Importing Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard from New Zealand into Australia (2026)

Chapter 48 goods from New Zealand can attract preferential AANZFTA duty rates, but a valid Certificate of Origin or Declaration of Origin confirming Rules of Origin compliance is mandatory; recovered paper bales must simultaneously satisfy DAFF biosecurity requirements, meaning contaminated consignments risk costly treatment or re-export regardless of FTA status.

✓ FTA Active: AANZFTAHS Chapter 48

Free Trade Agreement

ASEAN-Australia-New Zealand Free Trade Agreement

Chapter 48 goods originating in New Zealand may qualify for preferential duty rates under AANZFTA. Goods must meet the rules of origin and be accompanied by a valid certificate of origin.

View AANZFTA rates and requirements →

Compliance requirements

⚠Obtain a valid AANZFTA Certificate of Origin confirming regional value content or sufficient transformation before shipment.
⚠Ensure recovered paper bales are free of soil, food residue, live insects and prohibited plant material to avoid DAFF intervention.
⚠Conduct and retain Illegal Logging Prohibition Act due diligence records for wood pulp consignments for a minimum of 5 years.
⚠Recovered (waste) paper imports are regulated under the DAFF Biosecurity Act 2015 — bales must be free of soil, food residue, live insects and prohibited plant material; ABF and DAFF inspectors regularly examine shipments and may order treatment or re-export at importer cost
⚠Wood pulp in bales sourced from certain countries may require a Timber Import Declaration under the Illegal Logging Prohibition Act 2012; importers must conduct due diligence and retain records for at least 5 years to avoid significant civil penalties
⚠Anti-dumping measures have historically applied to A4 copy paper from China, Indonesia and Brazil — always check the ABF Anti-Dumping Commission active measures register before placing orders, as dumping duty stacks on top of customs duty and can be substantial
⚠Paper and paperboard that contact food (e.g. food-grade kraft liner, greaseproof paper) must comply with FSANZ food contact material requirements; importers should obtain supplier declarations confirming compliance with migration limits for heavy metals and fluorescent brightening agents
⚠CITES permits are not typically required for chapter 48 goods, but if pulp is derived from listed timber species (e.g. certain tropical hardwoods), an Environment Protection and Biodiversity Conservation Act (EPBC) permit may be required prior to import
⚠A valid Certificate of Origin (COO) or Declaration of Origin must be presented to claim preferential AANZFTA duty rates, with goods needing to meet Rules of Origin requirements including sufficient transformation or regional value content thresholds
⚠All food and beverage imports from New Zealand must comply with the Australia New Zealand Food Standards Code (FSANZ), including correct labelling of ingredients, allergens, country of origin and nutritional information panels
⚠Biosecurity requirements under the Biosecurity Act 2015 are strictly enforced for New Zealand goods including dairy products, meat, timber, fresh produce and plant material, with import conditions available via DAFF BICON and potential mandatory inspections or treatments on arrival
⚠Imported wood and wood products including timber, pallets and packaging must meet Australian biosecurity measures and may require heat treatment or fumigation certification, while dairy and meat products require an Import Permit and must come from approved overseas establishments listed by the Department of Agriculture

Key documents required

commercial invoice specifying grade, basis weight (gsm), pulp species or recovered fibre type, and country of origin
bill of lading or airway bill
packing list with bale or reel counts, net and gross weights
Illegal Logging Prohibition Act due diligence records and supplier country-of-harvest declaration (for wood pulp and paper from virgin fibre)
phytosanitary or fumigation certificate from country of export (required by DAFF for recovered paper and some wood pulp shipments)

Import tip

When importing recovered paper (heading 47.07), classify and describe each grade precisely using ISRI or EN643 grade codes on the commercial invoice — vague descriptions such as 'mixed waste paper' consistently trigger DAFF documentary holds and physical inspections that delay clearance by several days.

Calculate the total landed cost for Chapter 48 goods from New Zealand — duty, GST, IPC, and biosecurity included.

Calculate Landed Cost Find HS Code with AI

Other product categories imported from New Zealand

Ch.4Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included Ch.2Meat and edible meat offal Ch.22Beverages, spirits and vinegar Ch.19Preparations of cereals, flour, starch or milk; pastrycooks' products Ch.84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof Ch.39Plastics and articles thereof