FAQs

US Tariffs

 

What was announced on 31 July?

On 31 July (US time) US President Trump signed Executive Order 14326(external link) that raises the additional tariff on approximately 90% of New Zealand goods exports to the US from 10% (in addition to the US's standard MFN tariff) to 15% (in addition to the US's standard MFN tariff. See the Fact Sheet(external link) here.

There are currently some exceptions to the 15% additional tariff:

  • Products covered by other US tariff increases:
  • Products currently exempt from any additional tariffs, due to ongoing investigations under section 232 of the Trade Expansion Act of 1962, here(external link):
    • timber and lumber;
    • semiconductors;
    • pharmaceuticals and ingredients;
    • trucks;
    • processed critical minerals and derivatives;
    • commercial aircraft and jet engines;
    • polysilicon and derivatives;
    • unmanned aircraft (drones) and parts; and
    • wind turbines, parts and derivatives.
  • These products, and certain energy products, also excluded from additional tariffs, are listed in Annex II of Executive Order 14257(external link), plus additional semiconductor-related products specified by tariff code in Presidential Memorandum of 11 April 2025(external link), plus additional steel(external link) and aluminium(external link) related products (see 18 August additions here(external link)). Please note the sectors under section 232 investigations could be subject to sectoral tariffs in future.
  • Goods already in transit to the US before 7 August, and which arrive by 4 October, should not be subject to the additional 15% tariff - but subject to the earlier 10% rate. For details, see the Sec. 2(a) of the 31 July Executive Order(external link).

For details of what tariffs apply to each product/ tariff line, refer to the Tariff Finder(external link).

Any information you feel comfortable sharing on how your business is impacted is valuable to us. Please get in touch to share this information, ask questions or share your views by emailing us.exports@mfat.govt.nz

 

Are the 15% tariffs additional to the other sectoral tariffs, e.g. on steel and aluminium and their derivatives?

No, products covered by other US tariff increases, such as steel(external link) products and their derivatives and aluminium(external link) products and their derivatives are exempt from the additional 15% tariff because they already face a higher additional tariff.

US Customs and Border Protection have released further guidance, including:

Please note that under the expanded Section 232 regime:

  • Products imported into the US on specified tariff lines containing steel, aluminium and copper derivatives are now subject to a 50% tariff on the value of the metal content, on top of any existing MFN tariffs.
  • The remainder of the product’s value will be subject to a reciprocal tariff under the International Emergency Economic Powers Act (IEEPA), which is 15% for products of New Zealand origin, on top of any existing MFN tariffs.

MFAT's Tariff Finder(external link) has been updated to reflect the above.

For more detail see our Market Intelligence report(external link).

 

Do any of the US announcements on tariffs apply to services or digital exports?

The US tariff announcements do not apply to services trade. 

 

Where can I find out what tariffs the US is charging?

For full details of which tariffs apply to any product/ tariff line, refer to Tariff Finder | New Zealand Ministry of Foreign Affairs and Trade(external link)

 

What exemptions from additional tariffs are there?

 

Where does the US publish all these documents?

Executive Orders and Proclamations usually appear on the White House website(external link) first. Some are accompanied by a ‘Fact Sheet’(external link).

Executive Orders are subsequently then published on the Federal Register(external link)

 

What is the US’ approach to country of origin when inputs from multiple countries are involved?

US Customs and Border Protection (CBP) is the US agency responsible for determining the country of origin of items imported into the US. CBP uses non-preferential rules of origin (ROO) to determine the origin of goods imported from countries with which the United States has most-favoured-nation (MFN) status. A key principle used in non-preferential ROO cases is "substantial transformation," which means the country in which the last substantial manufacturing or processing, deemed sufficient to give the commodity its essential character took place. Since no U.S. laws specifically govern non-preferential ROO, these determinations are made by CBP primarily on a case-by-case basis using CBP's own rules and precedents.

More information can be found in this NZTE article(external link)

 

What changes has the US made to de minimis tariff exemption for low-value shipments?

On 30 July 2025, President Trump signed Executive Order 14324(external link) suspending duty-free de minimis treatment for all countries from 29 August 2025. This means shipments of low value/de minimis goods from New Zealand, and all other countries, valued under US$800 are no longer eligible to enter the US duty free from that date. See Fact Sheet(external link) here.

Low-Value postal shipments including mail: Duties apply as follows:

Ad Valorem
(% of the value of the goods)
Tariff reflects the applicable tariff rate for the country of origin
OR  
Specific Duty set fee per postal item (note this will only be available after six months, after which the % tariff will apply in all cases US$80-200 per item depending on the applicable tariff rate for the country of origin.

NB: Each carrier (shipping company or airline) is liable for paying the duties and is required to apply either the ad valorem tariff or the specific duty on a uniform basis, for all shipments.

Exemptions remain in place for gifts valued at less than US$100.

Following this development, NZ Post announced temporary sending restrictions on deliveries to the US and US territories. Letters sent via economy and letters and documents sent via express are still available and they have now established a new sending service for business customers to the US. NZ Post is also working to ensure other sending services to the US, such as the sending of personal gifts, can resume.

Some other European and Asian postal services have also announced the temporary suspension of services to the United States, as they also work to stand up processes for the payment of tariffs on shipments of low value/de minimis goods, valued under US$800 that are no longer eligible to enter the US duty free.

More information on the suspension of de minimis and what it means for e-commerce businesses is available on the US Customs and Border Protection website, and further information on the changes for NZ Post users is available in the FAQs section on its website(external link).

 

My product will have a tariff applied. Who can I talk to?

NZTE has established Talking Tariffs(external link) – which includes information, resources, and events to help exporters understand what these changes mean for their business. Additionally, exporters can also register any other trade barriers experienced when exporting to MFAT’s Trade Barriers (external link)website, or contact MFAT for support via the Exporter Helpline (0800 924 605) or at us.exports@mfat.govt.nz. We also encourage exporters to sign up to our Market Intelligence Reports(external link) for updates on developments in international trade.

 

How is the US calculating the tariffs?

  • US Customs and Border Protection (CBP) Information Article number 000001126 from 2024 states: 
    • “Duty is not assessed on Cost Insurance Freight (CIF) charges. U.S. Customs and Border Protection (CBP) value is determined based on the "Price Paid" or "Payable" for the goods, which is usually on the bill of sale or invoice and bill of lading as the Freight On Board (FOB) price.
      The CIF price, which is the price paid for the goods including freight and insurance, is not the value to declare for CBP purposes.”
  • Therefore, as far as we are aware, the new 15% tariff being an ‘ad valorem’ rate, will be calculated on the FOB sale price of the goods – that is the price just for the goods in a state ready to be exported, with all international freight etc excluded. Freight costs are not subject to this tariff, but will still be subject to any other taxes that they are currently subject to, such as Federal taxes.
  • For this reason, exporters who invoice on a CIF or CFR basis may find it beneficial if their invoicing clearly delineates between the cost of the goods and the cost of the freight/insurance.

 

What is a section 232 investigation, and what ones are currently under way?

  • A Section 232 trade investigation is conducted under the US Trade Expansion Act of 1962 to determine whether imports of certain goods threaten national security. The investigation is initiated by the Secretary of Commerce and includes a comprehensive review of factors like overcapacity, dumping, and illegal subsidies. If the investigation finds that imports pose a threat, the President can impose tariffs or other trade restrictions to protect national security.
  • The Act specifies that Section 232 investigations must be completed, and a report submitted to the President within 270 days of the investigation being initiated.
  • There are currently a number of section 232 investigations under way (details here(external link)):
    • Timber and lumber
    • Processed critical minerals
    • Pharmaceuticals and pharmaceutical ingredients
    • Semiconductors and semiconductor-manufacturing equipment
    • Trucks
    • Commercial aircraft, parts and jet engines
    • Unmanned aircraft systems, their parts and components
    • Polysilicon and its derivatives
    • Wind turbines, parts and components.

 

 Are any countries exempt from tariffs?

  • Certain goods from Mexico and Canada are exempt from all tariffs, if they meet USMCA Rules of Origin requirements.
  • Canadian and Mexican goods traded outside the Agreement (i.e. do not qualify under the USMCA Rules of Origin or do not claim the USMCA preference) are subject to an additional 35% tariff, plus the US’s standard ‘MFN’ tariff. 
  • Mexican and Canadian products remain subject to sectoral tariffs, including for autos and auto parts, steel and aluminium and their derivatives; and copper and derivatives.

 

Has the US put tariffs on movies made outside of the US?

  • No, there are currently no tariffs on movies made outside of the US. 

 

Where can I find information about other deals?

What is a trade barrier?

Trade barriers take many forms, and may differ depending on whether you export goods or services. A trade barrier is any rule, administrative procedure or other government intervention that makes it slow, costly or difficult to export to a particular market. Sometimes trade barriers exist for good reasons - for example, regulations that protect public health or the environment.

In other cases, we may be able to reduce, resolve, or prevent barriers, especially where rules:

  • are not transparent or clear
  • are overly restrictive
  • are unevenly applied or have been introduced to unfairly advantage local industries
  • are inconsistent with trade rules

What are some examples of common trade barriers?

Common examples include:

  • customs procedures
  • requirements for goods to be locally produced
  • requirements to use local assets, components or workers
  • quantity restrictions (such as quotas)
  • difficulty enforcing international rules and regulations
  • poor protection of intellectual property rights
  • licensing requirements
  • limitations on access to key infrastructure
  • restrictions on foreign entry or movement of people
  • data storage requirements
  • privacy requirements
  • local presence requirements
  • taxes that favour domestic over foreign firms
  • restrictions on investment
  • qualification requirements
  • price controls
  • requirements about company directors
  • procurement rules
  • subsidies
  • product labelling requirements
  • testing, inspection and certification procedures
  • sanitary, phytosanitary or technical regulations and standards.

How long will it take for my enquiry to be addressed?

We aim to provide an initial response to each enquiry within 48 hours. The timeframe for tackling the particular trade barrier that you have identified will depend on the type of trade barrier and also on the willingness of the trade partner to resolve it. Some trade barriers can be resolved very quickly, while others can take many years to overcome. Occasionally, despite New Zealand’s best efforts, a trade barrier cannot be resolved.

I need assistance with my commercial strategy offshore, can you help me?

The Trade Barriers Helpdesk has been set up to deal with governmental barriers to trade. However, New Zealand Trade & Enterprise (NZTE) helps New Zealand businesses to grow internationally by providing access to market knowledge, resources and connections, as well as connections to investors and partners for growth.  NZTE can be contacted via their website.

Which agencies are involved in handling my enquiry?

The Trade Barriers Helpdesk is jointly operated by the Ministry of Foreign Affairs and Trade, Ministry of Business Innovation & Employment, Customs, Ministry for Primary Industries, Education New Zealand, and New Zealand Trade & Enterprise. Once we have examined the particular details of your enquiry, we will determine which of our agencies is best placed to assist you.

What happens to my personal data and confidential information?

Our data privacy statement explains how we will use your personal data and confidential information.

Does the Trade Barriers Helpdesk service cost me anything?

The Trade Barriers Helpdesk is completely free to use, and there is no limit on the number of times you can use it.