUS Feb 20. Replaced by the 10% Section 122 tariff (Feb 24), which expired at its 150-day limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff (10% or 12.5% by economy). Section 122 expired July 24, 2026 and was replaced by the Section 301 forced-labor tariff.

IEEPA refunds — illustrative, not a personal claim

Paid IEEPA duty on imports from New Zealand in 2025–early 2026?

The Supreme Court struck down IEEPA reciprocal (and fentanyl/trafficking) tariffs on February 20, 2026. The Importer of Record — or the licensed broker who filed the original entries — can seek that IEEPA layer back through CBP’s CAPE process. This is not a consumer check, and it is not a guaranteed amount.

Who can file: the original Importer of Record (or that entry’s filing broker), not the retail customer.
Window: IEEPA duties collected from early 2025 through February 24, 2026 (reciprocal rates generally from April 2025; China/Canada/Mexico fentanyl layers started earlier).
Not refundable: Section 232 (steel/aluminum/autos), China Section 301, MFN base duty, or the current Section 301 forced-labor tariff / EU 15% deal rate.

Illustrative example only: $50,000 of IEEPA-period imports from New Zealand at the published 10% IEEPA rate carried about $5,000 of IEEPA duty. That IEEPA layer — plus statutory interest (6–7% compounded daily under 19 CFR 24.36) — is what CAPE can refund. Your actual figure comes from your 7501s, not this example.

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Only the Importer of Record can claim the IEEPA layer through CAPE.

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Status is in ACE (REV-615), not a shopping-site tracker.

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Overview on the tariff-refunds hub. Phase 3 for finally liquidated entries launches October 6, 2026 for CIT plaintiffs only. Illustrative analysis — not a guaranteed amount.

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Contingency filing via Tariff Recovery Today (powered by Irongate), in partnership with Master Plan. No recovery, no fee. Not legal advice.

Forced-Labor Tariff

12.5%

232 Steel

50%

232 Aluminum

50%

Section 232 rates shown apply to articles wholly of steel, aluminum, or copper. Since the April 6, 2026 restructuring, qualifying derivative products are dutied at 25% on their full customs value rather than 50%. Verify your product’s classification — the exact 232 treatment depends on HTS code and metal content.

Section 122 (10%, Feb 24–Jul 24) expired July 24, 2026, replaced by the Section 301 forced-labor tariff — New Zealand is in the 12.5% tier.

New Zealand Import Tariff Overview

New Zealand's base rate is now the 12.5% Section 301 forced-labor tariff, which replaced Section 122 on July 24, 2026 (up from the 10% IEEPA/Section 122 floor). However, unlike neighboring Australia, New Zealand lacks an FTA with the US and does not have a Section 232 exemption, meaning the full 12.5% applies to most goods. US imports from New Zealand total approximately $5B annually, dominated by dairy, meat, and wine.

There is no bilateral FTA between the US and New Zealand, though New Zealand is a member of CPTPP. The trade relationship is relatively small but important in specific agricultural categories. New Zealand is known for its agricultural efficiency and high-quality dairy, lamb, and wine exports. The absence of an FTA creates a notable competitive disadvantage versus Australia (AUSFTA) for overlapping product categories like beef, lamb, and wine. Trade negotiations for a bilateral FTA have been discussed but not formally launched.

Key Products Imported from New Zealand

Top imports include dairy products (milk protein, casein, butter, whey), lamb and beef, wine (particularly Marlborough Sauvignon Blanc), kiwifruit, wool, and wood products. New Zealand is the world's largest dairy exporter on a per-capita basis and a premium lamb supplier.

Recent Changes

Feb 20, 2026: SCOTUS struck down IEEPA tariffs 6-3 — New Zealand's base rate moved to the Section 301 forced-labor tariff (New Zealand is in the 12.5% tier), which replaced the expired 10% Section 122 baseline on July 24, 2026. In August 2026, 25 states sued at the Court of International Trade to block the forced-labor tariff, but CBP continues collecting it while the case proceeds. Section 232 metals tariffs apply to New Zealand (unlike Australia, which is exempt) at 50% on articles wholly of steel/aluminum and 25% on derivative products (both on full customs value, after the April 6, 2026 restructuring). The two-tier forced-labor tariff narrows the gap between New Zealand and nations that previously faced higher IEEPA rates, intensifying competition in dairy and meat categories.

Tips for Importers

Without an FTA, New Zealand goods face full MFN rates plus the 12.5% Section 301 forced-labor tariff (which replaced Section 122 on July 24, 2026) — a structural disadvantage versus Australia's AUSFTA duty-free treatment on overlapping products. Dairy products face particularly complex tariff treatment: MFN dairy tariff-rate quotas (TRQs) impose high over-quota rates, and the forced-labor tariff stacks on top. Understand in-quota vs. over-quota rates before placing orders. For lamb, compare total landed costs with Australian lamb (AUSFTA-eligible) and domestic US production. Wine importers should note that New Zealand Sauvignon Blanc faces the 12.5% forced-labor tariff plus MFN wine duties, while Australian wine enters under AUSFTA at zero duty. Section 122 expired July 24, 2026 and was replaced by the 12.5% forced-labor tariff, so New Zealand goods remain disadvantaged versus Australia's AUSFTA zero-duty treatment.

How Are US Tariffs on New Zealand Imports Calculated?

US import duties on goods from New Zealand are determined by multiple overlapping tariff authorities. The base layer is the 12.5% Section 301 forced-labor tariff, which replaced the expired 10% Section 122 tariff on July 24, 2026 and applies to most countries without a separate trade deal. Section 232 tariffs of 50% on steel and 50% on aluminum apply to metals imports, regardless of the forced-labor tariff.

To calculate the total duty on a specific import from New Zealand, use our US import duty calculator or landed cost calculator for a complete estimate including Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF). You can also compare New Zealand rates with other countries to evaluate sourcing alternatives.

Already importing from New Zealand? If you paid IEEPA duty in 2025–early 2026, start with how to claim an IEEPA refund, the tariff-refunds hub, and CAPE refund status. And if you re-export or manufacture with imported goods, duty drawback can recover up to 99% of eligible duties — a separate program from CAPE.

See tariff rates for:

Electronics Clothing & Apparel Footwear Automobiles & Parts Steel & Aluminum Food & Agriculture Furniture Machinery & Equipment Pharmaceuticals Plastics & Rubber Toys & Games Energy & Batteries Textiles & Fabrics Chemicals

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Browse New Zealand Tariffs by Product Category

Ch. 27: Mineral Fuels, Oils0.5% avg MFN Ch. 30: Pharmaceutical Products0% avg MFN Ch. 39: Plastics4.2% avg MFN Ch. 61: Knitted or Crocheted Clothing14.5% avg MFN Ch. 62: Woven Clothing12% avg MFN Ch. 72: Iron and Steel1.8% avg MFN Ch. 73: Articles of Iron or Steel3.5% avg MFN Ch. 84: Machinery2% avg MFN Ch. 85: Electrical Machinery2.5% avg MFN Ch. 87: Vehicles (not Railway)2.5% avg MFN

Compare New Zealand with Other Countries

New Zealand vs Australia

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Declared Value (USD)

New Zealand Tariffs by Product

Food from New Zealand15.9% effective rate

Guides for New Zealand Importers

How Tariff Stacking Works: Why Your Rate Might Be Higher Than You Think4 min read The De Minimis Exemption Is Gone: What the End of the $800 Duty-Free Threshold Means for You7 min read How to Find the HTS Code for Your Product: Step-by-Step Lookup Guide8 min read

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Frequently Asked Questions

How do New Zealand dairy tariffs work with the forced-labor tariff?

US dairy imports are subject to tariff-rate quotas (TRQs) with in-quota and over-quota rates. New Zealand dairy faces the 12.5% Section 301 forced-labor tariff (which replaced Section 122 on July 24, 2026) on top of MFN TRQ rates. In-quota butter, for example, faces a relatively low MFN rate plus 12.5%, but over-quota dairy products can face MFN rates exceeding 20% plus the 12.5% forced-labor tariff — making accurate quota management essential for cost control.

Why is New Zealand at a tariff disadvantage compared to Australia?

Australia benefits from AUSFTA (zero duty on qualifying goods) and a Section 232 steel/aluminum exemption. New Zealand has neither. On overlapping products like beef, lamb, and wine, Australian goods enter duty-free while New Zealand equivalents face the 12.5% Section 301 forced-labor tariff (which replaced Section 122 on July 24, 2026) plus full MFN rates. This FTA gap is the single biggest trade policy challenge for New Zealand exporters to the US.

Is New Zealand Sauvignon Blanc competitive despite tariffs?

Marlborough Sauvignon Blanc faces the 12.5% Section 301 forced-labor tariff (which replaced Section 122 on July 24, 2026) plus MFN wine duties, while Australian wine enters duty-free under AUSFTA and Chilean wine enters duty-free under its FTA. Despite this cost disadvantage, New Zealand Sauvignon Blanc has maintained strong US market share due to its premium brand positioning and consumer loyalty — importers absorb some of the tariff cost through margin compression.

What happened to New Zealand imports when Section 122 expired in July 2026?

Section 122 expired July 24, 2026 at its 150-day statutory limit and was replaced the same day by the Section 301 forced-labor tariff — New Zealand is in the 12.5% tier, so the base layer rose from 10% to 12.5%. The FTA gap with Australia persists, so New Zealand exporters still face higher total costs than Australian competitors on overlapping products.

Note: Rates shown do not include potential anti-dumping or countervailing duties (AD/CVD), which may apply to specific products and can significantly increase total duty. Consult a customs broker for product-specific rates.