The Ministry of Finance (MoF) on October 16, 2026, notified regarding the Customs Duty Exemption on Specified Goods Imported from New Zealand.
The following has been stated:
• The notification provides relief from Basic Customs Duty (BCD), Agriculture Infrastructure and Development Cess (AIDC) and, for specified goods, Health Cess, to the extent that the applicable levy exceeds the rates prescribed in the relevant tables. The concessions cover goods classified under specified tariff headings of the First Schedule to the Customs Tariff Act, 1975, subject to the product descriptions, prescribed rates and applicable conditions. The notification is scheduled to come into force on October 20, 2026.
• The notification is structured into four tables. Table I specifies BCD, AIDC and Health Cess rates for a wide range of tariff items, including sheep meat, fish and seafood, and numerous other goods. Table II prescribes BCD and AIDC rates for specified goods, while Table III provides concessional rates subject to conditions listed in the Annexure. Table IV establishes tariff rate quotas (TRQs), under which specified quantities of eligible imports receive the prescribed in-quota BCD and AIDC rates. The listed TRQs include 40 metric tonnes of Mānuka honey with a CIF value of USD 20 per kg or above but below USD 30 per kg, at an in-quota BCD rate of 51% and AIDC rate of 0%, and 200 metric tonnes of albumins under tariff items 35021100, 35021900, 35022000 and 35029000, at an in-quota BCD rate of 10% and AIDC rate of 0%. These quota-based concessions are subject to the applicable conditions. 32 2026-Customs.pdf
• To claim the benefits, importers shall establish that the goods originate in New Zealand in accordance with the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 and other applicable notified rules. For TRQ imports, the Directorate General of Foreign Trade (DGFT) shall allot the quota in accordance with the Handbook of Procedures, 2023.
• The electronic authorisation shall contain the importer’s name and address, Importer-Exporter Code (IEC), notification number, applicable tariff item, authorised quantity and validity period, and shall be transmitted to the Indian Customs EDI System (ICES). Imports under the quota are permitted only after electronic debiting in ICES. For Mānuka honey claiming the relevant concession, the importer shall also produce a certificate issued by New Zealand’s Ministry for Primary Industries confirming that the goods are Mānuka honey.
[Notification No. - 32/2026-Customs]
