The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

These regulations are administered by the Ministry for the Environment.

These regulations are made under sections 22 and 23 of the Waste Minimisation Act 2008—

(a)

on the advice and with the consent of the Executive Council; and

(b)

on the recommendation of the Minister for the Environment made after complying with sections 22(2) and 23(3) of that Act.

1	Title
2	Commencement
3	Interpretation
4	Transitional, savings, and related provisions
	Accredited scheme for management of regulated tyres
5	Regulated tyres must be sold in accordance with accredited scheme
6	Purposes to which fees transferred to scheme must be applied
7	Take-back service provided under accredited scheme
	Payment of fees for regulated tyres
8	Fees payable for management of regulated tyres
9	Fees for loose imported tyres
10	Fees for tyres attached to imported aircraft
11	Fees for tyres attached to motor vehicles
12	Fees for loose tyres manufactured and sold in New Zealand
13	Payment of fees for loose tyres and tyres attached to off-road motor vehicles or aircraft
14	Person who claims refund must provide information to Secretary
15	Fees exclusive of GST
	Information gathering
16	Information to be collected by New Zealand Transport Agency
17	Information to be collected by scheme manager
	Transfer, application, and retention of fees received
18	Certain fees transferred to Secretary
19	Purposes to which fees received by Secretary must be applied
20	Charges for monitoring accredited scheme
21	Fees transferred to accredited scheme
	Schedule 1 Transitional, savings, and related provisions
	Schedule 2 Fees for regulated tyres
	Gazette Information
	Notes

Regulations

1 Title

These regulations are the Waste Minimisation (Tyres) Regulations 2023.

2 Commencement

(1)

These regulations come into force on 1 March 2024.

(2)

However, the following provisions come into force on 1 September 2024:

(a)

regulation 6(1)(b) to (e) and (2):

(b)

regulation 7.

3 Interpretation

In these regulations, unless the context otherwise requires,—

accredited tyre scheme means an accredited scheme for the management of regulated tyres

Act means the Waste Minimisation Act 2008

aircraft has the meaning given by section 2 of the Civil Aviation Act 1990

attached, in relation to a tyre,—

(a)

means attached to a motor vehicle or an aircraft, whether to its axle, body, or otherwise; and

(b)

includes—

(i)

being stored as a spare within or outside of a motor vehicle; and

(ii)

in the case of a motor vehicle or an aircraft that is imported into New Zealand in parts (including tyres) to be assembled in New Zealand, being imported as a part of the motor vehicle or aircraft

Customs value has the meaning given by section 5(1) of the Customs and Excise Act 2018

exportation has the meaning given by section 5(1) of the Customs and Excise Act 2018

gross vehicle mass has the meaning given by section 2(1) of the Land Transport Act 1998

importation has the meaning given by section 5(1) of the Customs and Excise Act 2018

importer has the meaning given by section 5(1) of the Customs and Excise Act 2018

loose, in relation to a tyre, means not attached

motor vehicle has the meaning given by section 2(1) of the Land Transport Act 1998

off-road motor vehicle means a motor vehicle that is not intended to be operated or used on a road

operators, in relation to an accredited scheme, means the scheme manager and any other persons responsible for operating the scheme

registered has the meaning given by section 2(1) of the Land Transport Act 1998

regulated tyre means a pneumatic or solid tyre that is used, or intended for use, on a motor vehicle or an aircraft

road has the meaning given by section 2(1) of the Land Transport Act 1998

waste regulated tyres means regulated tyres that are waste or diverted material.

Regulation 3 exportation: inserted, on 11 December 2025, by regulation 4 of the Waste Minimisation (Tyres) Amendment Regulations 2025 (SL 2025/252).

4 Transitional, savings, and related provisions

The transitional, savings, and related provisions (if any) set out in Schedule 1 have effect according to their terms.

Accredited scheme for management of regulated tyres

5 Regulated tyres must be sold in accordance with accredited scheme

(1)

A person must not sell a regulated tyre except in accordance with an accredited tyre scheme.

(2)

See section 65(1)(a) and (b) of the Act for related offences.

6 Purposes to which fees transferred to scheme must be applied

(1)

The purposes to which fees that are transferred to the accredited tyre scheme under regulation 21 must be applied are all or any of the following:

(a)

to manage the scheme:

(b)

to fund any services provided under the accredited tyre scheme for collecting or transporting waste regulated tyres:

(c)

to fund the take-back service described by regulation 7:

(d)

to pay any person as an incentive (an incentive payment), in accordance with the accredited tyre scheme, for—

(i)

processing waste regulated tyres, or products derived from waste regulated tyres, for reuse, recycling, recovery, treatment, or disposal; or

(ii)

manufacturing any product derived from waste regulated tyres:

(e)

to fund research into, or development of, processing or manufacturing for which an incentive payment may be made.

(2)

However, fee income must not be applied as an incentive payment for processing or manufacturing from waste regulated tyres—

(a)

any product designed for use in sports or other playing surfaces, unless—

(i)

the manufacturer provides written evidence that the product contains 20 milligrams or less of polycyclic aromatic hydrocarbons per kilogram; and

(ii)

the operators provide to the Secretary all evidence and information that they collect about that requirement; or

(b)

any product intended for export.

7 Take-back service provided under accredited scheme

(1)

The operators of an accredited tyre scheme must—

(a)

provide, or arrange for others to provide, a take-back service for waste regulated tyres; and

(b)

collect, and provide to the Secretary, information about the requirements for the take-back service imposed by this regulation.

(2)

The take-back service must—

(a)

apply to waste regulated tyres that satisfy criteria for acceptance under the accredited tyre scheme; and

(b)

be available to any person, including any consumer or commercial user; and

(c)

provide a system for tracking the collection of waste regulated tyres; and

(d)

meet any targets that are set by the accredited tyre scheme.

(3)

See section 65(1)(c) of the Act for the related offence.

Payment of fees for regulated tyres

8 Fees payable for management of regulated tyres

(1)

Regulations 9 to 12 set the fees payable for the management of regulated tyres (see section 23(1)(d) of the Act).

(2)

See section 65(1)(c) of the Act for the related offence.

(3)

A person is not required to pay a fee on a regulated tyre that is exported from New Zealand if the tyre is—

(a)

attached to a motor vehicle or an aircraft on exportation; or

(b)

intended for use on a motor vehicle or an aircraft on exportation.

Regulation 8(3): inserted, on 11 December 2025, by regulation 5 of the Waste Minimisation (Tyres) Amendment Regulations 2025 (SL 2025/252).

9 Fees for loose imported tyres

(1)

A person that is an importer of a loose regulated tyre of a type that corresponds to the tariff item set out in column 1 of table 1 in Schedule 2 must pay the fee set out in column 2 of that table.

(2)

The fee must be paid to the Secretary in accordance with regulation 13.

(3)

An importer is not required to pay the fee referred to in subclause (1)—

(a)

if the Customs value of the importation entry containing those tyres is equal to or less than $1,000; or

(b)

if—

(i)

the loose regulated tyre imported is a retreaded tyre for use on an aircraft; and

(ii)

the importer produces evidence that a fee was paid under subclause (1) in relation to the same tyre.

10 Fees for tyres attached to imported aircraft

(1)

A person that is an importer of an aircraft must pay a fee for the regulated tyres that are attached to the aircraft.

(2)

The fee for each tyre attached to the aircraft is determined as follows:

(a)

select the applicable tariff item for the tyre, as specified in column 1 of table 1 in Schedule 2; and

(b)

select the related amount specified in column 2 of that table.

(3)

The fee must be paid to the Secretary in accordance with regulation 13.

(4)

A person is not required to pay the fee referred to in subclause (1) 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 by regulations made under section 405(d) of that Act.

11 Fees for tyres attached to motor vehicles

(1)

A person that registers a motor vehicle that has not previously been registered must pay a fee for the regulated tyres that are attached to that motor vehicle to the New Zealand Transport Agency when the vehicle is registered.

(2)

A person that is an importer of an off-road motor vehicle must pay a fee for the regulated tyres that are attached to that motor vehicle to the Secretary in accordance with regulation 13.

Vehicles with standard number of tyres

(3)

The total fee for all of the attached tyres, for a motor vehicle specified in column 1 of table 2 in Schedule 2, is the amount specified in column 2 of that table.

Vehicles with variable number of tyres

(4)

The fee for each attached tyre, for a motor vehicle specified in column 1 of table 3 in Schedule 2, is determined as follows:

(a)

select the applicable vehicle class for the vehicle, as specified in column 1 of table 3 in Schedule 2; and

(b)

select the applicable gross vehicle mass range within that vehicle class, as specified in column 2 of that table; and

(c)

select the related amount specified in column 3 of that table.

Other vehicles

(5)

The total fee for all of the attached tyres, for a motor vehicle that is not specified in table 2 or 3 in Schedule 2, is determined as follows:

(a)

select the applicable gross vehicle mass range for the vehicle, as specified in column 1 of table 4 in Schedule 2; and

(b)

select the related amount specified in column 2 of that table.

Exceptions to payment of fee

(6)

A person is not required to pay the fee referred to in subclause (1) or (2) for a regulated tyre if the person produces evidence that—

(a)

a fee was paid under regulation 9 for the tyre before it was attached to the motor vehicle; and

(b)

if the motor vehicle was imported, the tyre is not replacing a non-compliant tyre that was attached to the motor vehicle on importation.

(7)

A person is not required to pay the fee referred to in subclause (1) if the person produces evidence that a fee was paid under subclause (2) in respect of the same motor vehicle.

(8)

In this regulation, non-compliant tyre means a regulated tyre that does not comply with land transport rules or regulations regarding vehicle standards.

Regulation 11(6): replaced, on 11 December 2025, by regulation 6(1) of the Waste Minimisation (Tyres) Amendment Regulations 2025 (SL 2025/252).

Regulation 11(8): inserted, on 11 December 2025, by regulation 6(2) of the Waste Minimisation (Tyres) Amendment Regulations 2025 (SL 2025/252).

12 Fees for loose tyres manufactured and sold in New Zealand

(1)

A person must pay a fee for a loose regulated tyre that they manufacture in New Zealand that is sold in New Zealand.

(2)

The fee for each loose regulated tyre that is manufactured in New Zealand (f) is the amount calculated as follows:

f = (w ÷ 9.5) × $6.65

where—

w: is the weight of the tyre measured in kilograms
9.5: is a value representing the average weight in kilograms of a passenger vehicle tyre that is new.

(3)

The fee must be paid to the Secretary in accordance with regulation 13.

(4)

For the purposes of subclause (1) and regulation 17(3)(e), a loose tyre that is retreaded in New Zealand is not manufactured in New Zealand.

(5)

In this regulation, passenger vehicle means a vehicle of the class MA, MB, or MC as described in Part 2 of the Land Transport Rule: Vehicle Standards Compliance 2002.

13 Payment of fees for loose tyres and tyres attached to off-road motor vehicles or aircraft

(1)

This regulation sets out how the fees payable under regulations 9, 10, 11(2), and 12 must be paid.

(2)

The Secretary must issue an invoice to a person who is an importer of a loose regulated tyre no later than 15 working days after receipt of the information from the New Zealand Customs Service provided in accordance with an agreement made under section 316 of the Customs and Excise Act 2018.

(3)

The Secretary must issue an invoice to the following persons no later than 15 working days after receipt of the information specified in regulation 17 from the scheme manager:

(a)

a person who is an importer of an off-road motor vehicle or an aircraft:

(b)

a person who manufactures a loose regulated tyre in New Zealand.

(4)

A person must pay an invoice issued under this regulation no later than the 20th day of the month following the month in which the invoice was issued.

14 Person who claims refund must provide information to Secretary

A person who has paid a fee that they were not required to pay because of an exemption in regulation 8(3), 9(3), 10(4), 11(6), or 11(7), and who later applies for a refund of that fee, must supply information to the Secretary sufficient to demonstrate that the relevant exemption applies.

Regulation 14: amended, on 11 December 2025, by regulation 7 of the Waste Minimisation (Tyres) Amendment Regulations 2025 (SL 2025/252).

15 Fees exclusive of GST

The fees payable under, and any amounts referred to in, these regulations are exclusive of goods and services tax.

Information gathering

16 Information to be collected by New Zealand Transport Agency

(1)

The New Zealand Transport Agency must—

(a)

collect the information specified in subclause (2) in relation to each calendar month; and

(b)

provide that information to the Secretary.

(2)

The information that must be collected is as follows:

(a)

in relation to each motor vehicle registered,—

(i)

a description of the motor vehicle given in the manner specified in subclause (3); and

(ii)

the fee collected in relation to that motor vehicle; and

(b)

the total amount of fees collected; and

(c)

any other relevant information relating to the collection of fees.

(3)

The description of the motor vehicle required by subclause (2)(a)(i) must include,—

(a)

if the motor vehicle is of a class or type specified in column 1 of table 2 in Schedule 2, the class or type of motor vehicle:

(b)

if the motor vehicle is of a class specified in column 1 of table 3 in Schedule 2,—

(i)

the class of motor vehicle; and

(ii)

the gross vehicle mass of the motor vehicle:

(c)

if the motor vehicle is not of a class or type specified in tables 2 and 3 in Schedule 2,—

(i)

a generic description of the motor vehicle; and

(ii)

the gross vehicle mass of the motor vehicle.

(4)

The New Zealand Transport Agency must retain a copy of the information provided to the Secretary under this regulation for a period of 7 years after the date the information is provided.

(5)

The Secretary may pay to the New Zealand Transport Agency an amount to reimburse the cost of—

(a)

collecting the fee referred to in regulation 11(1); and

(b)

providing the information required by this regulation.

17 Information to be collected by scheme manager

(1)

The scheme manager must—

(a)

collect the information specified in subclauses (2) and (3) in relation to each calendar quarter; and

(b)

provide that information to the Secretary no later than the tenth day of the month following the end of the relevant calendar quarter.

Information to be collected in relation to importers of tyres attached to off-road motor vehicles and aircraft

(2)

The scheme manager must collect the following information in relation to importations of off-road motor vehicles and aircraft:

(a)

the number of off-road motor vehicles or aircraft entered under section 75 of the Customs and Excise Act 2018 in the relevant calendar quarter:

(b)

in relation to each entry, the following information:

(i)

the name of the importer:

(ii)

the importer’s identification number:

(iii)

the New Zealand Business Number for the importer:

(iv)

the contact details for the importer, including physical and postal address, email address, billing email address, and contact phone numbers:

(v)

the name and contact details of the person providing the information to the scheme manager under this regulation:

(vi)

the importation entry number:

(vii)

the date of importation:

(viii)

the number of tyres attached to or imported with the off-road motor vehicle or aircraft,—

(A)

including if there are no tyres attached to or imported with the off-road motor vehicle or aircraft; and

(B)

not including any tyres that are imported separately as loose tyres:

(ix)

the tariff item for the off-road motor vehicle or aircraft:

(x)

[Revoked]

(xi)

[Revoked]

(c)

in relation to an entry for an off-road motor vehicle,—

(i)

a description of the motor vehicle given in the manner specified in regulation 16(3); and

(ii)

either—

(A)

the vehicle identification number or chassis number; or

(B)

an alternative identification number (for example, a serial number or part number) if the vehicle has no vehicle identification number or chassis number:

(d)

in relation to an entry for an aircraft, the manufacturer, model, and serial number of the aircraft.

Information to be collected in relation to manufacturers of loose regulated tyres in New Zealand

(3)

The scheme manager must collect the following information in relation to manufacturers of loose regulated tyres in New Zealand:

(a)

the name of the manufacturer:

(b)

the contact details of the manufacturer, including physical and postal address, email address, billing email address, and contact phone numbers:

(c)

the New Zealand Business Number for the manufacturer:

(d)

the physical address of the site where the loose regulated tyres are manufactured:

(e)

the number of loose regulated tyres manufactured by the manufacturer that were sold in New Zealand in the relevant calendar quarter (see regulation 12(4)):

(f)

the weight in kilograms of each tyre sold.

Other matters relating to collection of information by scheme manager

(4)

The scheme manager must retain a copy of the information provided to the Secretary under this regulation for a period of 7 years after the date the information is provided.

(5)

In this regulation, calendar quarter means a 3-month period ending on the close of—

(a)

31 May; or

(b)

31 August; or

(c)

30 November; or

(d)

the last day of February.

Regulation 17(2)(b)(x): revoked, on 11 December 2025, by regulation 8(1) of the Waste Minimisation (Tyres) Amendment Regulations 2025 (SL 2025/252).

Regulation 17(2)(b)(xi): revoked, on 11 December 2025, by regulation 8(1) of the Waste Minimisation (Tyres) Amendment Regulations 2025 (SL 2025/252).

Regulation 17(2)(c): inserted, on 11 December 2025, by regulation 8(2) of the Waste Minimisation (Tyres) Amendment Regulations 2025 (SL 2025/252).

Regulation 17(2)(d): inserted, on 11 December 2025, by regulation 8(2) of the Waste Minimisation (Tyres) Amendment Regulations 2025 (SL 2025/252).

Transfer, application, and retention of fees received

18 Certain fees transferred to Secretary

The New Zealand Transport Agency must pay to the Secretary all fees that it receives under these regulations.

19 Purposes to which fees received by Secretary must be applied

The purposes to which fees received by the Secretary under these regulations must be applied are as follows:

(a)

to collect the fees payable under regulations 9 to 12:

(b)

to reimburse the New Zealand Transport Agency in accordance with regulation 16(5):

(c)

to fund and monitor the accredited tyre scheme in accordance with regulations 20 and 21.

20 Charges for monitoring accredited scheme

(1)

This regulation relates to the charges payable to the Secretary under section 20 of the Act for monitoring the performance of an accredited tyre scheme (see sections 20(b) and 22(1)(e) of the Act).

(2)

The charges are fixed at 0.48% of all fees paid under regulations 9 to 12.

(3)

The Secretary may recover the charges by retaining them from the fees received under regulations 13 and 18.

21 Fees transferred to accredited scheme

(1)

The Secretary and the scheme manager may enter into a funding agreement that specifies the amount of fees that the Secretary must pay to the scheme manager of the accredited tyre scheme for the management of the scheme.

(2)

The Secretary must transfer to the bank account of the accredited tyre scheme the amount specified in the agreement in accordance with the agreement.

Schedule 1 Transitional, savings, and related provisions

r 4

Part 1 Provisions relating to these regulations as made

There are no transitional, savings, or related provisions in these regulations as made.

Schedule 2 Fees for regulated tyres

rr 9–11, 16

Table 1 Fees for loose imported tyres and tyres attached to imported aircraft

Schedule 2 table 1 heading: replaced, on 11 December 2025, by regulation 9 of the Waste Minimisation (Tyres) Amendment Regulations 2025 (SL 2025/252).

Column 1		Column 2
Tariff item		Fee per tyre ($)
4011.70.00 39K		2.00
4011.40.00 00C		3.33
4011.10, 4011.20.03 01C, 4011.20.03 09J, 4011.20.03 11L, 4011.20.03 19F, 4011.20.12 01B, 4011.20.12 09H, 4011.20.12 11K, 4011.20.12 19E, 4012.11.11 00G, 4012.11.19 00H, 4012.20.01 01J		6.65
4011.30.00 00K, 4012.13.00 00D		12.64
4011.90.10, 4011.90.20, 4011.90.30, 4011.90.40, 4011.90.50, 4011.90.90 00L, 4012.19.11 00C, 4012.19.19 00D, 4012.20.01 09D, 4012.20.09 00A		13.30
4011.70.00 10A, 4011.70.00 23C		17.29
4011.20.03 21H, 4011.20.03 29C, 4011.20.12 21G, 4011.20.12 29B		21.28
4012.90.00 01H, 4012.90.00 09C, 4012.90.00 19L		23.94
4011.20.07 01J, 4011.20.07 09D, 4011.20.18 01L, 4011.20.18 09F, 4012.12.00 00K		27.93
4011.70.00 19E, 4011.70.00 21G, 4011.70.00 35G		29.26
4011.80.00, 4012.19.29 00K, 4012.20.19 00G		33.92
4011.70.00 11K, 4011.70.00 25K		53.87
4011.70.00 13F, 4011.70.00 29B		154.28
4011.70.00 15B, 4011.70.00 31D		420.95

Table 2 Fees for all tyres on vehicle with standard number of tyres

Column 1		Column 2
Motor vehicle class or vehicle type as described in Part 2 of the Land Transport Rule: Vehicle Standards Compliance 2002		Fee per vehicle ($)
Moped with two wheels (Class LA)		6.65
Motor cycle (Class LC)		6.65
All-terrain vehicle		8.00
Moped with three wheels (Class LB 1, LB 2)		9.98
Motor cycle and side-car (Class LD)		9.98
Motor tricycle (Class LE 1, LE 2)		9.98
Very light trailer (Class TA)		13.30
Passenger vehicle (Class MA, MB, MC)		33.25
Light trailer (Class TB)		39.90
Light omnibus (Class MD 1, MD 2)		66.50
Light goods vehicle (Class NA)		66.50

Table 3 Fees for each tyre on vehicle with variable number of tyres

Column 1	Column 2	Column 3
Motor vehicle class as described in Part 2 of the Land Transport Rule: Vehicle Standards Compliance 2002	Applicable gross vehicle mass range	Fee per tyre ($)
Medium goods vehicle (NB)	≥3.5 tonnes to 6.0 tonnes	13.30
	> 6.0 tonnes to 9.0 tonnes	21.28
	>9.0 tonnes to 12.0 tonnes	27.93
Heavy goods vehicle (NC)	>12.0 tonnes	27.93
Medium trailer (TC)	≥3.5 tonnes to 6.0 tonnes	13.30
	>6.0 tonnes to 10.0 tonnes	21.28
Heavy trailer (TD)	>10.0 tonnes	27.93
Medium omnibus (MD 3)	≥3.5 tonnes to 4.5 tonnes	13.30
Medium omnibus (MD 4)	>4.5 tonnes to 5.0 tonnes	13.30
Heavy omnibus (ME)	>5.0 tonnes	27.93

Table 4 Fees for all tyres on vehicle not specified in Table 2 or 3

Column 1		Column 2
Applicable gross vehicle mass range		Fee per vehicle ($)
≤1.5 tonnes		31.26
>1.5 tonnes to 3.5 tonnes		63.18
>3.5 tonnes to 6.0 tonnes		142.31
>6.0 tonnes to 9.0 tonnes		237.41
>9.0 tonnes to 12.0 tonnes		333.17
>12.0 tonnes to 15.0 tonnes		428.26
>15.0 tonnes to 18.0 tonnes		523.36
>18.0 tonnes to 21.0 tonnes		619.12
>21.0 tonnes to 24.0 tonnes		714.21
>24.0 tonnes to 27.0 tonnes		809.31
>27.0 tonnes to 30.0 tonnes		904.40
>30.0 tonnes to 33.0 tonnes		1,000.16
>33.0 tonnes to 36.0 tonnes		1,095.26
>36.0 tonnes to 39.0 tonnes		1,190.35
>39.0 tonnes to 42.0 tonnes		1,286.11
>42.0 tonnes to 45.0 tonnes		1,381.21
>45.0 tonnes to 48.0 tonnes		1,476.30
>48.0 tonnes		1,540.14

Rachel Hayward,
Clerk of the Executive Council.

Issued under the authority of the Legislation Act 2019.

Date of notification in Gazette: 21 September 2023.

Notes

1 General

This is a consolidation of the Waste Minimisation (Tyres) Regulations 2023 that incorporates the amendments made to the legislation so that it shows the law as at its stated date.

2 Legal status

A consolidation is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments. This presumption applies unless the contrary is shown.

Section 78 of the Legislation Act 2019 provides that this consolidation, published as an electronic version, is an official version. A printed version of legislation that is produced directly from this official electronic version is also an official version.

3 Editorial and format changes

The Parliamentary Counsel Office makes editorial and format changes to consolidations using the powers under subpart 2 of Part 3 of the Legislation Act 2019. See also PCO editorial conventions for consolidations.

4 Amendments incorporated in this consolidation

Waste Minimisation (Tyres) Amendment Regulations 2025 (SL 2025/252)