Non-party invoicing cannot alone defeat preferential tariff treatment when imported goods satisfy applicable origin requirements.

Preferential tariff treatment for goods traded under the India-New Zealand free trade framework cannot be denied solely because an invoice is issued by a person other than the exporter, producer, approved exporter or status holder, or is issued in a third country. Eligibility for preferential tariff treatment under the framework remains conditional on the goods meeting the applicable origin requirements.

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