As of 17 October 2026, New Zealand charges a standard customs duty rate of 10% on garment imports from India. Under the New Zealand–India Free Trade Agreement, which enters into force on 20 October 2026, tariffs on Indian goods will fall to 0%. Importers must continue to pay the standard 10% duty until the agreement takes effect and must provide proof of Indian origin under the agreement rules to claim duty-free entry once it applies.
Tariff elimination under the New Zealand–India trade agreement
The bilateral trade agreement between New Zealand and India was signed on 27 April 2026 and ratified by both sides. Entry into force is set for 20 October 2026, as confirmed on 7 October 2026 by New Zealand’s Ministry of Foreign Affairs and Trade. The agreement is signed and ratified, but not yet in force. Garments cleared before 20 October 2026 do not qualify for preferential treatment and must pay New Zealand’s normal 10% tariff.
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. From 20 October 2026, importers can claim the 0% agreement rate on the customs import entry. Goods need proof of Indian origin under the agreement’s rules of origin to secure the preferential rate; confirm the exact origin document with your customs broker before shipping.
Current duty rates compared to the agreement rate
Prior to 20 October 2026, garments imported from India pay a standard duty rate of 10%. Under the agreement, eligible apparel will be cleared at 0%. If origin documentation is missing or unverified, the standard 10% rate applies; check with your customs broker regarding documentation requirements for individual shipments.
The table below compares current standard duty rates with preferential agreement rates across women’s dresses, kaftans, skirts, scarves, stoles, and tops:
| Garment category and construction | Fibre | Standard duty rate | Agreement rate (from 20 October 2026) |
|---|---|---|---|
| Dresses, woven | Cotton | 10% | 0% |
| Dresses, woven | Viscose / rayon | 10% | 0% |
| Dresses, woven | Polyester | 10% | 0% |
| Dresses, woven | Silk | 10% | 0% |
| Dresses, woven | Linen | 10% | 0% |
| Dresses, knitted | Cotton | 10% | 0% |
| Dresses, knitted | Viscose / rayon | 10% | 0% |
| Dresses, knitted | Polyester | 10% | 0% |
| Kaftans, woven | Cotton | 10% | 0% |
| Kaftans, woven | Viscose / rayon | 10% | 0% |
| Kaftans, woven | Polyester | 10% | 0% |
| Kaftans, woven | Silk | 10% | 0% |
| Kaftans, woven | Linen | 10% | 0% |
| Kaftans, knitted | Cotton | 10% | 0% |
| Kaftans, knitted | Viscose / rayon | 10% | 0% |
| Kaftans, knitted | Polyester | 10% | 0% |
| Kaftans, woven — loose robe/cover-up cut | Cotton | 10% | 0% |
| Kaftans, woven — loose robe/cover-up cut | Viscose or polyester | 10% | 0% |
| Kaftans, woven — loose robe/cover-up cut | Silk or linen | 10% | 0% |
| Skirts, woven | Cotton | 10% | 0% |
| Skirts, woven | Viscose / rayon | 10% | 0% |
| Skirts, woven | Polyester | 10% | 0% |
| Skirts, woven | Silk | 10% | 0% |
| Skirts, woven | Linen | 10% | 0% |
| Skirts, knitted | Cotton | 10% | 0% |
| Skirts, knitted | Viscose / rayon | 10% | 0% |
| Skirts, knitted | Polyester | 10% | 0% |
| Scarves and stoles, woven | Cotton | 10% | 0% |
| Scarves and stoles, woven | Viscose / rayon | 10% | 0% |
| Scarves and stoles, woven | Polyester | 10% | 0% |
| Scarves and stoles, woven | Silk | 10% | 0% |
| Scarves and stoles, woven | Wool | 10% | 0% |
| Scarves and stoles, woven | Linen | 10% | 0% |
| Scarves and stoles, knitted | Cotton | 10% | 0% |
| Scarves and stoles, knitted | Wool | 10% | 0% |
| Tops and blouses, woven | Cotton | 10% | 0% |
| Tops and blouses, woven | Viscose / rayon | 10% | 0% |
| Tops and blouses, woven | Polyester | 10% | 0% |
| Tops and blouses, woven | Silk | 10% | 0% |
| Tops and blouses, woven | Linen | 10% | 0% |
| Tops and blouses, knitted | Cotton | 10% | 0% |
| Tops and blouses, knitted | Viscose / rayon | 10% | 0% |
| Tops and blouses, knitted | Polyester | 10% | 0% |
New Zealand import GST and valuation rules
New Zealand levies an import Goods and Services Tax (GST) rate of 15%. GST of 15% is charged on the price paid plus international freight, postage and insurance, plus import duty. Because duty is factored directly into the valuation base, eliminating the 10% duty from 20 October 2026 also reduces the base upon which the 15% GST is calculated.
Customs collects duty, levies, and GST only when the consignment value exceeds NZ$1,000, though this threshold exemption does not apply to alcohol and tobacco. If an importer receives multiple orders that arrive on the same day from the same supplier, Customs considers them to be a single shipment, which may push the total value over the NZ$1,000 threshold.
For commercial entities, a GST-registered business claims the import GST back as input tax on its domestic return, supported by the official Customs import entry or statement. In addition, approved importers may defer import GST; check with your customs broker regarding clearance accounts and deferred payment eligibility.
Check your own garment
Calculate import charges and landed costs for garment shipments to New Zealand using our dedicated calculator:
We manufacture women’s dresses, kaftans, skirts and scarves for international retail brands and independent labels; Talk to us about production timelines and shipment planning ahead of these tariff changes.
Sources
- NZ Customs Working Tariff Document, Section XI (Ch 50-63), PDF dated Dec 2025
- NZ Customs: Duty and allowances (GST base)
- IRD: Input tax available for imported goods
- MFAT: New Zealand–India FTA, key outcomes
Indicative information from official sources, written 17 October 2026. Rates verified on against the official tariffs. It is not a customs ruling; confirm with your customs broker before you rely on it.
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