Sub: Syncing of ITC (HS), 2022 – Schedule-I (Import Policy) with Finance Act, 2025 (No. 07 of 2025) dated 29.03.2025.

CENTRA 2. TOEN O/o THE Pr. COMMISSIONER OF CUSTOMS (NS-), Hou Aoyu q (31Ia), APPRAISING MAIN (IMPORT), 3 JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA-SHEVA, Zone II). II lgoT: GRUI, fulol: TATS, HERIg400707 - 4 TAL-URAN, DIST- RAIGAD, MAHARASHTRA - 400707 (E-Mail: Appraisingmain.jnch@gov.in; Telephone No.022 Sub: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act 2025 (No. 07 of 2025) dated 29.03.2025 -reg. 27244979) Kind attention of all stakeholders is invited to DGFT Notification No. 44/2025-26 dated 15th October, 2025 issued by the Directorate General of Foreign Trade, Ministry of Commerce & Industry and Instruction No. 32/2025 dated 10.11.2025 vide F.No.:401 / 100/2024-Cus.III issued by Central Board of Indirect Taxes & Customs PUBLIC NOTICE No. 42 12025 1 Vide the said Notification, amendments have been carried out in ITC (HS) 2022, Schedule-I (Import Policy) to bring it in sync with the provisions of the Finance Act, 2025 (No. 07 of 2025) dated 29.03.2025. The list of ITC (HS) codes and related policy conditions inserted/ deleted / amended/split/merged under ITC(HS) 2022, Schedule- I (Import Policy) in sync with the Finance Act, 2025 and is annexed herewith (Annexure-1). 19-12-2025 The amendments in Section Notes, Chapter-wise Main Notes, Supplementary Notes, Chapter headings, sub-headings and descriptions of ITC (HS) codes in sync with the Finance Act, 2025 are annexed herewith (Annexure The updated ITC (HS) 2022, Schedule-I (Import Policy) is available on the DGFT Wwebsite (https://dgft.gov. in).

of ITC (HS) codes in sync with the Finance Act, 2025 are annexed herewith (Annexure The updated ITC (HS) 2022, Schedule-I (Import Policy) is available on the DGFT Wwebsite (https://dgft.gov. in). 5 This Public Notice is issued for information and guidance of the trade and field formations. Digitally signed by Yashodhan Arvind Wanage Date: 19-12-2025 16:33:55 (Yashodhan A. Wanage) Pr. Commissioner of Customs, NS-I, JNCH.

Instruction No. 32/2025-Customs

F. No.401/100/2024-Cus.III Government of India Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes & Customs)

Room No. 229A, North Block, New Delhi Dated: 10-11-2025
To

All Principal Chief Commissioners / Chief Commissioners of Customs/ Customs (Preventive) / Customs & Central Taxes. All Principal Commissioners / Commissioners of Customs / Customs (Preventive). All Pr. Director General / Director Generals under CBIC.

Subject: Syncing of ITC (HS), 2022 - Schedule-1 (Import Policy) with

Finance Act 2025 (No. 07 of 2025) dated 29.03.2025 - reg.

Madam/Sir,

    Reference is invited to DGFT Notification No. 44/2025-26 dated 15.10.2025 on the above subject (copy enclosed).

2.  Vide the above Notification no. 44/2025-26 dated 15.10.2025, DGFT has amended the ITC (HS) 2022, Schedule-I (Import Policy) in sync with the Finance Act 2025 (No. 7 of 2025) dated 29.03.2025. The list of ITC (HS) Codes and related Policy Conditions inserted/deleted/amended/split/merged under ITC (HS) 2022, Schedule-I (Import Policy) in sync with the Finance Act, 2025 is annexed a s Annexure-I to the said Notification. Further, the amendments in the Section Notes, Chapter-wise Main Notes, supplementary Notes, Chapter heading, sub- headings and description of ITC (HS) codes in sync with the Finance Act, 2025 are annexed as Annexure-II to the said Notification.

3.  In view of the above, it is requested that necessary action may be taken to sensitize officers under your jurisdiction regarding the said matter.

4.  The difficulties, if any, may be brought to the notice of the Board.

  Hindi Version follows.

Yours faithfully, Encl.: As above.

(Neeraj Goyal) OSD (Cus-III) Email: uscus.3-dor@gov.in 401/100/2024-Cus.III I/130582/2025