Air New Zealand has poked fun at US President Donald Trump in their latest Christmas ad, showing a child wearing a 'Make America Great Again' hat on Santa's 'naughty' list.

The video shows Santa Claus accidentally emailing his confidential list to a student in New Zealand, rather than the elves in the North Pole.

The child, who discovers he's been included on the naughty list, creates a summit for naughty children with the help of the airline.

With the help of a 'nice meter', the children try to elevate themselves to the nice list through promises like eating more vegetables and a "30 per cent reduction in hair pulling".

Air New Zealand

The 'naughty' child from the US, who is dressed like President Trump in a two-piece suit and a 'Make America Great Again' hat, is reluctant to help.

“I have to say, I’m not naughty at all,” the mini-Trump said. “In fact, I’m the nicest person I know.”

The group of kids in the ad laugh just as President Trump was laughed at by world leaders at the United Nations.

"In less than two years, my administration has accomplished more than almost any administration in the history of our country," President Trump said during his September address to the United Nations General Assembly.

The Trump kid in the ad then uses the same line as the President, “I didn't expect that reaction, but that's OK."

Air New Zealand

The statement causes the “nice” meter to freeze until a child from New Zealand promises to "do all our chores, spend less time on our phones and be nicer to Australia."

Confetti goes off and the children celebrate as New Zealand’s vows gets them all back on Santa’s nice list, with no help from the US.