Before the NZ-India FTA, most New Zealand goods entering India were subject to a tariff, which is a tax charged on imported goods at the border.

The New Zealand- India FTA will reduce tariffs on 95% of New Zealand’s current exports to India.

Rules of Origin

Rules of origin determine whether a good qualifies for preferential treatment under a free trade agreement. Goods that meet the rules of origin will be eligible for lower import tariffs when imported into the other country covered by the agreement.

The New Zealand–India FTA provides preferential tariff treatment for certain goods traded between New Zealand and India. These lower tariffs only apply to goods that meet the rules of origin in the agreement.

Exporters should check whether their goods meet rules of origin requirements needed for their importer to claim tariff preferences. These are detailed in the links below:

  • Chapter 3  Rules of Origin (PDF, 348 KB)
  • Annex 3-A  Product Specific Rules of Origin (PDF, 2 MB)
  • Annex 3-B Certificate of Origin Template (PDF, 140 KB)
  • Annex 3-C Origin Declaration Template (PDF, 140 KB)
NZ-India FTA Rules of Origin guide

Customs has created a guide to help exporters apply NZ-India FTA rules of origin.

  • This guide applies only to the NZ-India FTA and may not apply to other free trade agreements.
  • It provides general guidance and does not replace the legal text of the FTA.

New Zealand-India Free Trade Agreement Rules of Origin (PDF, 1.7 MB)

Claiming preference under the NZ-India FTA

Once exporters have confirmed their goods meet rules of origin they must apply for a Certificate of Origin.

The Certificate of Origin (PDF, 275 KB) confirms that the goods have been produced or manufactured in New Zealand and meet the rules of origin.

  • New Zealand exporters can apply for the Certificate of Origin from certifying bodies authorised by the New Zealand Customs Service. Refer to the list below.
  • New Zealand exporters must send their certificate to their importer in India for the importer to be able to claim tariff preference.
  • Self-declaration is not available at this stage.
Certifying bodies

Trade Window Origin Limited

10 Bisley Road, Enderley, Hamilton 3214
0800 119 624 | 09 836 4200
originsupport@tradewindow.io
tradewindow.io/origin

WiseTech Global (NZ)

PO Box 76029, Manukau, Auckland 2241
09 271 6993
certificateoforigin@wisetechglobal.com
www.wisetechglobal.com

New Zealand Chambers of Commerce Inc.

PO Box 47, Auckland 1140
Contact: Simon Bridges
09 309 6100
nzcci@chamber.co.nz
newzealandchambers.co.nz

Auckland Business Chamber

PO Box 47, Auckland 1140
09 309 6100
documents@chamber.co.nz
aucklandchamber.co.nz

Business Central

PO Box 1087, Wellington 6140
04 473 7224
certs@wecc.org.nz
www.businesscentral.org.nz 

Business South

PO Box 5713, Dunedin 9054
03 479 0181
info@business-south.org.nz
business-south.org.nz

Business Canterbury

PO Box 359, Christchurch 8140
03 366 5096
certs@businesscanterbury.co.nz
businesscanterbury.co.nz

Customs clearance commitments

India and New Zealand have committed to a general provision for the release of goods by customs officials within 48 hours provided that:

  • all information and documentation necessary to release the goods has been submitted on or prior to arrival of the goods; and
  • the goods are not subject to physical examination or inspection.

In addition, for express or perishable goods, the agreement states these goods be released by customs as rapidly as possible, endeavour within 24 hours, provided all necessary information and documentation has been submitted and all regulatory controls required for release have been completed.

Information for importers

New Zealand importers claiming preference under the NZ-India FTA must:

  • hold valid proof of origin via a Certificate of Origin
  • ensure the goods meet the FTA rules of origin
  • retain supporting records for verification
  • and comply with all New Zealand customs, biosecurity, and product regulatory requirements.

Further information

Visit using the NZ-India FTA to grow your business on the MFAT website, which has a range of more detailed documents about the agreement. The MFAT website has a handy Tariff Finder tool.

You can also sign up to myNZTE, a free online portal for New Zealand exporters. It is a homebase for international growth with instant access to practical tools, workshops & events, trusted insights and in-market expertise.

Exporter help

Frequently asked questions

Use these frequently asked questions to find practical information about exporting to India under the New Zealand–India Free Trade Agreement.

Timeline

When can New Zealand exporters access the benefits of the New Zealand-India FTA?

The FTA entered into force on the 20 October 2026. From this date New Zealand exporters can apply for a Certificate of Origin to access the benefits. 

Tariffs

What does preference mean?

Preferential treatment, or preference, means giving goods or services from certain countries better treatment than others, such as lower or zero tariffs.

What is a HS code?

An HS code is a number used to classify goods for international trade. It helps determine how the New Zealand-India FTA applies to a good.  Use the MFAT Tariff Finder to find the correct HS code for your goods.

What tariff preferences do New Zealand and India offer each other?

You can find the tariff rates for goods that qualify as originating under the FTA here:

Does a lower tariff mean my product is automatically approved for sale in India?

No. A lower tariff treatment is only one part of gaining access to the Indian market. Depending on the product you may also need to meet import, biosecurity, food safety, registration, testing, certification, marking or labelling requirements.

Who claims the tariff preference?

The importer in India claims the tariff preference. They must follow India’s customs process and be able to provide the required information for your goods to receive preference.

Will the FTA mean the removal of all costs?

No. The FTA may reduce or remove Customs duties, but other costs and levies may still apply.

Rules of origin

What are Rules of Origin?

Rules of origin determine whether a product qualifies as originating in New Zealand under the FTA.

Where can I find information on rules of origin and eligibility?

You can find this information on the New Zealand-India FTA pages on the Customs website and in the New Zealand-India Free Trade Agreement Rules of Origin Guide.

Does a product automatically qualify because it was exported from New Zealand?

No. Goods must meet the FTA rules of origin.

Certificates of Origin

What is a Certificate of Origin and what information must it include?

A Certificate of Origin confirms where goods come from. New Zealand exporters send it to their importer in India so the goods can be verified at the India border. An authorised issuing body can explain what information the certificate must include. You can find a list of authorised issuing bodies on the New Zealand–India FTA page on the Customs website.

Can a Certificate of Origin be issued after the goods have been exported or imported?

Yes, it can.  A Certificate of Origin should usually be issued before the goods are exported.  In exceptional circumstances, it can be issued after the goods have been imported. The reason for the late issue must be included in the comments section of the certificate.

Can New Zealand exporters self-declare the origin of their goods under the FTA?

Self-declaration is not immediately available when the agreement enters into force on 20 October 2026. It will be introduced at a later stage.

At the border in India

What documents are needed to claim FTA preference?

The exporter must send the Certificate of Origin to the importer in India. The exporter should also make sure the importer knows to claim the tariff preference.

Can my goods be released whilst their origin is being verified?

Yes. The goods can be released, but the lower tariff may not apply until their origin is confirmed.

Can goods already in transit or held in a bonded warehouse when the FTA enters into force qualify for tariff preference?

New Zealand-originating goods may qualify if they have not been released from customs control on the date the FTA enters into force. This includes goods stored in a bonded warehouse regulated by Indian Customs. See Article 3.29 (Goods in Transport or Storage).

Will the FTA remove all border checks?

No. Goods must still meet India’s border requirement and customs laws.

Documentation

How long do I need to keep documentations for my exports to India?

The FTA requires exporters, producers and importers to keep records showing the origin of goods for at least five years. However, New Zealand law requires you to keep these records for seven years.