KK Fashion Exports

New Zealand–India Free Trade Agreement: Rules of Origin Notified Ahead of Entry into Force

נכון ליום 16 אוֹקְטוֹבֶּר 2026, garment imports from India into New Zealand continue to incur the standard 10% customs tariff and 15% Goods and Services Tax because the bilateral free trade agreement is not yet in force. Although the Central Board of Indirect Taxes and Customs in India reportedly notified new rules of origin on 14 אוֹקְטוֹבֶּר 2026, את 0% preferential duty rate applies only once the agreement enters into force on 20 אוֹקְטוֹבֶּר 2026. Importers must continue clearing current consignments under standard customs tariff rules until that scheduled implementation takes place.

Reported rules of origin notification and current agreement status

עַל 14 אוֹקְטוֹבֶּר 2026, it was reported that India’s Central Board of Indirect Taxes and Customs notified new rules of origin under the India–New Zealand Free Trade Agreement, to take effect from 20 אוֹקְטוֹבֶּר 2026. Because this development originates from tax advisory reporting rather than an official treaty implementation gazette, it must be treated as reported. The bilateral agreement has been signed and ratified by both sides, but it remains at the stage of ratifying and is not yet in force.

For importers of women’s apparel, this means that preferential entry cannot be claimed on shipments clearing customs today. New Zealand’s Ministry of Foreign Affairs and Trade has confirmed that entry into force is set for 20 אוֹקְטוֹבֶּר 2026. Until the agreement formally enters into force on 20 אוֹקְטוֹבֶּר 2026, garments imported from India continue to pay New Zealand’s normal 10% customs duty rate.

What must happen before duty rates change to zero percent

Before any tariff reductions take effect, the agreement must reach its scheduled date of entry into force on 20 אוֹקְטוֹבֶּר 2026. New Zealand’s Ministry of Foreign Affairs and Trade states that tariffs will be removed on Indian goods imported into New Zealand from the day the agreement enters into force. Under the agreement, the duty rate drops to 0% מִן 20 אוֹקְטוֹבֶּר 2026.

To access the 0% tariff once the agreement applies, importers must actively claim the agreement rate on the import entry with proof of Indian origin under the agreement’s rules of origin. Importers cannot assume that goods will clear duty-free automatically based on Indian departure. Prior to entry into force on 20 אוֹקְטוֹבֶּר 2026, standard customs documentation applies. מִן 20 אוֹקְטוֹבֶּר 2026, origin documentation must strictly satisfy the newly applicable origin criteria. Because specific documentary formats and origin verification procedures are administered by customs authorities, confirm the exact origin document with your customs broker before shipping. If any technical compliance detail remains uncertain, בדוק עם עמיל המכס שלך.

Current tariffs and upcoming duty rates across garment categories

New Zealand maintains a single standard tariff rate of 10% across women’s apparel from India, which is set to become 0% when the agreement enters into force on 20 אוֹקְטוֹבֶּר 2026. This elimination applies across all major product types, including woven and knitted שמלות, קפטנים, חצאיות, צמרות, חולצות, and scarves made from cotton, צְמִיגִי, זְהוֹרִית, פּוֹלִיאֶסטֶר, מֶשִׁי, פִּשׁתָן, or wool.

In addition to customs duties, New Zealand applies import Goods and Services Tax (GST) at a rate of 15%. GST of 15% is charged on the price paid plus international freight, postage and insurance plus import duty. Customs collects duty, levies and GST only when the consignment exceeds NZ$1,000, excluding consignments of alcohol and tobacco. A GST-registered business claims the import GST as input tax on its return, supported by the Customs import entry or statement, while approved importers may defer import GST.

Garment Category Fibre and Construction Current Duty Rate FTA Rate from 20 אוֹקְטוֹבֶּר 2026 Import GST
שמלות כּוּתנָה, ארוגים תֶקֶן 10% 0% 15%
שמלות צְמִיגִי / זְהוֹרִית, ארוגים תֶקֶן 10% 0% 15%
שמלות פּוֹלִיאֶסטֶר, סָרוּג תֶקֶן 10% 0% 15%
קפטנים כּוּתנָה, ארוגים תֶקֶן 10% 0% 15%
קפטנים משי או פשתן, ארוגים — חלוק רופף/חתך כיסוי תֶקֶן 10% 0% 15%
חצאיות פִּשׁתָן, ארוגים תֶקֶן 10% 0% 15%
חצאיות כּוּתנָה, סָרוּג תֶקֶן 10% 0% 15%
צעיפים וגנבות מֶשִׁי, ארוגים תֶקֶן 10% 0% 15%
צעיפים וגנבות צֶמֶר, סָרוּג תֶקֶן 10% 0% 15%
חולצות and blouses צְמִיגִי / זְהוֹרִית, סָרוּג תֶקֶן 10% 0% 15%

As shown in the table, all listed garment categories face standard 10% duty until the agreement takes effect on 20 אוֹקְטוֹבֶּר 2026, after which tariffs fall to 0% subject to proof of origin. Import GST of 15% remains applicable to qualifying shipments exceeding the NZ$1,000 threshold regardless of duty reductions.

בדוק את הבגד שלך

To examine duty calculations and landed cost components for your specific collections, use the following tools:

אנו מייצרים שמלות לנשים, קפטנים, skirts and scarves for retailers and fashion brands, so דברו איתנו about production timelines, fabric capabilities and export documentation.

מקורות

מידע מעיד ממקורות רשמיים, שֶׁבִּכְתָב 16 אוֹקְטוֹבֶּר 2026. תעריפים מאומתים ב כנגד התעריפים הרשמיים. זה לא פסיקת מכס; אשר עם עמיל המכס שלך לפני שאתה מסתמך עליו.

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