The Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry, Government of India, has notified amendments to Paragraph 2.92 and Appendix 2A of the Handbook of Procedures (HBP), 2023, through Public Notice No. 33/2026-27 dated October 17, 2026, to incorporate the Tariff Rate Quota (TRQ) framework under the India–New Zealand Free Trade Agreement (Ind-NZ FTA). The amendments, issued in exercise of powers under Paragraphs 1.03 and 2.04 of the Foreign Trade Policy, 2023, shall take effect from October 20, 2026.
The newly notified provisions establish product-specific TRQs covering apples, kiwifruit, albumins and New Zealand-certified Mānuka honey, prescribing annual quantitative limits, applicable in-quota customs duties or CIF price conditions, specified import windows and procedures for obtaining TRQ authorisations.
Under the revised framework, imports of apples (HS Code 0808.10.00) with a CIF value of at least US$1.25 per kg shall attract an in-quota customs duty of 25%. No quota has been allocated for Year 1. The annual quota shall commence at 35,000 metric tonnes (MT) in Year 2, progressively increasing to 37,500 MT in Year 3, 40,000 MT in Year 4, 42,500 MT in Year 5 and 45,000 MT from Year 6 onwards. The annual import window shall remain open from April 1 to August 31.
For kiwifruit (HS Code 0810.50.00), a 0% in-quota customs duty has been prescribed, subject to a minimum CIF value of US$1.80 per kg. While Year 1 carries no quota, the annual allocation shall be 8,000 MT in Year 2, 9,750 MT in Year 3, 11,500 MT in Year 4, 13,250 MT in Year 5 and 15,000 MT from Year 6 onwards. The applicable annual import window shall extend from April 1 to October 15.
In respect of albumins (HS Codes 3502.11.00, 3502.19.00, 3502.20.00 and 3502.90.00), the DGFT has prescribed an in-quota customs duty of 11%, with an initial annual allocation of 200 MT in Year 1, increasing to 1,500 MT in Year 2, 2,000 MT in Year 3, 2,500 MT in Year 4 and 3,000 MT from Year 5 onwards. Imports under this quota shall be permitted throughout the year.
Similarly, for New Zealand Ministry for Primary Industries (MPI)-certified Mānuka honey (ex HS Code 0409.00.00), the TRQ framework provides an annual allocation of 40 MT in Year 1 and 200 MT from Year 2 onwards. The Public Notice specifies a CIF value band of US$20 per kg or above but below US$30 per kg, with imports permissible throughout the year, subject to the applicable customs provisions.
Regarding allocation, the Public Notice provides that New Zealand shall allocate TRQs to its exporters or producers by issuing export certificates identifying the product, permitted quantity and designated Indian importer. The competent New Zealand authority shall communicate the relevant export certificate details to DGFT on a quarterly basis or at another mutually agreed frequency. Following receipt of these details, DGFT shall issue the corresponding TRQ authorisations as soon as possible, without delay.
Indian importers may submit applications electronically through the DGFT portal (https://dgft.gov.in) by navigating to Services → Import Management System → Tariff Rate Quota (TRQ) → Apply for TRQ. Applications must mandatorily reference the export certificate or allocation uploaded by the competent New Zealand authority. The TRQ authorisation shall contain the importer’s particulars, Importer-Exporter Code (IEC), relevant customs notification number, tariff item, applicable CIF or minimum import price slab wherever relevant, approved quantity and validity period.
The DGFT has further mandated that TRQ authorisations shall be issued electronically and transmitted to the Indian Customs EDI System (ICES). Imports against such authorisations shall be permitted only upon electronic debit of the corresponding quantities in ICES. Applications shall also capture whether the Indian importer is registered as a Micro, Small or Medium Enterprise (MSME) for monitoring purposes under the relevant provisions of the Ind-NZ FTA.
For determining annual quota entitlements, Year 1 shall cover the period from the date of entry into force of the Agreement until December 31, 2026, while each subsequent quota year shall comprise the twelve-month period commencing January 1. Although no specific closing date has been prescribed for filing TRQ authorisation applications within a quota year, DGFT shall stop issuing further authorisations once the applicable annual quota has been exhausted.
Further, each TRQ authorisation shall remain valid only during the quota year for which it is issued, and imports must be completed within the prescribed product-specific quota window wherever applicable. Any unutilised quota shall lapse upon expiry of the authorisation, thereby preventing its carry-forward to subsequent years.
The Public Notice also clarifies that imports under the notified TRQs shall be subject to Ministry of Finance (Department of Revenue) Notification No. 32/2026-Customs dated October 16, 2026, as amended from time to time. The prescribed procedures shall be incorporated into the Annexure of Appendix 2A of the Handbook of Procedures, 2023.
The amendment establishes the operational framework for administering preferential import quotas under the India–New Zealand FTA. By introducing product-wise quantitative limits, specified eligibility conditions, coordinated export certification and electronic customs integration, the framework seeks to facilitate implementation of the agreed tariff concessions while ensuring monitoring and compliance with the prescribed quota restrictions.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/10/PN-no.-33-dated-17.10.2026.pdf
