Importing honeycomb paper into Australia and New Zealand

For Australia, honeycomb paper wrap from India usually falls under a tariff line with a 5% general rate. Goods of Indian origin enter Free under the Australia-India ECTA, but only when you hold a valid certificate of origin. GST of 10% applies on import. For New Zealand, the likely lines show a Free normal tariff already, and the NZ-India FTA enters into force on 20 October 2026.

So in Australia, one piece of paper decides whether you pay 5% or nothing.

That paper is the certificate of origin.

In New Zealand, the paperwork is lighter. The real work in both countries is biosecurity for the pallets, and getting the loading plan right for your warehouse.

As always, I am a manufacturer, not a customs broker. Rates and rules change, so please confirm everything here with your broker before each order.

Which tariff code applies in Australia?

Your broker decides, but two lines are likely. Both carry a 5% general rate in the Australian Border Force tariff, Schedule 3, chapter 48, as published on 5 October 2026.

Why two? Honeycomb paper is die-cut kraft. Chapter 48 treats paper in rolls wider than 36 cm differently from narrower strips. So a 380 mm or 500 mm roll can be argued into heading 4808 as perforated paper. Our guide on the HS code for honeycomb paper explains the width question.

For a product you will import every month, I would ask your broker about an advance ruling from the ABF. It removes the argument for good.

How does ECTA change the duty?

It can take the duty from 5% to Free. The ABF tariff notes that, unless a schedule says otherwise, rates for originating goods under a free trade agreement are Free.

The Australia-India Economic Cooperation and Trade Agreement (ECTA) entered into force on 29 December 2022. India's public broadcaster reported on 29 December 2025 that 100% of Australian tariff lines would be zero-duty for Indian exports from 1 January 2026 (All India Radio, newsonair.gov.in).

To claim it, you need a certificate of origin issued by an authorised body in India. Chapter 4 of the ECTA text on DFAT's website says the certificate is issued by an issuing body or authority of the exporting party, on application by the exporter. In India, exporters apply through the Directorate General of Foreign Trade's certificate of origin platform.

I would hold on to three practical points.

1. Ask for the ECTA certificate of origin on the purchase order, so your supplier plans for it.
2. Make sure the HS code on the certificate matches the code your broker will declare.
3. Your broker needs the certificate, or a copy, when the entry is made. Without it, the general rate applies.

In the UK, the EU and New Zealand, the duty on this product is already zero. In Australia, the agreement is what takes it to zero. Do not skip it.

What will I pay in GST and on what value?

GST is 10% of the value of the taxable importation. The Australian Taxation Office's guidance on GST and imported goods explains that this value is built from the customs value plus international transport, insurance and any duty.

The customs value itself is generally the FOB value, as the ABF's customs valuation guidelines explain, so duty, where it applies, is charged without the sea freight. GST is not. If you are registered for GST, you can usually claim it back, so it is more a cash-flow question than a cost. Our guide to landed cost per roll shows the full sum.

What about pallets and biosecurity?

Australia takes timber seriously, and so should your supplier.

I would rather get a pallet right in Jaipur than pay to fix it at an Australian port. The Department of Agriculture, Fisheries and Forestry says on its timber packaging page that timber pallets and dunnage must be treated to ISPM 15 (or an approved treatment) and declared. Non-compliant timber can be treated on arrival at the importer's cost, or exported or destroyed.

Sea containers also need a packing declaration. Tell us in your enquiry that the goods are for Australia, and we will plan the pallets and the paperwork from the start.

I would also run your exact goods through BICON, the department's import conditions database, before the first order. It takes ten minutes and it is the official answer.

New Zealand: what is different?

Duty is the easy part in New Zealand. In the NZ Customs Working Tariff Document, Section X, the likely lines for honeycomb paper (4823.90.19 and 4808.90.01) both show a Free normal tariff.

The NZ-India Free Trade Agreement is now ratified. New Zealand's Ministry of Foreign Affairs and Trade says on its NZ-India FTA page that both countries have ratified it, paving the way for entry into force on 20 October 2026. For honeycomb paper, where the normal tariff is already Free, it changes little at the border. It may matter for other goods you add to the container.

GST is 15%. NZ Customs says on its duty and GST page that GST is calculated on the value of the goods plus duty, freight and insurance.

Wooden pallets must meet the Ministry for Primary Industries' import health standard for wood packaging, which requires ISPM 15 treatment and marking.

Australia and New Zealand side by side

Sizes and pallets for Australian warehouses

Australia and New Zealand work in metric, so our standard widths fit directly: 100, 200, 250, 380, 390, 400, 490 and 500 mm, in 250 m, 100 m or 10 m flat lengths.

The pallet is the thing I would check first. CHEP Australia gives the standard Australian pallet as 1165 x 1165 mm, which does not match the European or US footprints. If your racking is built for it, tell us before production. Our standard figure of 40 rolls of 380 mm x 250 m per pallet, and 1,600 rolls in a 40 ft container, is based on our own export pallet. A different pallet means a different plan, and our guide to container loading explains why.

Your next step

Send us your specification, your port (Sydney, Melbourne, Brisbane, Fremantle, Auckland or another) and your pallet footprint through our contact page. We will send samples first, then a quote with the loading plan, and we will note the ECTA certificate of origin on the quote for Australian orders.