How to Import Jewellery from India to New Zealand (2026): Duty, GST and the New FTA

New Zealand changed the maths on Indian-made jewellery on 20 October 2026, when the NZ-India FTA came into force. If you import jewellery from India to New Zealand as of October 2026, the duty is 0% when the pieces qualify as Indian originating, against a 5% normal rate without proof of origin. GST is 15%. Customs collects no duty or GST on shipments of NZ$1,000 or less.

I run my own fine-jewellery brands as well as Grandior. Duty comes up on almost every call with a brand outside the US, and for New Zealand the answer has just got a lot shorter. This is the order I'd work through it in, from the duty to the GST to the paperwork your broker will ask for.

What duty applies when you import jewellery from India to New Zealand?

None, if the jewellery qualifies as Indian originating. The NZ Customs Working Tariff Document for chapter 71, effective 20 October 2026, sets a normal rate of 5% on jewellery of silver (7113.11.09) and of gold or other precious metal (7113.19.09). The preferential rate for India (IN) is Free.

Gold-plated silver, such as vermeil, sits under 7113.11 as well. That subheading covers silver "whether or not plated or clad with other precious metal", so the same 5% and 0% apply.

New Zealand's tariff schedule under the FTA puts all of chapter 71 in category EIF: duty eliminated on the date of entry into force. No phase-down, no waiting a few years for the rate to drop.

Is the India-New Zealand free trade agreement in force?

Yes. MFAT's timeline has negotiations substantively concluded on 22 December 2025. The agreement was signed in New Delhi on 27 April 2026, both countries completed ratification on 21 September 2026, and it entered into force on 20 October 2026.

MFAT's summary of the outcomes says tariffs come off Indian goods imported into New Zealand from the day the agreement enters into force. So for jewellery, the rate is settled. The only question on each shipment is whether you can prove origin.

Do you need a certificate of origin?

Yes, to claim 0% on a shipment over NZ$1,000. NZ Customs says importers claiming preference under the FTA must hold valid proof of origin via a certificate of origin, ensure the goods meet the rules of origin and keep the supporting records.

Under the FTA's rules of origin chapter, proof of origin must:

• Be in English.
• Carry a unique certification number.
• State that the goods are originating and meet the chapter's rules.
• Be issued before or at the time of import. Retrospective issue is only for exceptional cases, within 12 months.
• Stay valid for 12 months. For New Zealand, one proof can cover several shipments of identical goods within that period.

The goods must also pass a product rule. For jewellery under 7113, the product-specific rules require a change of tariff subheading plus a qualifying value content of 3.5% (plain gold jewellery) to 7% (jewellery studded with diamonds). Get your supplier to confirm each design meets its rule before you rely on it.

Paid the 5% because the certificate wasn't ready? The agreement allows a post-import refund claim within 12 months, with proof of origin. Customs' guide for this FTA says records must be kept for at least seven years under New Zealand law.

How does GST work on jewellery imports to New Zealand?

GST is 15%. On shipments over NZ$1,000, Customs charges it on the customs value, plus any duty, plus your freight and insurance.

Whether you trade as a sole trader or a company, if you're GST-registered you can usually claim the import GST back. IRD says you can claim the GST charged by Customs if you are GST registered and use the goods solely to make taxable supplies. You still have to settle the GST with Customs before the goods are released, so it sits on your cash flow until your next return.

What happens to shipments of NZ$1,000 or less?

Customs does not collect duty or GST on items or shipments worth NZ$1,000 or less, except alcohol and tobacco. That covers most samples and plenty of single orders, as of October 2026.

Two things to watch. First, Customs treats several orders from the same supplier arriving on the same day as one shipment, which can tip you over the limit. Second, GST can still turn up at checkout. Since 1 December 2019, overseas businesses registered for New Zealand GST must charge it on low-value goods sold to consumers.

Sales of low-value goods to a GST-registered New Zealand business for business use are generally outside that rule. But IRD says suppliers can presume you are a consumer unless you give your GST number or NZBN. So put it on the order.

What changes above NZ$1,000?

Above NZ$1,000, the shipment needs a full import entry, and duty, GST and the goods levy are paid before release. Most small brands have a customs broker or their freight forwarder lodge it. The entry must be completed within 20 days of the goods arriving.

From 1 April 2026, Customs and MPI charge goods levies instead of fees. A high-value import by air pays NZ$51.81 excl GST (NZ$7.24 Customs, NZ$44.57 MPI), as of October 2026. By sea it's NZ$118.44. Your broker adds their own fee on top, and that varies.

Worked example: a NZ$5,000 order

Maths only, on a hypothetical NZ$5,000 order of finished jewellery made in India, sent by air. The NZ$150 for freight and insurance is an assumption too.

A GST-registered importer can usually claim the GST back. With a certificate, your real landed cost at the border is the levy plus the broker's fee. Without one, that NZ$250 of duty is gone on every order like this, and it adds up fast across a season.

How does New Zealand compare with Australia?

For Indian-made jewellery they look a lot alike. Both have a 5% normal rate on heading 7113, a 1,000 threshold in local currency and a trade agreement with India. The big difference is GST, which is higher here.

The Australian side, including proof of origin under ECTA, is in our guide to import jewellery from India to Australia. For the US, see jewelry import duty from India to the US.

How should you describe lab-grown diamonds and origin in New Zealand?

Call them lab-grown, every time, and never call Indian-made pieces New Zealand made. Under the Fair Trading Act, businesses must not make false or misleading claims about where products come from. The Commerce Commission says origin claims must be accurate, able to be substantiated and must not mislead.

• Name the stone. Write "lab-grown diamond" in titles, descriptions, ads and on certificates. Moissanite is a different stone and is never called a diamond.
• Get origin right. Jewellery designed in Auckland and made in India is made in India. "Designed in Auckland" is true; "made in New Zealand" isn't.

How does Grandior work with New Zealand brands?

We make each piece to order, with no minimum, and send it tracked and insured to your customer in your branded packaging. Every order is dispatched within 7 days of confirmation. Custom and personalised work can take longer, and timelines are confirmed per order.

Who acts as importer, who pays the GST and how proof of origin is handled are agreed with each brand before the first order, not sorted out when a parcel is sitting at the border. See how jewellery dropshipping works, browse ready designs in the lookbook, or start a custom design or a private label range.

Next step

Book a call and we'll work through landed cost in NZD for your first collection, duty, GST and levies included. If you already know what you want to make, send a brief.