KK Fashion Exports

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

現在 16 10月 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 10月 2026, の 0% preferential duty rate applies only once the agreement enters into force on 20 10月 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

の上 14 10月 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 10月 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 10月 2026. Until the agreement formally enters into force on 20 10月 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 10月 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% から 20 10月 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 10月 2026, standard customs documentation applies. から 20 10月 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, 通関業者に確認してください.

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 10月 2026. This elimination applies across all major product types, including woven and knitted ドレス, カフタン, スカート, トップス, ブラウス, and scarves made from cotton, ビスコース, レーヨン, ポリエステル, シルク, リネン, or wool.

In addition to customs duties, New Zealand applies import Goods and Services Tax (消費税) 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 10月 2026 Import GST
ドレス コットン, 織られた 標準 10% 0% 15%
ドレス ビスコース / レーヨン, 織られた 標準 10% 0% 15%
ドレス ポリエステル, ニット 標準 10% 0% 15%
カフタン コットン, 織られた 標準 10% 0% 15%
カフタン Silk or linen, 織られた — ゆったりとしたローブ/カバーアップカット 標準 10% 0% 15%
スカート リネン, 織られた 標準 10% 0% 15%
スカート コットン, ニット 標準 10% 0% 15%
スカーフおよびストール シルク, 織られた 標準 10% 0% 15%
スカーフおよびストール ウール, ニット 標準 10% 0% 15%
トップス and blouses ビスコース / レーヨン, ニット 標準 10% 0% 15%

As shown in the table, all listed garment categories face standard 10% duty until the agreement takes effect on 20 10月 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.

自分の服装をチェックしてみる

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

私たちは女性用のドレスを製造しています, カフタン, skirts and scarves for retailers and fashion brands, so ご相談ください about production timelines, fabric capabilities and export documentation.

情報源

公式情報源からの示唆的な情報, 書かれた 16 10月 2026. 料金を確認した日 公式関税に反して. 税関の裁定ではありません; 信頼する前に通関業者に確認してください.

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