Paying the tyre fee under the Waste Minimisation (Tyres) Regulations 2023
Information for importers of loose tyres, road registered vehicles, off-road vehicles, aircraft and onshore tyre manufacturers on the tyre fee and how it will be collected.
Information for importers of loose tyres, road registered vehicles, off-road vehicles, aircraft and onshore tyre manufacturers on the tyre fee and how it will be collected.
Importers and onshore tyre manufacturers are required to pay a tyre stewardship fee on all regulated tyres entering the New Zealand market from 1 March 2024.
The Ministry for the Environment (the Ministry) and the NZ Transport Agency Waka Kotahi (NZTA) are responsible for collecting the fee.
The Ministry will collect the fee for imports of loose tyres as per section 9 of the tyre regulations [New Zealand Legislation website].
The fee categories for loose regulated tyres are based on an average equivalent passenger unit (EPU) for each tariff code. The process for selecting the correct tariff code has not changed and is administered by Customs.
Additional guidance to help you classify regulated loose tyre imports is available at:
NZTA will collect the fee for tyres attached to imported road-registered motor vehicles (as defined by the Land Transport Act section 2) as per section 11 of the tyre regulations [New Zealand Legislation website].
You are eligible for a refund from the Ministry if you can provide evidence that:
If you believe you have been charged the fee incorrectly for your motor vehicle class, contact NZTA.
The Ministry collects the fee for tyres attached to imported off-road vehicles and aircraft as per sections 10 and 11 of the regulations [New Zealand Legislation website].
The Ministry collects the fee on tyres manufactured and sold on the New Zealand market as per section 12 of the tyre regulations [New Zealand Legislation website].
There are currently no onshore manufacturers of regulated tyres in operation.
A regulated tyre that is retread in New Zealand is not considered to be manufactured in New Zealand and does not incur the fee at this point.
If you are a liable importer or manufacturer and you do not pay the fee you may be:
Payment reminders are provided prior to any enforcement action.
As an importer of regulated tyres, you may wish to pay the fee to the Ministry via direct debit.
To authorise a direct debit, download and complete the form.
Please return your completed form to TSFaccounts@mfe.govt.nz.
Section 14 of the regulations outlines the requirement for refund applicants to provide the Ministry with sufficient information to demonstrate that the relevant exemption applies [New Zealand Legislation Website].
There is no need to apply for a fee refund for adjusted or cancelled loose tyre import entries. These refunds are processed monthly by the Ministry using Customs data.
Under the current regulations, a fee refund cannot be granted on imported regulated tyres that are later exported. However, the fee is not charged on regulated tyres that are transshipped, as they do not technically enter the New Zealand market.
All requests for a fee refund must be supported by evidence that demonstrates that the fee was paid in error because a relevant exception or exemption applies under regulation 9(3) for loose tyres, 10(4) for tyres attached to imported aircraft, and 11(6), or 11(7) for tyres attached to motor vehicles [New Zealand Legislation Website].
To apply for a refund, you must lodge an application as soon as is reasonably practicable following the import date. The application must have evidence attached, demonstrating that the requirements for an exemption are met.
Please download and complete the application form and send it, along with any supporting evidence, to accounts@tyrefee.govt.nz.
Refunds claims are processed within 30 days from receipt, provided all required information is supplied with the application.
To enquire about your accounts, please contact us at accounts@tyrefee.govt.nz or 0800 500 034.
Contact the Ministry at accounts@tyrefee.govt.nz or 0800 500 034 if you:
Contact the Ministry’s Product Stewardship team at ps.schemes@mfe.govt.nz if you have questions on the tyre product stewardship regulations or the tyre fee.
Contact NZTA if you believe you have been charged the fee incorrectly for your motor vehicle class.