Paying the tyre fee under the Waste Minimisation (Tyres) Regulations 2023

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].

Paying the fee

• From April 2024, you will receive invoices on a monthly basis. The invoices will be for tyres imported during the previous month.
• The Ministry uses the New Zealand Customs Service (Customs) tyre import data as per the Information Disclosure Agreement between Customs and the Ministry. Note this process is separate from the Goods Clearance Fees, duties or levies collected directly by Customs.
• Email us at accounts@tyrefee.govt.nz if you want your invoices to be directed to a different party or email address than the one declared to Customs. For queries that do not relate to invoicing or accounts, please email ps.schemes@mfe.govt.nz. 
• You must pay the invoice no later than the 20th day following the month in which the invoice was issued. It must be paid by bank transfer or direct debit into the Ministry’s tyre scheme bank account.
• The Ministry processes automatic adjustments to tyre fees the month after Customs import entries adjustment and cancellation data has been updated.

Exemptions and exceptions

• The fee is not collected on consignments that have a Customs value equal to or less than $1,000.
• If you can provide evidence that the fee has already been paid on a tyre, you are not required to pay the fee, or you will be able to claim a refund (please see "Claiming a refund or raising an invoice enquiry” below).
• For aircraft: Loose regulated tyres imported as retread tyres for an aircraft are not subject to the fee if you can produce evidence that the fee has already been paid. If you are an importer of aviation tyres, you are required to declare the unique serial number of the imported retread tyres to be eligible for a fee exemption.
• Contact us at accounts@tyrefee.govt.nz or 0800 500 034 if you believe the system has calculated the fee incorrectly for your loose tyres.

Choosing the right tariff code 

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.  

• Using the Working Tariff Document of New Zealand (Chapter 40) [PDF, 473 KB], work through the tariff in sequential order. 
• Where an item could fall under more than one category, apply the General Rules of Interpretation. This can be found in the Introduction to the Working Tariff Document of New Zealand [PDF, 567 KB]. 
• For more certainty, you can put in a request to Customs for a tariff ruling (there is a fee for this service). Noting that the ruling is valid for three years.  

Additional guidance to help you classify regulated loose tyre imports is available at:

• Fee for regulated tyres under the Waste Minimisation (Tyres) Regulations 2023 [New Zealand Customs Service website].

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].

Paying the fee

• NZTA collects the fee on tyres attached to on road vehicles and trailers when they are first registered in New Zealand.
• The fee will be included on the vehicle registration label.
• The fee will not be included in subsequent registration renewals or at change of registered person.
• For guidance on how to road register your newly imported vehicle or trailer, please visit the NZTA website.

Exemptions and exceptions

You are eligible for a refund from the Ministry if you can provide evidence that:

• the fee has already been paid on an imported loose regulated tyre, which subsequently is attached to a motor vehicle being road-registered for the first time in New Zealand; or
• the fee has already been paid on tyres attached to a motor vehicle which functioned as an off-road vehicle before being registered for on-road use.

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].

Paying the fee

• If you are an importer of off-road vehicles, you must first declare your vehicles and tyre imports. This includes importers of ATVs, forestry and farming machinery, construction, and civil engineering vehicles or aircraft.
• The self-declaration form is available on the Tyrewise website.
• The Ministry issues invoices quarterly using data declared to Tyrewise.
• The first batch of invoices will be issued in mid-July 2024 for imports declared 1 March – 30 June 2024. Following that, invoices will be issued quarterly.
• Contact us at accounts@tyrefee.govt.nz or 0800 500 034 if you believe the system has calculated the fee incorrectly. 

Exemptions and exceptions

• For off-road motor vehicles: You are not required to pay the fee or you will be eligible for a refund from the Ministry if you can provide evidence the fee has already been paid on a vehicle which functioned as an off-road vehicle before being registered for on-road use.
• For aircraft: You are not required to pay the fee if the aircraft is a good or class of good that is exempt from the requirements of section 75(1) of the Customs and Excise Act 2018 [New Zealand Legislation website] by regulations made under section 405(d) of that Act.

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.

Paying the fee

• If you commence onshore manufacturing of regulated tyres, you will be required to self-declare the volume of regulated tyres manufactured onshore and placed on the domestic market.
• The self-declaration form is available on the Tyrewise website.
• The Ministry issues quarterly invoices to manufacturers using data declared to Tyrewise.

Exceptions

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:

• prosecuted
• fined up to $100,000 under the Waste Minimisation Act (2008).

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. 

Download the direct debit authority form

Section 14 of the regulations outlines the requirement for people to provide the Ministry with sufficient information to support their claim. Please refer to the tyre regulations for information on tyre fee exceptions and exemptions [New Zealand Legislation Website].

Eligibility

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 enter the New Zealand market.

If making a claim, you must support this with evidence that demonstrates that:

• you paid the fee twice on the same tyre, or
• the fee was paid in error because another 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].

Examples of invoice correction, refund, or exception scenarios

• The fee being paid twice on the same imported loose tyre (exception under regulation 9(3)).

• The fee being paid on loose tyres that are replacements for unsuitable tyres attached to a vehicle that is later road-registered for the first time (exception under regulation 11(6)).

• The fee being paid for tyres attached to an off-road vehicle that is later road-registered (exception under regulation 11(7)).

• Overpayment or overcharge of the fee due to an administrative error.
• Adjusted or cancelled import declarations of off-road vehicles with tyres attached to them declared to Tyrewise (excluding adjusted or cancelled loose tyre imports via Customs as these are adjusted automatically).

How we calculate refunds

We refund the second fee in double-charge situations. In most cases, this means the fee charged by NZTA at first registration. If your refund relates to the fee for tyres attached to vehicles, your refund is calculated by multiplying the number of tyres due for a refund of the fee by the fee per tyre for that vehicle category [NZTA website].

For example, the fee charged by NZTA for a passenger car covers the five tyres attached (includes the spare tyre). If you replaced all five tyres before first road-registration, you will receive a full refund of the fee paid to NZTA. If you replaced some but not all of the five tyres before first road-registration, you will receive a refund for the number of tyres replaced.

If your refund relates to the fee for loose tyres, your refund is calculated by multiplying the number of tyres by the fee for that tyre described in Table 1 of Schedule 2 of the regulations [NZ Legislation website]. 

Applying for a refund or an invoice correction

To apply for a refund or an invoice correction, you must lodge an application as soon as you can. You must attach evidence to support your claim (i.e. tyre fee invoices).

Please download and complete the application form and send it, along with any supporting evidence, to accounts@tyrefee.govt.nz. 

We process refunds claims within 30 days from when we receive them (provided you supply all required information).

To enquire about your accounts, please contact us at accounts@tyrefee.govt.nz or 0800 500 034. 

Download the refund application form

Tyre stewardship fee: Refund application form

Contact the Ministry at accounts@tyrefee.govt.nz or 0800 500 034 if you: 

• believe the system has calculated the fee incorrectly for your loose tyre, off-road vehicle or aircraft import 
• have a question about tyre stewardship fee invoices or accounts 
• wish to enquire about a refund application 
• want your invoices to be directed to a different party or email address than the one declared to Customs. 

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.