N 49/2025

To be published in Gazette of India Extraordinary Part-II, Section-3, Sub-section (II)

Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Vanijya Bhawan, New Delhi Notification No. {9 /2025-26 New Delhi, Dated: °9 December 2025

Subject: Amendment to Para 4.63 of FTP-2023-reg

S.O.(E): In exercise of powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraph 1.02 of the Foreign Trade Policy, 2023 (as amended from time to time), the Central Government hereby amends Para 4.63 of FTP-2023,.with immediate effect, as under:

Para : No. Existing Para Revised Para 4.63 [Imports under “Diamond Imprest|I[mports under Diamond Imprest Authorisation Authorisation are exempted fromlare exempted from payment of Basic Customs payment of Basic Customs Duty,Duty, Additional Customs Duty, Education Additional Customs Duty, Education|Cess, Antidumping Duty, Countervailing Cess, Antidumping Duty,|Duty, Safeguard Duty, Transition Produc Countervailing Duty, Safeguard Duty,|Specific Safeguard Duty, wherever applicable. Transition Product Specific Safeguard|Such, imports are also exempt from whole o Duty, wherever applicable. he Integrated Tax and Compensation Ces leviable under sub-section (7) and sub-section (9) respectively, of section 3 of the Custom Tariff Act, 1975 (51 of 1975).

Effect of the Notification: The import under DIA shall also be exempted from payment of the Integrated Tax and Compensation Cess.

This issues with the approval of the Minister of Commerce & Industry.

Director General of Foreign Trade & Ex officio Addl. Secretary to the Government of India e-mail: dgft@nic.in

(Issued from File No. 01/94/180/152/AM20/PC-4)