India sets zero sheep-meat duty and 15% rate for eligible kiwi fruit

India has notified preferential customs rates for selected imports from New Zealand under the countries’ free trade agreement, including zero duty on qualifying sheep meat and a 15% basic customs duty on eligible kiwi fruit. The measures cover specified goods originating in New Zealand and depend on product classifications and conditions.

For fresh, chilled, and frozen sheep meat covered by the specified tariff entry, the basic customs duty, Agriculture Infrastructure and Development Cess, and health cess are all set at zero. The kiwi fruit concession applies to imports valued at $2.50 per kg or more, which will face a 15% basic customs duty. These details are reported by livemint.com.

The notification also addresses other products. Livemint.com reports that certain listed fish products will have a 25.71% basic customs duty, with the Agriculture Infrastructure and Development Cess and health cess at zero.

Wine and manuka honey are among the goods identified as receiving concessions in the Livemint and Economic Times reports; the Economic Times headline also names wine, honey, and kiwi fruit. The Economic Times describes the announcement as India’s first set of customs-duty concessions for imports from New Zealand under the agreement.

It also says dairy and other sensitive sectors remain excluded. That account gives a sector-level qualification to the list of preferential products, while thetaxcorp.in describes the notification in terms of specified products of New Zealand origin and conditions. The Finance Ministry notification sets revised basic customs duty and cess rates.

Thetaxcorp.in identifies the measure as Notification No. 32/2026-Customs and says the government acted under section 25(1) of the Customs Act, 1962. Its description also refers to health-cess provisions under section 141 of the Finance Act, 2020, including an exemption to the extent that the applicable rate exceeds the rate prescribed in the notification.

Taken together, the reports describe a product-specific customs schedule rather than a uniform rate for all New Zealand imports. The zero-duty treatment for qualifying sheep meat and the value threshold for kiwi fruit show that eligibility depends on the tariff category and, for kiwi fruit, the stated price per kilogram.

The reported measures also set different treatment for listed fish products and name wine and manuka honey among the covered goods. The reporting centers on the notification and its product terms: qualifying sheep meat, eligible kiwi fruit, certain fish products, wine, and manuka honey.

The Economic Times adds that dairy and other sensitive sectors remain outside the concessions. The practical distinction is between goods meeting the notification’s stated classifications and conditions and imports that do not qualify; the source accounts do not describe individual shipments or how customs authorities have applied the provisions in practice.