PN 19/2026

:

[To be published in the Gazette of India Extraordinary (Part-I, Section-I)| Government of India :

Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Vanijya Bhawan, New Delhi

cubicPublic NoticeSotiee No.No. Tat19 /2026-27abeee Dated: 09" July, 2026

Subject: Amendments under Para 2.92 and Appendix-2A of Handbook of Procedure 2023 for inclusion of TRQs under India — United Kingdom Comprehensive Economic and Trade Agreement (CETA)-reg.

In exercise of powers conferred under paragraph 1.03 read with 2.04 of the Foreign Trade Policy 2023, as amended from time to time, the Directorate General of Foreign Trade hereby amends Para 2.92 and Appendix-2A of the Handbook of Procedure, 2023 to incorporate the items mentioned and related provisions for Tariff Rate Quota (TRQ) under India — United Kingdom (UK) Comprehensive Economic and Trade Agreement (CETA) as follows —

1. Para 2.92 of the HBP, 2023 is amended to include the following annual Import TRQs under India-UK (CETA)-

(I) (a)

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----- Start of picture text -----<br> ICE-Passenger Car (HS8703)-Completely Built Units (CBU)<br>From 1500<br>me ee ees ce(petrol) to (and Upto (and incl.)<br>gee tee , incl.) 2500ce (diesel) 1500 ce<br>eae CHSSE| (A000 ce (petrol)<br>In-quota In-quota In-quota<br>Vear tariff(Base tariff(Base tariff Total<br>rate of Quota | rate of Quota | (Base rate | Quota Quota<br>customs Size, customs Size of Size<br>duty — duty — | customs<br>110.0%) 66.0 %) | duty —<br>Bl a 8 66.0%)<br>25.0% 12.500 40.0% 6,000 40.0% 6,000 | 24,500<br>20.0% 15,500 30.0% | 7,000 7,000 | 29,500<br>15.0% 18,500 20.0% 8,000 20.0% 8,000 | 34,500<br>10.0% 19,000 10.0% 9,000 10.0% 9,000 | 37,000<br>Pe 10.0% 16.300 10.0% 8,150 8,150<br>10.0% | 15,200 | 10.0% 7,600 10.0% 7,600 | 30,400<br>**----- End of picture text -----

000 20.0% 8,000 | 34,500<br>10.0% 19,000 10.0% 9,000 10.0% 9,000 | 37,000<br>Pe 10.0% 16.300 10.0% 8,150 8,150<br>10.0% | 15,200 | 10.0% 7,600 10.0% 7,600 | 30,400<br>----- End of picture text -----<br>

|eee<br>pao|10.0%<br>10.0%|—_——_—__——<br>14,100<br>|<br>10.0%<br>13,000<br>10.0%|—_——_—__——<br>14,100<br>|<br>10.0%<br>13,000<br>10.0%|—_——_—__——<br>14,100<br>|<br>10.0%<br>13,000<br>10.0%|||7,050<br>6,500||10.0%<br>10.0%||7,050 <br>6.500|| <br> ||28,200<br> 26,000|;|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||10.0%|11,900||10.0%||5,950||10.0%||5,950|||23,800||
|ean|10.0%|10,800||10.0%||5.400||10.0%||5.400|||21,600||
||10.0%|9.975||10.0%||4,988||10.0%||4,988|||19,950||
||10.0%|9,150||||4,575||10.0%||4.575|||18,300||
||10.0%|8,325||10.0%||4.163||10.0%||4,163|||16,650||
|eos<br>onwards|10.0%<br>as|7,500 <br>,|||10.0%<br>eo||3,750 <br>,|||10.0%<br>UZ|||3,750 <br>,|||15,000<br>3;||

(b) The tariff codes to which this TRQ applies are as follows:

	HS Code
87032110	87032391	87033199
87032191	87032399	87033210
87032199	87032410	87033291
87032210	87032491	87033299
87032291	87032499	87033310
87032299	87033110	87033391
87032310	87033191	87033399

(ID(a)

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032410|87033291| |87032210|87032491|87033299| |87032291|87032499|87033310| |87032299|87033110|87033391| |87032310|87033191|87033399|

(ID(a)

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----- Start of picture text -----<br> Electric/Hybrid/Hydrogen-Passenger Cars(HS8703)-CBU<br>£40,000CIFto<br>Below£40,000CIF £80,000CIF Above£80,000CIF<br>inclusive<br>In- In-<br>Year quota quota Total<br>In- Quota tariff Quota tariff Quota Quota<br>quota ; (Base : (Base :<br>customs customs<br>tariff Size rateot Size vate of Size<br>duty — duty —<br>110.0%) 110.0%<br>----- End of picture text -----<br>

1 5andlater |

(b) the tariff codes to which this TRQ applies are as follows:

HS Code

(III)(a)

ICE-Goods Vehicles (HS-8704)-Completely Built Units

Cy ai

(b) the tariff codes to which this TRQ applies are as follows:

HS Code

2 Import would be subject to the relevant Ministry of Finance (Department of Revenue) Notification (as amended from time to time) relating to India-UK (CETA). 3: At the time of clearance of the import consignment, the importer in India must produce a Certificate of Origin issued by concerned authorities in UK. 4. The application window for submission of TRQ applications, for each calendar year, will be intimated through a separate Public Notice from time to time. 3. All applications for grant of TRQ authorizations shall be submitted online through the DGFT website (https://dgft.gov.in)— Import Management System — Tariff Rate Quota (TRQ). 6. Only Original Equipment Manufacturers (OEMs), Dealers/Channel Partners duly authorised by the OEMs of vehicles originating in the UK shall be eligible to apply for the TRQ. 7. To be eligible, each applicant shall submit a pre-purchase agreement issued by an Original Equipment Manufacturer of the vehicles originating in the UK setting out the quantity of vehicles agreed to be supplied to the applicant during the TRQ year for importation into India under each TRQ. 8. If the total quantities applied for are below the total available quantity under a given TRQ, each eligible applicant for that TRQ shall be allocated the requested quantity, and the remaining available quantity shall be made available for filing of applications. 9.

quantity under a given TRQ, each eligible applicant for that TRQ shall be allocated the requested quantity, and the remaining available quantity shall be made available for filing of applications. 9. If the total TRQ quantities applied for exceed the total number of vehicles that may be imported under the relevant TRQ, the TRQ quantities shall be allocated among all eligible applicants in proportion to the quantity that each eligible applicant has requested on the basis of the pre-purchase agreement.

10. When an importer fails to import a significant share of the quantity allocated to it ina TRQ year, the competent authority shall, in determining that importer's allocation for the subsequent TRQ yeartake such under-utilization into account so as to ensure effective utilization of TRQ. 11. The year in respect of these imports will be the period from Ist January to 31st December, i.e., calendar year in India.

11. DGFT shall monitor the cumulative quantities for TRQ Certificates issued. No TRQ Certificates shall be issued once the stated TRQ quantity limit is reached.

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VII above shall be inserted under Annexure — of Appendix 2A of the Handbook of Procedures