Importing from Vietnam to New Zealand Guide: Tariffs, Regulations, and Trade Agreements
Most goods imported from Vietnam to New Zealand qualify for zero or reduced tariffs under the CPTPP and AANZFTA trade agreements. New Zealand's standard tariff rates range from 0% to 10%, with a 15% GST applied on top. Here is what New Zealand importers need to know about regulations, duties, and customs procedures when sourcing products from Vietnam.
Vietnam is New Zealand's 14th-largest trading partner and 5th-largest within ASEAN. In 2024, two-way trade reached approximately NZD 2.68 billion (USD 1.55 billion), and both countries aim to reach NZD 3 billion in bilateral trade by 2026. The relationship deepened significantly on February 26, 2025, when the two countries upgraded to a Comprehensive Strategic Partnership, marking the 50th anniversary of diplomatic relations.
Top Vietnamese exports to New Zealand include phones and accessories, footwear, computers and electronics, garments and textiles, machinery, seafood, and furniture. In our experience working with New Zealand-based clients at Cosmo Sourcing, electronics, apparel, and furniture are among the most commonly sourced categories. For a full breakdown of what Vietnam manufactures well, see our guide to the top products made in Vietnam.
Trade Agreements Covering Vietnam to New Zealand
Three major trade agreements reduce or eliminate tariffs on Vietnamese goods entering New Zealand. Understanding which agreement applies to your product can save you significant money on import duties.
CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership)
The CPTPP entered into force for New Zealand on December 30, 2018, and for Vietnam on January 14, 2019. Under the CPTPP, all tariffs on Vietnamese-manufactured goods exported to New Zealand have been eliminated or are being phased out. This includes product categories where tariffs still existed under the older AANZFTA, such as certain seafood lines.
To qualify for CPTPP preferential rates, goods must meet the agreement's rules of origin and be accompanied by a valid Certificate of Origin.
AANZFTA (ASEAN-Australia-New Zealand Free Trade Area)
AANZFTA has been in force since 2010 and covers all ten ASEAN member states plus Australia and New Zealand. By 2020, New Zealand had eliminated tariffs on 100% of its tariff lines under this agreement.
An important update: the AANZFTA Upgrade (Second Protocol) entered into force on April 21, 2025, for several parties, including New Zealand. This upgrade streamlines processes for accessing tariff preferences, adds new provisions on e-commerce and government procurement, and introduces chapters on trade and sustainable development.
RCEP (Regional Comprehensive Economic Partnership)
RCEP entered into force on January 1, 2022, and includes both Vietnam and New Zealand. While its tariff commitments are generally less aggressive than those of the CPTPP or AANZFTA, the RCEP offers an additional pathway for preferential treatment, particularly for goods that use inputs from multiple RCEP member countries, thanks to its cumulation provisions.
Which Agreement Should You Use?
For most Vietnamese goods, CPTPP or AANZFTA will offer the best tariff rates. Your customs broker can help determine which agreement offers the lowest duty for your specific product based on its HS code. The New Zealand FTA Tariff Finder from the Ministry of Foreign Affairs and Trade is a useful starting point.
New Zealand Import Duties and Taxes
Tariff Duty Rates
New Zealand Customs collects duty on imported goods, typically calculated as a percentage of the goods' free-on-board (f.o.b.) value. Most tariff rates range from 0% to 10%. Clothing, footwear, and carpeting tend to attract higher rates within that range, while most computer software and hardware enter duty-free.
Thanks to CPTPP and AANZFTA, many Vietnamese goods qualify for preferential (often zero) duty rates. You will need a valid Certificate of Origin to claim these preferences.
Goods and Services Tax (GST)
A standard 15% GST applies to most imported goods. GST is calculated on the total customs value, which includes the product cost, international shipping, insurance, and any customs duties payable.
Non-tobacco and non-alcohol shipments valued at NZ$1,000 or less are generally exempt from both duties and GST.
Excise Duties
Alcoholic beverages (beer, wine, spirits), tobacco products, and certain petroleum products attract excise duties on top of standard tariff rates. These duties apply equally to domestic and imported goods.
Useful Tariff Calculators
New Zealand Customs Clearance Process
All goods entering New Zealand require customs clearance. Here is what the process involves for commercial imports.
Import Entry Filing
Importers must submit an Import Entry or Electronic Cargo Information (ECI) to New Zealand Customs, including full details of the shipment. Submissions can be made via Electronic Data Interchange (EDI), Trade Single Window (TSW) Online, or through third-party providers. Most importers use a licensed customs broker or freight forwarder to handle this.
You have 20 working days from the date your goods arrive in New Zealand to complete the import entry. Filing in advance helps avoid delays and storage charges.
Client Code and Supplier Code
For shipments valued over NZ$1,000, both a client code and a supplier code are required.
The client code identifies the importer and is issued only to New Zealand-registered businesses. Apply by submitting a customer registration application to Customs with proof of identity (passport, driver's license, or Certificate of Incorporation).
The supplier code identifies the overseas manufacturer or seller. Apply by submitting a supplier code application to Customs. If your Vietnamese supplier has previously exported to other New Zealand importers, they may already have a code in the system; check the Customs database before applying.
Customs Value Declaration
You must declare a Customs value on all imported goods. This is typically the transaction value (the price paid or payable for the goods), adjusted for costs such as freight and insurance up to the point of export.
Biosecurity and Product Standards
New Zealand has some of the strictest biosecurity requirements in the world, enforced by the Ministry for Primary Industries (MPI). These requirements are separate from Customs and apply in addition to duty and GST obligations.
MPI Clearance
MPI oversees biosecurity for all goods entering New Zealand. Products derived from plants or animals, food items, and goods that could harbor pests or diseases face additional scrutiny. Before importing, check whether your product has an applicable Import Health Standard (IHS) on the MPI website.
For food products, MPI requires compliance with food safety and labeling regulations. You may need certificates from the appropriate Vietnamese government authority confirming that the product meets health and safety standards.
Certificates and E-Certificates
MPI requires official certificates from the exporting country's government for many product categories, including animal products, plant products, and processed foods. These verify the product's health status and confirm that it meets New Zealand's biosecurity standards.
Electronic certificates (e-certs) are increasingly used for direct government-to-government data exchange, speeding up border processing. Where e-certs are available for Vietnamese products, referencing the certificate number on your Trade Single Window submission can reduce wait times. If e-certs are unavailable, original paper certificates are required.
Transitional Facilities
All maritime containers arriving in New Zealand must be transported to and unpacked at an approved transitional facility. Higher-risk goods, including live plants, animals, and associated products, may require quarantine at a containment facility for inspection, treatment, or testing.
Product Labeling
Product labeling must comply with New Zealand standards. For food products, this means meeting the Australia New Zealand Food Standards Code. For non-food consumer products, check your category's specific requirements through the New Zealand Business website.
Prohibited and Restricted Imports
New Zealand maintains a list of prohibited and restricted items that cannot be imported or require special permits. Common restrictions include certain chemicals, weapons, objectionable materials, and products controlled under the Ozone Layer Protection Act 1996 or under international conventions such as CITES (for wildlife and flora).
Before importing any product, check the Customs prohibited and restricted imports list. This is especially important for wood-based products from Vietnam (like furniture), which may need to demonstrate compliance with biosecurity and sustainable forestry requirements.
Vietnam Export Procedures
On the Vietnamese side, exporters need to comply with several requirements before goods can leave the country.
Export Customs Declaration
Vietnam's customs regulations are governed by Law No. 54/2014/QH13. All exported goods must pass through Vietnamese customs clearance, which verifies quality, specifications, quantity, and volume. Certain categories, such as pharmaceuticals, require additional documentation, including Vietnamese-language product use descriptions, dosages, and expiration dates.
Product Labeling in Vietnam
Vietnam's product labeling requirements are governed by Decree No. 43/2017/ND-CP. Labels must include product name, origin, manufacturer information, and other category-specific details.
Export Duties
Most Vietnamese exports are exempt from export duties. The exceptions are primarily natural resources: minerals, forest products, and scrap metal, which carry export duties ranging from 0% to 45%. Export duties must be paid within 30 days of registering the customs declaration.
Priority Customs Treatment
Qualifying Vietnamese exporters can apply for priority customs treatment under Decree No. 08/2015/ND-CP. Benefits include exemption from physical inspection, the ability to submit incomplete customs declarations (with 30 days to complete them), and prioritized tax processing. To qualify, businesses must demonstrate two years of customs and tax compliance, adherence to Vietnamese Accounting Standards, and a minimum annual export turnover of USD 40 million (or USD 30 million for agricultural products).
Shipping and Logistics: Vietnam to New Zealand
Shipping from Vietnam to New Zealand is well established via both ocean and air freight. The main Vietnamese export ports are Ho Chi Minh City (Cat Lai and Cai Mep terminals) and Hai Phong in the north.
Ocean freight transit times from Ho Chi Minh City to Auckland typically range from 14 to 21 days, depending on carrier and routing. Air freight takes 2 to 5 days but costs significantly more, making it practical mainly for high-value, low-weight, or time-sensitive shipments.
When selecting a freight forwarder, look for one with experience on the Vietnam-New Zealand route and familiarity with MPI biosecurity requirements. In our experience sourcing over 10,000 products from Southeast Asia, proper preparation of documentation before shipment is the single biggest factor in avoiding delays at the New Zealand border. If you are new to sourcing in Vietnam, working with an experienced on-the-ground partner makes a significant difference.
For guidance on paying your Vietnamese suppliers securely, see our guide to payment methods for Vietnam.
Key Regulatory Resources
New Zealand Customs Service: customs.govt.nz
Ministry for Primary Industries (MPI): mpi.govt.nz/import
New Zealand Business: business.govt.nz
FTA Tariff Finder: mfat.govt.nz
NZ Working Tariff Document: customs.govt.nz/business/tariffs
Looking for a broader overview of how Vietnam compares to other manufacturing countries? Read our Vietnam vs. China sourcing guide or explore how to find manufacturers in Vietnam. We also have guides for importing from Vietnam to Australia and the United States.
Cosmo Sourcing: Your Partner for Vietnam Sourcing
Navigating Vietnamese manufacturing, export documentation, and New Zealand import requirements can be complex, especially for first-time importers. At Cosmo Sourcing, we have helped over 4,000 clients source more than 10,000 products from Vietnam and Southeast Asia since 2012. Our team in Ho Chi Minh City works directly with factories to handle supplier vetting, sample evaluation, quality inspections, and export documentation.
We operate on a flat-fee pricing model with no hidden markups or commissions. You receive original factory quotes and direct contact details for every supplier we introduce. Reach out at info@cosmosourcing.com or visit cosmosourcing.com/contact-us to get started.