India Cuts Customs Duty on New Zealand Goods as FTA Tariff Concessions Begin 20 October

What changed

India's Ministry of Finance issued Notification No. 32/2026-Customs (G.S.R. 899(E)) on 16 October 2026 to give effect to tariff concessions for goods "imported into Republic of India from New Zealand". It states: "This notification shall come into force with effect from the 20th day of October, 2026."

Key concessions

• Table I: a long list of tariff lines at reduced basic customs duty (BCD), AIDC and Health Cess rates. For example, meat of sheep (heading 0204) is listed at 0.00.
• Wine (Table II, tariff items under headings 2204 and 2205): 20.0% BCD with 75.0% AIDC where the CIF value for a 750 ml container is USD 5 or more but under USD 15, and 20.0% BCD with 50.0% AIDC at USD 15 or more.
• Table III: Mānuka honey with CIF value of USD 30 per kg or above at 51.0% BCD; kiwi fruit at USD 2.50 per kg or more at 15.0% BCD.
• Tariff rate quotas (Table IV): 40 MT of Mānuka honey (CIF USD 20 to under USD 30 per kg) at 51.0% in-quota BCD, and 200 MT of albumins at 10.0%.

The notification sets the concessional rates only; it does not state the standard rates they replace. Goods not listed, or not meeting a stated value condition, get no concession under it.

Who it affects

Indian importers of New Zealand-origin goods, and New Zealand exporters selling to India.

What exporters and importers should do

• Check your tariff item against Tables I to IV for the exact rate.
• Be ready to prove origin: the exemption applies only if the importer proves the goods "are of the origin of New Zealand" under the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.
• For TRQ goods, get a DGFT TRQ allotment; imports are allowed only on electronic debit in ICES. Mānuka honey also needs a certificate from New Zealand's Ministry for Primary Industries.

Source: Gazette of India, Notification No. 32/2026-Customs, G.S.R. 899(E), 16 Oct 2026.