New Zealand Tariff Rates 2026: 10% on US Imports

New Zealand's 10% tariff rate continues under Section 122 authority after the SCOTUS ruling — unchanged from the IEEPA floor rate. However, unlike neighboring Australia, New Zealand lacks an FTA with the US and does not have a Section 232 exemption, meaning the full 10% 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 rate is unchanged at 10% Section 122 (effective Feb 24; scheduled to sunset ~July 24, 2026), since New Zealand was already at the 10% IEEPA floor. The 10% Section 122 layer is contested: the Court of International Trade ruled it unlawful May 7, 2026, and the Federal Circuit stayed that ruling June 11, 2026, so CBP keeps collecting it pending appeal. 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 uniform 10% Section 122 rate across all countries 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 10% Section 122 tariff — 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 Section 122 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 10% Section 122 plus MFN wine duties, while Australian wine enters under AUSFTA at zero duty. Plan for the Section 122 expiry (~July 24, 2026): if it lapses, New Zealand goods would face only MFN rates — an improvement, but still disadvantaged versus Australia's AUSFTA zero-duty treatment.