This guidance is an explanation of UK-New Zealand FTA Chapter 2: National Treatment and Market Access for Goods
Market access for goods
The agreement will help to facilitate trade in goods between the parties by reducing non-tariff barriers, increasing transparency and cooperation and supporting the World Trade Organisation (WTO) rules-based system.
Removal of customs duties
The UK-New Zealand Free Trade Agreement will eliminate all customs duties on UK and New Zealand originating exports.
The UK will phase the removal of its tariffs on certain New Zealand originating imports, including sensitive agricultural products such as beef, sheepmeat, dairy and apples.
For a full list of goods and their duty rates, please see the schedule of tariff commitments for goods.
The agri-food explainer provides more information on the approach taken by the UK to agriculture in the FTA.
Goods and Services Tax (GST)
Goods and Services Tax is a tax on most goods and services in New Zealand. The current GST rate is 15%. UK businesses will need to determine if GST applies.
More information on GST can be found on the New Zealand government website.
There are no substantial changes for this provision of the UK-New Zealand FTA after CPTPP entered into force between the UK and New Zealand.