Importers dealing in apples, kiwifruit and albumins should understand the new Tariff Rate Quota (TRQ) procedure introduced under the India–New Zealand Free Trade Agreement (Ind-NZ FTA).
Through DGFT Public Notice No. 33/2026-27 dated 17 October 2026, the Directorate General of Foreign Trade amended Paragraph 2.92 and Appendix 2A of the Handbook of Procedures, 2023. The changes establish the procedure for applying for import authorisations under the agreement, effective from 20 October 2026.
The new framework specifies annual quota limits, applicable in-quota duty rates, product-specific conditions and the process for obtaining a TRQ authorisation. Importers must follow the prescribed procedure to claim the applicable benefits.
What Is a Tariff Rate Quota Under the India–New Zealand FTA?
A Tariff Rate Quota is a mechanism that allows specified quantities of eligible goods to receive a prescribed preferential tariff rate, subject to applicable conditions.
Under the India–New Zealand FTA, the notified TRQs cover three product groups:
Apples
Kiwifruit
Albumins
The benefits depend on the applicable tariff item, annual quota availability, price conditions where specified, and valid authorisation. Importers must also comply with the relevant Customs notification and origin requirements.
What Are the India–New Zealand FTA TRQ Limits and Duty Rates?
The amended procedure specifies the following product-wise quotas and conditions.
1. Apples – ITC (HS) 0808.10.00
The annual quota for apples increases progressively from Year 2 onwards.
| Quota year | Annual quantity |
|---|---|
| Year 1 | NIL |
| Year 2 | 35,000 MT |
| Year 3 | 37,500 MT |
| Year 4 | 40,000 MT |
| Year 5 | 42,500 MT |
| Year 6 onwards | 45,000 MT |
Key conditions:
In-quota duty rate specified in the notice: 25%.
CIF value must be greater than US$1.25 per kg.
Import window: 1 April to 31 August annually.
Importers should verify that their shipment meets the prescribed price threshold and falls within the permitted import window.
2. Kiwifruit – ITC (HS) 0810.50.00
The quota for kiwifruit also increases over time.
| Quota year | Annual quantity |
|---|---|
| Year 1 | NIL |
| Year 2 | 8,000 MT |
| Year 3 | 9,150 MT |
| Year 4 | 11,500 MT |
| Year 5 | 13,250 MT |
| Year 6 onwards | 15,000 MT |
Key conditions:
In-quota duty rate specified in the notice: 0%.
CIF value must be greater than US$1.80 per kg.
Import window: 1 April to 15 October annually.
The 0% in-quota rate is subject to the applicable conditions and should not be interpreted as an unconditional exemption for every kiwifruit shipment.
3. Albumins – Specified ITC (HS) Codes
The TRQ covers the following tariff items:
3502.11.00
3502.19.00
3502.20.00
3502.90.00
| Quota year | Annual quantity |
|---|---|
| Year 1 | 40 MT |
| Year 2 onwards | 200 MT |
Key conditions:
In-quota duty rate specified in the notice: 11%.
CIF value must be greater than US$20 per kg and less than US$30 per kg.
Quota window: Year-round.
Importers should check the exact tariff classification and ensure the shipment meets the applicable CIF value conditions.
How Can Importers Apply for an India–New Zealand FTA TRQ Authorisation?
The procedure requires coordination between the New Zealand competent authority, the exporter or producer, DGFT and Indian Customs.
Step 1: Obtain the New Zealand Export Certificate
New Zealand will allocate TRQs to eligible exporters or producers through export certificates. These certificates must contain details of the product, permitted quantity and designated Indian importer.
Step 2: Wait for Allocation Details to Be Communicated to DGFT
The competent authority in New Zealand will communicate the allocation details to DGFT quarterly, or at another frequency mutually agreed by the two sides.
Step 3: Submit the Application on the DGFT Website
Indian importers can apply through the official DGFT portal:
DGFT website: https://dgft.gov.in/
Navigate to:
Services → Import Management System → Tariff Rate Quota (TRQ) → Apply for TRQ.
The application must reference the export certificate or allocation uploaded by the New Zealand competent authority.
Step 4: Receive the TRQ Authorisation
DGFT will issue the authorisation electronically after receiving the relevant allocation details, without undue delay.
The authorisation will specify relevant particulars, including:
Importer’s name and address
Importer-Exporter Code (IEC)
Applicable Customs notification number
Tariff item
Applicable CIF or minimum import price slab, where relevant
Authorised quantity
Validity period
Step 5: Complete Electronic Debit at Customs
The TRQ authorisation will be transmitted electronically to the Indian Customs EDI System (ICES). Imports against the quota can be permitted only after the authorised quantity is electronically debited in ICES.
Importers should coordinate with their customs broker to ensure the authorisation details and shipment documents are consistent.
What Are the Important India–New Zealand FTA TRQ Compliance Rules?
Importers should pay particular attention to the following requirements.
1. No Fixed Application Deadline Within the Quota Year
The notice does not prescribe an end date for applying for a TRQ authorisation within a given quota year. However, DGFT will monitor cumulative allocations and stop issuing authorisations when the applicable quota limit is reached.
2. Authorisation Is Valid Only for Its Quota Year
A TRQ authorisation is valid only for the quota year in which it is issued. Imports must also take place within the product-specific quota window, where applicable.
Any unused quantity lapses when the authorisation expires.
3. Understand How the Quota Year Is Calculated
Under the procedure, Year 1 runs from the date the agreement enters into force until 31 December 2026. Each subsequent quota year runs for 12 months beginning on 1 January.
4. Declare MSME Registration Status
The application captures whether the importer is registered as a Micro, Small or Medium Enterprise (MSME). This information is required for monitoring under the relevant provision of the agreement.
5. Follow the Applicable Customs Notification
Imports remain subject to Ministry of Finance Notification No. 32/2026-Customs dated 16 October 2026, as amended from time to time.
Importers must also satisfy the applicable rules of origin and other conditions for claiming preferential customs treatment.
Note for Importers
The TRQ limits and in-quota rates described above are based on the supplied DGFT public notice text. Before filing an application or arranging a shipment, verify the official notice, the relevant Customs notification and the applicable tariff classification.
A TRQ authorisation alone does not remove other applicable import, customs clearance or origin requirements.
Conclusion
The India–New Zealand FTA TRQ procedure establishes a defined framework for eligible imports of apples, kiwifruit and albumins. It specifies annual quotas, product-specific price conditions, import windows and electronic authorisation requirements.
Importers should confirm quota availability, obtain the required allocation reference, apply through the DGFT portal and coordinate with Customs before importing goods under the preferential tariff arrangement.
Following the prescribed procedure can help businesses manage import documentation and reduce the risk of delays or incorrect claims.
Notification Reference:
DGFT
Public Notice No. 33/2026-27
17/10/2026