CBIC notify India New Zealand FTA Origin Rules Set for Preferential Tariff Claims

India has notified a detailed framework for determining whether goods qualify as originating goods under the India-New Zealand FTA. The rules cover wholly obtained goods, product-specific rules, value-content calculations, bilateral cumulation, proof of origin, record retention and customs verification. Preferential duty is therefore conditional on satisfying and evidencing the applicable origin criteria, not merely on goods being shipped from New Zealand or India.