India-New Zealand FTA Update: New Tariff Rate Quotas for 2026
Amendment under Para 2.92 and Appendix 2A of the Handbook of Procedures, 2023 for inclusion of Tariff Rate Quotas (TRQs) under the India-New Zealand Free Trade Agreement (Ind-NZ FTA) – Public Notice No. 35/2026-27
S.O. (E): In exercise of powers conferred under Paragraphs 1.03 and 2.04 of the Foreign Trade Policy, 2023, the Directorate General of Foreign Trade hereby amends para 2.92 and Appendix 2A of the Handbook of Procedures, 2023 to incorporate the items mentioned and related provisions for Tariff Rate Quota (TRQ) under the India-New Zealand Free Trade Agreement (Ind-NZ FTA), as follows:
- Para 2.92 of the HBP is amended to include the following Import TRQs under the India-New Zealand Free Trade Agreement, with effect from 20.10.2026:
- New Zealand shall allocate TRQs to exporters or producers by issuing export certificates containing clear details of the item, permitted quantity, and the designated Indian importer, within the overall quota agreed under the respective TRQ.
TRQ Allocation & Tariff Details
| HS Code | Item | In-Quota Conditions – Applicable Duty | Annual TRQ Qty (MT) | Quota Window |
| 0808.10.00 | Apples | CIF >= US$1.25/kg- 25% | Year 1 – NIL Year 2 – 35,000 Year 3 – 37,500 Year 4 – 40,000 Year 5 – 42,500 Year 6 (Onwards) – 45,000 | 1 April – 31 August, annually |
| 0810.50.00 | Kiwifruit | CIF >=US$1.80/kg – 0% | Year 1 – NIL Year 2 – 8,000 Year 3 – 9,750 Year 4 – 11,500 Year 5 – 13,250 Year 6 (Onwards) – 15,000 | 1 April – 15 October, annually |
| 3502.11.00 3502.19.00 3502.20.00 3502.90.00 | Albumins | 11% | Year 1 – 200 Year 2 – 1,500 Year 3 – 2,000 Year 4 – 2,500 Year 5 (Onwards) – 3,000 | Year-round |
| ex 0409.00.00 | Mānuka Honey (NZ MPI-certified Mānuka Honey) | CIF >= US$20 < US$30/kg | Year 1 – 40 Year 2 (Onwards) – 200 | Year-round |
Key Operational Rules & Procedures
- The competent authority for export certificates in New Zealand shall, on a quarterly basis (or as otherwise mutually agreed), communicate the details to DGFT.
- On receipt of such details from the New Zealand side, the TRQ Authorisation shall be issued without delay, as soon as possible. The Indian Importer may file an application for TRQ Authorisation on the DGFT Website (https://dgft.gov.in) $\rightarrow$ Services $\rightarrow$ Import Management System $\rightarrow$ Tariff Rate Quota (TRQ) $\rightarrow$ ‘Apply for TRQ’, mandatorily referencing the export certificate/allocation uploaded by the New Zealand competent authority.
- The TRQ Authorisation issued by DGFT shall contain the name and address of the importer, Importer-Exporter Code (IEC), Customs Notification number, tariff item, applicable CIF/MIP slab (where applicable), quantity, and validity period of the TRQ.
- The TRQ application shall capture whether the importer is registered as a Micro, Small or Medium Enterprise (MSME), for the purpose of monitoring under Annex 2A, Section C, Paragraph 7 of the Agreement.
- The TRQ Authorisation shall be issued electronically by the Directorate General of Foreign Trade and transmitted to the Indian Customs EDI System (ICES).
- Imports against the TRQ shall be allowed only upon debiting electronically in the ICES system.
- The “year” for these TRQ imports shall be as defined under Annex 2A of the Ind-NZ FTA: for Year 1, the period from the date of Entry into Force to 31.12.2026; for each subsequent year, the twelve-month period commencing 01st January.
- There shall be no end date for applying for a TRQ Authorisation within a given year. DGFT shall monitor the cumulative quantities of TRQ Authorisations issued. No further TRQ Authorisation shall be issued once the applicable TRQ quantity limit is reached.
- A TRQ Authorisation shall be valid only for the quota year in which it is issued, and imports against it shall be permitted only within the quota window specified in Para 1 (where applicable). Any unutilised quantity shall lapse on expiry of the authorisation.
- Imports would be subject to the relevant Ministry of Finance (Department of Revenue) Notification No. 32/2026-Customs dated 16th October, 2026, relating to the Ind-NZ FTA (as amended from time to time).
- Procedure for application for imports under TRQ under the Ind-NZ FTA, as enumerated above, shall be inserted under the Annexure of Appendix 2A of the Handbook of Procedures, 2023.
Effect of this Public Notice: The procedure for allocation of Tariff Rate Quotas (TRQ) under the India-New Zealand Free Trade Agreement (Ind-NZ FTA) is hereby notified.
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