India–New Zealand FTA Rules of Origin: What Exporters and Importers Need to Know

A product can be shipped from India without qualifying as Indian-origin under a free trade agreement. That distinction matters: the shipping country alone does not decide whether a product can claim preferential customs duty.

India’s rules for determining origin under the India–New Zealand Free Trade Agreement (FTA) are scheduled to take effect on 20 October 2026. CBIC notified them in the Gazette of India on 12 October 2026. New Zealand’s official FTA page also says the agreement is due to enter into force on that date.

What does “Origin” mean?

For an FTA claim, “origin” is not simply the place where a product was packed, invoiced or shipped. It means the product meets the agreement’s rules for being treated as originating in India or New Zealand.
Those rules matter because a qualifying product may be eligible for preferential customs duty. The product’s applicable tariff schedule sets the rate; the origin rules determine whether it can qualify to claim it. An FTA claim should not be assumed to mean zero duty.

How can a product qualify?

Under the Indian rules, a product can qualify in either of two broad ways: it is wholly obtained or produced in India or New Zealand, such as certain plants grown and harvested there or minerals extracted there; or it meets the product-specific rule listed for its tariff classification in Annexure A of the Gazette notification.
The product-specific rule depends on the product’s HS code. Depending on the product, the test may involve a change in tariff classification, a qualifying value-content requirement, or more than one condition. Check the rule for the product’s correct classification; there is no single origin test for every item.
The rules also allow bilateral cumulation. Qualifying originating materials from one FTA party that are used in production in the other may be treated as originating there, subject to the agreement’s other requirements.

Why packing or labelling alone is not enough?

The notification lists operations that, on their own, are not enough to give a product originating status when performed on non-originating materials. These include packing for transport or sale, sorting, simple cutting or grinding, attaching labels or logos, simple mixing and simple assembly.
For example, sending a product through India for sorting, relabelling and repacking does not automatically make it Indian-origin. The product still needs to meet the rule that applies to its HS code or qualify as wholly obtained or produced.

What should exporters and manufacturers check?

Before making an FTA claim, manufacturers and exporters should confirm the product’s HS classification, find its product-specific rule in Annexure A, check where the materials came from and how the product was made, and keep records supporting the origin calculation, including relevant material, labour and overhead costs.
They should also arrange the required Proof of Origin through the applicable route. The Gazette provides for a Certificate of Origin and an Origin Declaration by an approved exporter or status holder.
Keep the original Proof of Origin in hard copy. A scan is useful, but the rules require the original document to be retained in written hard-copy form.

What should importers check?

Importers claiming preferential treatment should make sure they have the Proof of Origin and supporting documents needed for the claim. They should also check that the product description and tariff classification match the goods being imported.
Importers must keep supporting records for at least five years from the date of importation. Exporters, producers and certain other listed recordkeepers must keep relevant origin records for at least five years from the date the Proof of Origin is issued or completed. A longer period may apply under relevant laws.
Supporting records may be stored digitally if they can be retrieved promptly. The original Proof of Origin is the exception: it must be kept in hard copy.

How long should you keep origin records?

If you claim preferential customs duty under the India–New Zealand FTA, keep the records that support your claim for at least five years.
The five-year period starts on different dates, depending on your role. Importers count from the date the goods are imported. Exporters, manufacturers, approved exporters, status holders and issuing authorities Count from the date the proof of origin is issued or completed as appropriate. Other laws may require you to keep records longer.
Keep documents that show how your product meets the rules of origin. These could include supplier invoices, material lists, production records, customs documents and cost calculations. If the product must meet a minimum value-content threshold, keep the calculation and the records behind it.
The original proof of origin must be kept as a physical document. A scan is useful for your files, but it does not replace the original. Other records may be stored digitally, provided you can retrieve them promptly. You must also make relevant documents available for inspection if the issuing authority or the importing country’s customs department requests them.
What if customs asks you to prove where your goods came from?
Customs may check an origin claim when the goods arrive or after they have been released. It can ask for the Certificate of Origin, supporting records, or an explanation of how the product was made. In some cases, officials may request a visit to the factory.
For example, if you claim that a product is of Indian origin, customs may ask where its materials came from and what work was carried out in India. Supplier invoices, material records and production documents can help you explain how the product meets the applicable rule.
If you cannot provide the required evidence, miss a deadline or refuse a required factory visit, the importer may lose the preferential duty rate.

How long should you keep origin records?

If you claim preferential customs duty under the India–New Zealand FTA, keep the records that support your claim for at least five years.
The five-year period starts on different dates, depending on your role. Importers count from the date the goods are imported. Exporters, manufacturers, approved exporters, status holders and issuing authorities count from the date the proof of origin is issued or completed, as applicable. Other laws may require you to keep records for longer.
Keep the documents that show how your product meets the origin rules. These could include supplier invoices, material lists, production records, customs documents and cost calculations. If the product must meet a minimum value-content threshold, keep the calculation and the records behind it.
The original proof of origin must be kept as a physical document. A scan is useful for your files, but it does not replace the original. Other records may be stored digitally, provided you can retrieve them promptly. You must also make relevant documents available for inspection if the issuing authority or the importing country’s customs department requests them.

What if customs asks you to prove where your goods came from?

Customs may check an origin claim when the goods arrive or after they have been released. It can ask for the Certificate of Origin, supporting records, or an explanation of how the product was made. In some cases, officials may request a visit to the factory.
For example, if you claim that a product is of Indian origin, customs may ask where its materials came from and what work was carried out in India. Supplier invoices, material records and production documents can help you explain how the product meets the applicable rule.
If you cannot provide the required evidence, miss a deadline or refuse a required factory visit, the importer may lose the preferential duty rate.

How much time do you get to respond to customs?

The deadline depends on what customs is checking. The Indian rules set different time limits for each stage.

Can you lose FTA duty benefits if your claim fails a customs check?

Yes. Customs may refuse the lower duty rate if the goods do not meet the origin rules or if it cannot confirm the claim because the required documents are missing or a verification request has not been answered properly.

Repeated or deliberate false claims can lead to more serious consequences. After India and New Zealand consult each other, the importing country may suspend an exporter's FTA benefits for up to six months. The suspension can be renewed. Giving materially incorrect information about a product's origin may also lead to penalties under the applicable law.

Keep the records for every shipment together so you can explain your claim if customs asks questions. Check official notices carefully and respond within the stated time limit. Missing paperwork can put the importer's duty benefit at risk.