Import duty on garments from India to New Zealand
Rates verified on · Updated
Dress in cotton, woven · India → New Zealand
10% import duty
the standard rate; the NZ–India FTA is not in force yet (Signed and ratified · applies from 20 October 2026 · not yet in force).
Plus 15% GST at import, which VAT/GST-registered importers usually recover.
Full breakdown and calculator →What’s happening: New Zealand–India trade agreement
- Negotiating
- Concluded
- Signed
- Ratifying
- In force
Signed on 27 April 2026 and ratified by both sides. Entry into force is set for 20 October 2026.
When it applies: 20 October 2026, the date announced by New Zealand's Ministry of Foreign Affairs and Trade.
| Garment from India | Duty today, best rate available now | Under the agreement, once in force (not yet) |
|---|---|---|
| Dresses | 10% | 0% |
| Kaftans | 10% | 0% |
| Skirts | 10% | 0% |
| Scarves and stoles | 10% | 0% |
0% from 20 October 2026: New Zealand removes tariffs on Indian goods from the day the agreement enters into force. The goods need proof of Indian origin under the agreement's rules of origin.
Latest
- Confirmed MFAT confirms entry into force on 20 October 2026 and that tariffs on Indian goods are removed from that day. NZ Ministry of Foreign Affairs and Trade
Confirmed = an official government or EU source. Reported = press only; not yet in an official text.
- MFAT: New Zealand–India FTA, key outcomes — mfat.govt.nz. Checked 2026-10-07.
- MFAT: New Zealand–India Free Trade Agreement — mfat.govt.nz. Checked 2026-10-07.
Duty on garments from India to New Zealand, by product and fabric, from NZ Customs Working Tariff Document, Section XI (Ch 50-63), PDF dated Dec 2025. Choose a product for HS codes by fabric, a worked example and a calculator.
All garments at a glance
| Product | Usual HS heading | Standard (MFN) duty | With India preference |
|---|---|---|---|
| Dresses | 6204.42 / 6104.43 | 10% | — |
| Kaftans | 6204.42 | 10% | — |
| Skirts | 6204.52 / 6104.53 | 10% | — |
| Scarves and stoles | 6214.90 / 6117.10 | 10% | — |
New Zealand–India FTA: 0% on Indian goods from 20 October 2026
Signed and ratified · applies from 20 October 2026 · not yet in force
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, 20 October 2026. Until then garments from India pay New Zealand's normal 10%.
How your shipment gets the lower rate
From 20 October 2026, claim the agreement rate on the import entry with proof of Indian origin under the agreement's rules of origin; confirm the exact origin document with your customs broker before shipping.
NZ import GST 15%
GST of 15% is charged on the price paid + international freight, postage and insurance + import duty. Customs collects duty, levies and GST only when the consignment exceeds NZ$1,000 (not for alcohol and tobacco).
Getting it back with a VAT/GST registration
A GST-registered business claims the import GST as input tax on its return, supported by the Customs import entry or statement; approved importers may defer import GST.
Sourcing from India? We make these garments.
KK Fashion Exports manufactures and exports kaftans, dresses, skirts, scarves and resortwear from India. We issue the certificate of origin for every qualifying shipment and help your broker claim the lower duty.
Sources
- NZ Customs Working Tariff Document, Section XI (Ch 50-63), PDF dated Dec 2025 — customs.govt.nz. Checked 2026-10-07.
- NZ Customs: Duty and allowances (GST base) — customs.govt.nz. Checked 2026-10-07.
- MFAT: New Zealand–India FTA, key outcomes — mfat.govt.nz. Checked 2026-10-07.
- MFAT: New Zealand–India Free Trade Agreement — mfat.govt.nz. Checked 2026-10-07.
- IRD: Input tax available for imported goods — taxtechnical.ird.govt.nz. Checked 2026-10-07.
Indicative estimate built from official tariff sources, not a customs ruling. The duty your customs authority charges depends on the exact classification, origin proof and valuation of your shipment; confirm with your customs broker before you rely on it.

