Preferential tariff treatment may be denied where goods fail to qualify as originating, origin requirements are unmet, or verification produces insufficient information. Insufficient information may result from failures to respond to requests, comply with relevant requirements, provide timely documents, or cooperate with verification visits. The importer must receive written notice and reasons for denial. Established non-compliance with rules of origin results in duties under the importing Party's law.

Verification may begin at importation or after release using risk assessment, random selection, or reasonable doubt about origin. The importing Party normally uses sequential information requests, authority assistance, and, if earlier information is unsatisfactory, a consent-based verification visit. Goods may be released pending verification upon payment of duties or provision of security. Written determinations must give their basis; a determination that goods are not originating permits comments or additional information, whereas a determination that goods are originating requires restoration of preferential benefits and refund of excess duties or release of guarantees under domestic legislation.

Post-importation claims for preferential tariff treatment permit an importer to seek preferential treatment and refund of excess duties where no claim was made at importation, provided the goods qualified when imported. The importing Party may require a timely claim, proof of origin where applicable, and other import documentation. Incorrect information affecting proof of origin must be corrected, with payment of duties and penalties where applicable. Voluntary pre-discovery notification may mitigate penalties if the importer corrects the error and repays duties owed.

Waiver of proof of origin applies where the importing Party has waived the requirement or, under its domestic law, does not require an importer to present such proof. In either circumstance, the importing Party must not require a Proof of Origin for goods whose origin is determined under the agreement.

Parties must require exporters, producers, approved exporters, status holders and issuing bodies to retain origin-supporting records for at least five years from issuance or completion of Proof of Origin; importers must retain corresponding records from importation. Original Proof of Origin must remain in hard copy, while supporting records may be digital, electronic or written if promptly retrievable. Relevant persons must make records available for inspection when requested for origin verification.

Preferential tariff treatment for originating goods is based on a valid Proof of Origin. An importer must declare that goods qualify as originating goods, hold valid proof when making the declaration, provide it when requested, and, where required, demonstrate compliance with applicable origin requirements. Supporting documents and information may be required. Without producing the Proof of Origin, customs may deny the preference, require a guarantee, or protect fiscal interests before completion of importation operations.

Approved exporter status enables eligible exporters established in New Zealand to self-certify Origin Declarations while accepting full responsibility for origin declarations. The competent authority grants a unique authorisation number after due process, monitors proper use of the authorisation, and may withdraw it for non-compliance or improper use. It must notify the competent authority in India of approved exporters, their authorisation numbers, and modifications to the approved-exporter list.

Taxpayers holding only a Provisional Identification Number after incomplete migration through FORM GST REG-26 may apply for GST registration in FORM GST REG-01. Following approval, they receive a new GSTIN, Application Reference Number, and access token, which must be provided to GSTN along with the old GSTIN or PID for mapping. The Registration Certificate is generated through first-time login using the old GSTIN, and registration is deemed effective from 1 July 2017.

Status holder certification permits eligible exporters established in India to self-certify Origin Declarations while accepting full responsibility for declarations of origin. Certificates are granted after due process under applicable laws and regulations. Proper use is subject to monitoring, and certification may be withdrawn for failure to meet requirements or improper use. Information on status holders, certificate numbers, and changes to the list must be notified to the competent authority in New Zealand.

Certificates of Origin must be issued by the appropriate issuing body or authority. Each Party must identify its designated issuer and authorised contacts to the other Party's customs administration within 30 days of entry into force, exchange specimen seals and signatures of authorised signatories, and promptly communicate changes to the issuing body, authorised persons, signatures or seals.

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.

Certificate of Origin applications must be supported by origin evidence, commercial invoices, and other necessary records. Each listed item must separately qualify as originating. Issuing bodies or authorities may conduct selective pre-export verification through risk management systems and must examine applications for proper completion, authorised signature, origin compliance, and consistency with supporting documents. Exporters or producers must immediately notify relevant parties in writing if incorrect information affects a certificate's accuracy, validity, or the originating status of covered goods.

Preferential tariff treatment requires a Proof of Origin through a Certificate of Origin or an eligible origin declaration. The proof must identify originating goods, contain prescribed information, remain valid for 12 months, and be submitted under importing customs procedures. Retrospective issuance is permitted only in exceptional circumstances within 12 months after importation and requires the prescribed endorsement and explanation. A certified true copy may replace a lost, stolen, or accidentally destroyed Certificate of Origin during its original validity period.

Hostel accommodation by trusts is exempt only under the lodging accommodation exemption where the declared tariff is below Rs. 1,000 per day, and not as charitable activity. Fees, penalties and amounts paid to Consumer Disputes Redressal Commissions are outside GST because of their tribunal characteristics. Healthcare services include independently engaged medical professionals, hospital retention amounts and doctor-advised food for in-patients; other food supplies by hospitals are taxable.

Originating status is retained where goods are transported directly between the exporting and importing Parties, or transit through non-Parties while remaining under customs control. During transit, goods cannot undergo production or operations other than permitted handling, preservation, or transport-related operations. Compliance may be evidenced through non-Party customs documents, commercial shipping or freight documents, multimodal transport documents, a non-manipulation certificate, or other requested supporting records.

Fungible goods may be treated as originating through physical separation or, when originating and non-originating goods are commingled, through an inventory-management method recognised under Generally Accepted Accounting Principles applicable where production occurs. The selected method must be applied throughout the selector's fiscal year and must not confer originating status on more goods or materials than physical segregation would permit.

Indirect materials are treated as neither originating nor non-originating for calculating qualifying value addition under the India-New Zealand Free Trade Agreement origin-of-goods framework. Their origin does not affect the qualifying value addition calculation conducted in accordance with rule 6.

Origin treatment for accessories, spare parts and tools varies with the applicable origin criterion. Their origin is disregarded where the good must meet a tariff-classification change or production-process requirement. Where qualifying value content applies, they are included as originating or non-originating materials in the calculation. This applies only if accompanying items are not separately invoiced from the originating good and are customary in quantity and value.

Packing materials and containers used for transportation and shipment are not taken into account when determining whether a good qualifies as originating under the Free Trade Agreement between India and New Zealand. The origin of such packing materials and containers does not affect the origin determination of the transported good.

Retail-sale packaging materials and containers classified with a good are disregarded in assessing whether non-originating materials satisfy the applicable process or change-in-tariff-classification requirement, and in determining whether the good is wholly obtained or produced. Their value must, however, be included as originating or non-originating material when calculating qualifying value content.