Annual updates to synthetic greenhouse gas levy rates
This page contains information on the synthetic greenhouse gas levy for imported goods and vehicles, and annual updates on the levy rates.
The carbon price and levy rates for goods and motor vehicles for 2027 have been set.
For the levy rates, see schedules 1 and 2 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2026 (New Zealand Legislation)
Levy rates for 2027 are lower than in 2026 due to the decrease in the carbon price compared to 2026. The carbon price is the average emission unit (NZU) price over the previous financial year. It is used in calculating SGG levies and in the ETS compliance system.
Amendment regulations for the NZ ETS are generally completed before the end of September each year and are published in the New Zealand Gazette website.
A levy is used to set an emissions price for synthetic greenhouse gases (SGGs) in imported goods and vehicles rather than having an obligation under the NZ ETS. Using a levy decreases administration and compliance costs and increases the certainty of the emissions cost for businesses importing goods containing SGGs.
The SGG levy is based on the amount of SGG contained in an item, the global warming potential of the SGG, and the average price of emission units surrendered in the NZ ETS.
A range of goods are listed in Schedule 2 of the Climate Change (Synthetic Greenhouse Gas Levies) Regulations 2013 (New Zealand Legislation website), differentiated by type and quantity of SGG it contains.
The person who registers a leviable motor vehicle is responsible for paying the levy to the New Zealand Transport Agency. The levy on motor vehicles applies when a motor vehicle is first registered for on-road use in New Zealand.
The levy on all other goods that contain SGGs applies at the point of import and is collected by the New Zealand Customs Service from the person who imports the goods.
There are exemptions for household goods and effects of passengers on a ship or aircraft.