DGFT Issues Procedures for India–New Zealand FTA Tariff Rate Quotas

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Dated: 19.10.2026

DGFT Issues Procedures for India–New Zealand FTA Tariff Rate Quotas

India’s Directorate General of Foreign Trade (DGFT) has notified the procedure for administering import Tariff Rate Quotas (TRQs) under the India–New Zealand Free Trade Agreement, effective 20 October 2026.

The public notice amends Paragraph 2.92 and Appendix 2A of the Handbook of Procedures, 2023. It establishes quota volumes, in-quota duty treatment, application requirements and electronic authorisation procedures for selected imports from New Zealand.

Products covered by the new TRQs

The notified TRQs apply to four product groups:

Apples (HS 0808.10.00): In-quota duty of 25%. The quota begins at 35,000 MT in Year 2 and rises to 45,000 MT from Year 6 onward. Imports are permitted from 1 April to 31 August each year.
Kiwifruit (HS 0810.50.00): Zero-duty access applies where the CIF value is above US$1.80 per kg. The quota starts at 8,000 MT in Year 2, increasing to 15,000 MT from Year 6 onward. The import window runs from 1 April to 15 October annually.
Albumins (HS 3502.11.00, 3502.19.00, 3502.20.00 and 3502.90.00): Subject to an in-quota duty of 11%. The annual quota rises from 200 MT in Year 1 to 3,000 MT from Year 5 onward. Imports are allowed throughout the year.
New Zealand MPI-certified Manuka honey (ex HS 0409.00.00): Subject to a minimum import price of US$30 per kg. The quota is 40 MT in Year 1 and 200 MT from Year 2 onward, with year-round imports permitted.

For apples and kiwifruit, no quota is available in Year 1. The agreement’s Year 1 runs from its entry into force through 31 December 2026; each later quota year runs from 1 January to 31 December.

Export certificates are central to access

New Zealand will allocate quota access to exporters or producers through export certificates. Each certificate must identify the product, permitted quantity and designated Indian importer.

New Zealand’s competent authority will share certificate details with DGFT quarterly, or on another mutually agreed schedule. DGFT will issue the corresponding TRQ authorisation after receiving those details.

This arrangement means Indian importers must be named in a valid New Zealand export certificate before they can obtain an Indian TRQ authorisation.

How Indian importers apply

Importers must apply online through the DGFT portal using the following path:

Services → Import Management System → Tariff Rate Quota (TRQ) → Apply for TRQ

The application must mandatorily reference the export certificate or allocation uploaded by New Zealand’s competent authority. Applications will also record whether the importer is registered as a micro, small or medium enterprise (MSME), supporting monitoring commitments under the agreement.

DGFT’s electronic TRQ authorisation will include:

Name and address of the importer
Importer-Exporter Code (IEC)
Relevant Customs notification number
Tariff item
Applicable CIF or minimum import price condition, where relevant
Approved quantity
Validity period

Electronic processing and quota controls

TRQ authorisations will be issued electronically and transmitted to the Indian Customs Electronic Data Interchange System (ICES). Imports under the quota will be permitted only after electronic debit in ICES.

DGFT will monitor cumulative authorisations against each annual quota. Although there is no fixed application deadline within a quota year, DGFT will stop issuing authorisations once the relevant quota quantity is exhausted.

An authorisation is valid only for the quota year in which it is issued. For apples and kiwifruit, imports must also occur within the designated seasonal quota window. Any unused quantity expires with the authorisation and cannot be carried forward.

Commercial significance

The notification provides an operational route for Indian importers to access preferential quota-based imports from New Zealand while retaining quantity controls, product-specific conditions and Customs monitoring. Businesses dealing in covered products should align supply arrangements with New Zealand exporters early, because eligibility depends on the exporter-side certificate allocation and the available annual quota.

All imports under these TRQs remain subject to the applicable Customs notification for the India–New Zealand FTA, including any subsequent amendments.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

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Source: DGFT

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