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Browse the 1966 Encyclopaedia of New Zealand
Graphic: An Encyclopaedia of New Zealand 1966.


This information was published in 1966 in An Encyclopaedia of New Zealand, edited by A. H. McLintock. It has not been corrected and will not be updated.

Up-to-date information can be found elsewhere in Te Ara.



Tariff Protection

When New Zealand's first tariff was introduced there was almost no manufacturing industry in the country. The tariff existed only to yield revenue and tariff policy was directed towards this end. Tariffs produced for revenue alone have, however, rarely been limited to this aim in their results. Some industries will inevitably take advantage of the incidental protective effects of a revenue tariff. Thus it was not long before some industries became established under the shelter of the Customs duties imposed for purely revenue purposes. Nevertheless, until 1895, tariff policy was directed almost exclusively to gaining revenue. But a change took place as a result of the 1895 review, which gave closer attention to the protective function of the tariff due to the industrial development that was taking place within the country. The 1895 tariff, therefore, was the first to be framed with the two-fold purpose of yielding revenue and protecting industry. Industry continued to develop and tariff policy reflected the changes. In the revisions made between 1895 and 1933 the protective functions of the tariff received more detailed attention. The revenue function, however, still remained the most important.