FAQs

The agreement was concluded on 22 December 2025 and signed in New Delhi on 27 April 2026. It is progressing through ratification and is not yet in force. FTA tariff reductions do not currently apply.

20 October 2026. Exporters should prepare now, but should not assume an implementation date or describe ratification as imminent.

India rewards preparation and commitment. Work completed now on regulations, customer segments, entry models, partnerships and supply chains will help businesses move once the agreement enters into force. The FTA can improve access, but commercial results still depend on activation and market groundwork.

No. The agreement is not yet in force, so its tariff reductions do not currently apply. Continue using the legally applicable treatment and obtain current advice for your shipment.

Do not assume that the contract date, production date, departure date or arrival date will determine eligibility. Transitional treatment, retrospective claims and evidence requirements must be confirmed from official implementation guidance before making a commercial or shipping decision.

Start with the correct HS classification using the relevant Indian 8-digit tariff code for your product. Then check the tariff line to identify the FTA outcome (e.g. immediate tariff elimination, phased tariff elimination, tariff reduction rather than elimination, subject to a tariff-rate quota, or excluded). Separately confirm the product-specific origin rule and all Indian import requirements.

Note: A sector headline does not establish the treatment for an individual product; outcomes are tariff-line specific.

MFAT's Tariff Finder is a useful reference guide. Or, visit MFAT's website for more information.

HS stands for Harmonized System, the international coding system used to classify traded goods. An HS code matters because it helps customs authorities identify the product, apply the correct tariff, check whether FTA rules apply, and confirm which product-specific Rules of Origin and documentation requirements are relevant.

Tariff outcomes are set for each Indian national tariff line, at the eight-digit level. See the Tariff Finder for India’s eight-digit tariff lines, and the specific tariff treatment in the FTA, as well as the relevant.

Product-specific Rules of Origin apply at the six-digit HS subheading level, so origin documentation is expected to include the goods description and six-digit HS code.

Exporters should confirm the classification rather than guess it. Again, refer to the Tariff Finder, which also sets out the product-specific rules of origin.

Once fully implemented, tariffs will be reduced or eliminated on 95 per cent of New Zealand’s current exports to India, with 57 per cent tariff-free from entry into force. These figures are an overall summary of the FTA outcome, not a tariff answer for your specific product. To work out your tariff, you need to check your product’s HS code, tariff line, timing or phase-in period, and whether any quota or product-specific condition applies. MFAT's Tariff Finder is a useful reference guide. Or, visit MFAT's website for more information.

The agreement includes immediate tariff elimination, staged elimination, tariff reductions, tariff-rate quotas and exclusions. The treatment depends on the tariff line and may include product-specific conditions.

The NZ-India FTA is expected to benefit Māori exporters through lower tariffs on products such as mānuka honey, forestry products and sheep meat, new opportunities for Māori-owned service businesses, and reduced barriers to doing business in India. The agreement also includes provisions supporting cultural and economic cooperation and preserves New Zealand's ability to meet its Treaty of Waitangi obligations.

NZTE can help exporters understand opportunity and readiness. MFAT leads on implementation of the FTA. Product, timing and tariff questions should be routed to the FTA Implementation Manager for coordination with the appropriate official owner.

If you are an NZTE customer, contact your Customer Manager or Customer Advisor. If not, contact us here.

Rules of Origin are the rules that decide whether a product can be treated as a New Zealand product for FTA purposes. If the product meets the rules, it may qualify for lower tariffs when imported into the partner country.

No. Goods must satisfy the relevant origin rule. Routing a third-country good through New Zealand does not make it eligible.

Imported inputs do not automatically prevent qualification, but the finished product must meet its product-specific origin rule. The agreement permits bilateral cumulation for qualifying originating materials from India and New Zealand; cumulation with third countries is not permitted. Obtain product-specific advice before claiming preference. The Tariff Finder sets out the product-specific rules of origin (and tariff outcome) for each tariff line. See more on MFAT's website.

Generally, you will need information that shows what the product is, how it qualifies under the FTA's rules of origin, and its HS tariff classification. Depending on the product, you may also need supporting records showing where materials came from and how the product was made. The exact requirements will be set out by New Zealand Customs and the organisation issuing the Certificate of Origin.

The organisation issuing the Certificate of Origin will normally provide the application form and specify exactly what supporting evidence is required.

Not initially. When the NZ–India FTA enters into force, New Zealand exporters will need a Certificate of Origin issued by an authorised certifying body. The agreement does allow for self-declaration by approved exporters, but New Zealand's approved exporter scheme is not yet available. Exporters should follow New Zealand Customs guidance and use an authorised Certificate of Origin until further notice.

The agreement contains verification procedures, grounds for denying preference and provisions allowing temporary suspension where misuse or non-compliance is suspected. Keep complete supporting information and work through your importer and customs adviser. Use the official review or appeal route once implementation guidance identifies it.

A tariff-rate quota applies one tariff treatment to an identified volume of imports and a different treatment outside that volume. The agreement includes quota arrangements for a limited number of products, namely apples, kiwifruit, albumins and certain mānuka honey. Product-specific conditions must be checked.

Companies wishing to export to India under quota will need to obtain a quota allocation from the quota administrator:

Product-specific conditions apply to each quota, with volumes and preferential tariff rates dependent on the product. In addition, additional requirements apply: seasonal windows (for apples and kiwifruit), minimum import prices (for apples, kiwifruit, and mānuka honey) and certification (for mānuka honey). Check the exact tariff line and official implementation guidance.

Full details on the quota outcomes are available on the Tariff Finder, or in Annex 2A of the FTA here (pages 3-8).

The FTA creates a stronger pathway for New Zealand companies supplying high-value ingredients into India’s processing and specialised nutrition sectors. Tariffs on bulk infant formula and other dairy-based preparations, as well as peptones, are eliminated over seven years. Tariffs on albumins are subject to an immediate tariff cut of 50% under quota. In addition, the agreement includes a commitment to implement duty-free access for ingredients, including dairy, when they are imported into India for further manufacturing and export. In practical terms, this will mean New Zealand ingredients will be able to be sent to India, processed, blended, fortified, packaged, or otherwise value-added, and then exported on to third markets.

No. Tariff treatment is only one part of market access. India retains its domestic standards and regulatory framework. Depending on the product, separate import, biosecurity, food-safety, registration, testing, certification, marking or labelling requirements may apply.

Note: In some cases, the FTA tariff rate may not be the lowest-available tariff. This may happen, if, for example, India has reduced its standard Most-Favoured-Nation (MFN) tariff below the FTA rate. India Customs (CBIC) systems are unable to automatically apply the lower of the two rates if an importer claims an FTA preference. Therefore, CBIC will apply whatever rate the importer claims – even if the FTA rate is higher than the MFN rate. The burden is on the importer to claim whatever the lower rate is out of the FTA tariff rate and the MFN tariff rate.

No. The FTA does not remove compliance requirements or domestic customs laws.

First confirm the declared HS classification, origin claim, tariff line, effective rate, quota status and supporting documents with your importer and customs adviser. Preserve all records. If the issue remains, use the official enquiry, review or appeal channel once published and alert NZTE if it appears to be a recurring issue.

It is a requirement in the Agreement (Article 3.22) that exporters, producers and importers retain records that prove the origin of goods traded under the FTA for at least five years.

No. India is large and diverse. Culture, regulation, consumer behaviour, routes to market and commercial conditions can vary by state, city and segment. Choose a defined region, customer segment and route to market rather than assuming a nationwide proposition will work unchanged.

Discuss the product description and HS classification, expected tariff treatment, Rules of Origin, evidence, quota or threshold conditions, import permits and product requirements, clearance responsibilities, record-keeping, pricing assumptions and what happens if India Customs rejects or delays the claim. Record who is responsible for each action.

The importing party will need to follow the applicable Indian customs process and provide or hold the required information. Exporters should agree responsibilities with their importer and customs adviser before shipment. The detailed claiming procedure must be confirmed in official implementation guidance.

No. A tariff preference does not by itself establish the final landed cost, selling price or margin. Build a landed-cost model that separately tests applicable customs duty, domestic taxes, freight, insurance, storage, brokerage, testing, registration, certification, distribution and commercial margins. Confirm each input with qualified advisers.

Preparation, commitment, trusted local relationships and adaptation. The FTA can improve access, but it does not replace understanding regulations, consumer segments, entry models, partnerships and supply chains.

NZTE supports exporters with market understanding, capability, connections and readiness through its New Zealand and India teams, advisers and Illuminate India programme. NZTE does not replace customs, regulatory, tax or legal advice. Contact us for more information.

MFAT leads on implementation of the FTA. NZTE supports exporter opportunity, sector activation and readiness.

Provide the product description, proposed six-digit HS code, ingredients or components and production process where relevant, country of origin of key inputs, shipment timing, importer details, expected tariff line, relevant permits or registration, and the exact question or customs issue. Do not provide commercially sensitive information unless requested through an appropriate channel.

If an overseas government rule or process is making it slow, costly or difficult to export, record the facts, dates, documents, authority involved and commercial impact. You can raise the issue through your NZTE contact, or report it through Trade Barriers NZ, the New Zealand Government’s online service for trade barrier enquiries. Trade Barriers NZ will direct the issue to the government agency best placed to respond.

For food and primary products, MPI may be the right agency; for customs, duty, tariff classification or rules of origin issues, New Zealand Customs Service may be best placed to help.