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TN 7/2026 IN FORCE

TN 7/2026

Reliability

In force — no superseding record on file.

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ANNEXURE – I

Proposed changes in Chapter Notes as introduced in the Finance Act, 2026

  1. Chapter 3:
  2. in Chapter 3, in heading 0306, for tariff item 03061900 and the entries relating thereto, the following shall be substituted, namely:— “030619 -- Other : 030619 10 --- Krill. 03061990--- Other Supplementary Note:
  3. in Chapter 3, for the entry in column (4) occurring against tariff item 0306 36 60, the entry “Free” shall be substituted;
  4. Chapter 8:
  5. in Chapter 8, (i) in heading 0802, for tariff item 08029900 and the entries relating thereto, the following shall be substituted, namely:— “080299 -- Other : 08029910 --- Pecan nuts. (ii) in heading 0810, for tariff item 081040 00 and the entries relating thereto, the following shall be substituted, namely:— “0810 40 - Cranberries, bilberries and other fruits of the genus Vaccinium : 081040 10 --- Cranberries .
    (iii) in heading 0811, for tariff items 0811 90 10 to 081190 90 and the entries relating thereto, the following shall be substituted, namely:— “--- Containing added sugar : 08119011 ---- Cranberries 081190 12 ---- Blueberries. 08119019 ---- Other--- Other : 08119091 ---- Cranberries. 08119092 ---- Blueberries . 08119099 ---- Other . (iv) in heading 0813, after tariff item 0814020 and the entries relating thereto, the following shall be inserted, namely:— “08134030 --- Cranberries . 08134040 --- Blueberries .
    Supplementary Note:
  6. in Chapter 8,–– (i) for the entry in column (4) occurring against tariff item 0802 11 00, the entry “Rs.

namely:— “08134030 --- Cranberries . 08134040 --- Blueberries .
Supplementary Note:

  1. in Chapter 8,–– (i) for the entry in column (4) occurring against tariff item 0802 11 00, the entry “Rs. 35 per kg.” shall be substituted;
    (ii) for the entry in column (4) occurring against tariff item 0802 12 00, the entry “Rs. 100 per kg.” shall be substituted;
    (iii) for the entry in column (4) occurring against tariff item 0802 31 00, the entry “100%” shall be substituted;

  2. Chapter 12:

  3. in Chapter 12, in heading 1207, after tariff item 12079940 and the entries relating thereto, the following shall be inserted, namely:— “12079950 --- Shea nuts.
    Supplementary Note:

  4. in Chapter 12, for the entry in column (4) occurring against tariff items 1209 10 00, 1209 21 00, 1209 22 00, 1209 23 00, 1209 24 00, 1209 25 00, 1209 29 10, 1209 29 90 and 1209 30 00, the entry “15%” shall be substituted;

  5. Chapter 13:

  6. in Chapter 13, in heading 1302, for tariff items 13021919 to 13021930 and the entries relating thereto, the following shall be substituted, namely:— “130219 21 ---- Of Withania somnifera . - 13021922 ---- Of Bacopa monnieri. - 13021923 ---- Of Berberis aristata . - 13021924 ---- Of Boswellia serrata. - 13021925 ---- Of Emblica officinalis. - 13021926 ---- Of Ocimum sanctum. - 13021927 ---- Of Capsicum annuum . - 13021928 ---- Of Phaseolus vulgaris. - 13021931 ---- Of Piper nigrum. - 13021932 ---- Of Pterocarpus marsupium. - 13021933 ---- Of Punica granatum. - 13021934 ---- Of Salacia reticulata.

nnuum . - 13021928 ---- Of Phaseolus vulgaris. - 13021931 ---- Of Piper nigrum. - 13021932 ---- Of Pterocarpus marsupium. - 13021933 ---- Of Punica granatum. - 13021934 ---- Of Salacia reticulata. - 13021935 ---- Of Tagetes erecta- 13021936 ---- Of Terminalia bellirica . - 13021937 ---- Of Curcuma longa. - 1302 19 38 ---- Of Zingiber officinale . - 13021939 ---- Other. - 1302 19 50 --- Cashew shell liquid (CNSL), crude. - 13021960 --- Purified and distilled CNSL (Cardanol) . -”;
5. Chapter 20:

  1. in Chapter 20, in heading 2008,––
    (i) for tariff item 20089300 and the entries relating thereto, the following shall be substituted, namely:— “200893 -- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) : 20089310 --- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos). - 20089390 --- Other . -”;
    (ii) after tariff item 200899 14 and the entries relating thereto, the following shall be inserted, namely:— “20089915 ---- Blueberries. -”;
    (iii) after tariff item 2008 99 94 and the entries relating thereto, the following shall be inserted, namely:— “20089995 ---- Blueberries. -”; Supplementary Note :
  2. in Chapter 20, for the entry in column (4) occurring against tariff items 2008 19 21, 2008 19 22, 2008 19 29, 2008 19 91 and 2008 19 92, the entry “30%” shall be substituted;
  3. Chapter 21:

. in Chapter 20, for the entry in column (4) occurring against tariff items 2008 19 21, 2008 19 22, 2008 19 29, 2008 19 91 and 2008 19 92, the entry “30%” shall be substituted; 6. Chapter 21:

  1. in Chapter 21, in heading 2106, for tariff item 21069050 and the entries relating thereto, the following shall be substituted, namely:— “--- Compound preparations for making beverages : 21069051 ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic

strength by volume exceeding vol., determined at 20 ℃. - 21069059 ---- Other. -”; Supplementary Notes :

  1. in Chapter 21, for the entry in column (4) occurring against tariff items 2106 90 11, 2106 90 19, 2106 90 20, 2106 90 30, 2106 90 40, 2106 90 60, 2106 90 70, 2106 90 80, 2106 90 91, 2106 90 92 and 2106 90 99, the entry “50%” shall be substituted;
  2. Chapter 22:
  3. in Chapter 22, in heading 2202, for tariff items 22029920 to 22029990 and the entries relating thereto, the following shall be substituted, namely:— “--- Fruit pulp or fruit juice based drinks : 22029921 ---- Cranberry products - 220299 29 ---- Other --- Beverages containing milk : 22029931 ---- Cranberry products - 22029939 ---- Other --- Other : 22029991 ---- Cranberry products - 22029999 ---- Other ”;
  4. Chapter 25:
  5. in Chapter 25, in heading 2529, for tariff item 25292200 and the entries relating thereto, the following shall be substituted, namely:— “252922 -- Containing by weight more than 97 % of calcium fluoride : 2529 22 10 --- Acid grade. - 25292290 --- Other.

and the entries relating thereto, the following shall be substituted, namely:— “252922 -- Containing by weight more than 97 % of calcium fluoride : 2529 22 10 --- Acid grade. - 25292290 --- Other. ”; Supplementary Notes : 1.in Chapter 25,–– 159 (i) for the entry in column (4) occurring against all the tariff items of heading 2504, the entry “2.5%” shall be substituted;
(ii) for the entry in column (4) occurring against all the tariff items of heading 2505, the entry “Free” shall be substituted;
(iii) for the entry in column (4) occurring against all the tariff items of heading 2506, the entry “2.5%” shall be substituted;
(iv) for the entry in column (4) occurring against tariff item 2530 90 91, the entry “Free” shall be substituted; 9. Chapter 26:

  1. in Chapter 26, in heading 2615, for tariff item 26151000 and the entries relating thereto, the following shall be substituted, namely:— “261510 - Zirconium ores and concentrates : 26151010 --- Hafnium. Free - 26151090 --- Other. Free -”;
  2. Chapter 28:
  3. in Chapter 28, in heading 2841, for tariff item 28419000 and the entries relating thereto, the following shall be substituted, namely:— “284190 - Other : 28419010 --- Ammonium metavanadate . - 28419090 --- Other.”;

heading 2841, for tariff item 28419000 and the entries relating thereto, the following shall be substituted, namely:— “284190 - Other : 28419010 --- Ammonium metavanadate . - 28419090 --- Other.”;

Supplementary Notes :

  1. in Chapter 28,––
    (i) for the entry in column (4) occurring against tariff item 2804 50 20, the entry (ii) for the entry in column (4) occurring against tariff item 2804 61 00, the entry (iii) for the entry in column (4) occurring against tariff item 2804 69 00, the entry (iv) for the entry in column (4) occurring against tariff item 2804 90 00, the entry (v) for the entry in column (4) occurring against tariff item 2805 30 00, the entry (vi) for the entry in column (4) occurring against tariff item 2809 20 10, the entry “5%” shall be substituted;
    (vii) for the entry in column (4) occurring against tariff item 2811 22 00, the entry “2.5%” shall be substituted; 160 (viii) for the entry in column (4) occurring against tariff item 2816 40 00, the entry “Free” shall be substituted; (ix) for the entry in column (4) occurring against all the tariff items of heading 2822, the entry “Free” shall be substituted; (x) for the entry in column (4) occurring against tariff item 2825 20 00, the entry (xi) for the entry in column (4) occurring against all the tariff items of sub- heading 2825 30, the entry “Free” shall be substituted;

olumn (4) occurring against tariff item 2825 20 00, the entry (xi) for the entry in column (4) occurring against all the tariff items of sub- heading 2825 30, the entry “Free” shall be substituted;
(xii) for the entry in column (4) occurring against tariff item 2825 60 10, the entry (xiii) for the entry in column (4) occurring against all the tariff items of sub- heading 2825 70, the entry “Free” shall be substituted; (xiv) for the entry in column (4) occurring against tariff item 2825 80 00, the entry “Free” shall be substituted;
(xv) for the entry in column (4) occurring against tariff item 2825 90 20, the entry (xvi) for the entry in column (4) occurring against tariff item 2827 35 00, the entry “Free” shall be substituted; (xvii) for the entry in column (4) occurring against tariff item 2827 39 30, the entry “Free” shall be substituted;

(xviii) for the entry in column (4) occurring against tariff item 2833 24 00, the entry “Free” shall be substituted; (xix) for the entry in column (4) occurring against tariff item 2834 21 00, the entry “Free” shall be substituted;
(xx) for the entry in column (4) occurring against tariff item 2836 91 00, the entry (xxi) for the entry in column (4) occurring against tariff item 2836 92 00, the entry “Free” shall be substituted;
11. Chapter 29:
1.

umn (4) occurring against tariff item 2836 91 00, the entry (xxi) for the entry in column (4) occurring against tariff item 2836 92 00, the entry “Free” shall be substituted;
11. Chapter 29:

  1. in Chapter 29,— (i) in heading 2905, tariff item 29051430 and the entries relating thereto shall be omitted;
    (ii) in heading 2915,––
    (a) for tariff item 2915 9010 and the entries relating thereto, the following shall be substituted, namely:— “--- Acetyl chloride, Propionyl chloride: 29159011 ---
  • Acetyl chloride. - 29159012 ---- Propionyl chloride . ”; (b) after tariff item 2915 90 95 and the entries relating thereto, the following shall be inserted, namely:— “291590 96 ---- Triethyl orthoformate .-”;
    (iii) in heading 2916, for tariff item 291634 00 and the entries relating thereto, the following shall be substituted, namely:— “291634 -- Phenylacetic acid and its salts : 29163410 --- Phenylacetic acid. - 29163490 --- Other. -”; (iv) in heading 2917,– (a) for tariff item 29171920 and the entries relating thereto, the following shall be substituted, namely:— “--- Malonic acid, its salts and esters : 29171921 ---- Malonic acid. - 29171922 ---- Diethyl malonate. - 29171929 ---- Other.

entries relating thereto, the following shall be substituted, namely:— “--- Malonic acid, its salts and esters : 29171921 ---- Malonic acid. - 29171922 ---- Diethyl malonate. - 29171929 ---- Other. -”;
(b) for the entry in column (2) occurring against tariff item 29171970, the entry “--- Ethoxy methylene malonate” shall be substituted;
(v) in heading 2918,––
(a) after tariff item 29183060 and the entries relating thereto, the following shall be inserted, namely:— “29183070 --- Methyl alpha-phenylacetoacetate -”;
(b) after tariff item 29189930 and the entries relating thereto, the following shall be inserted, namely:— “29189940 --- P-2-P methyl glycidic acid and its esters. -”;
(vi) in heading 2922,––
(a) after tariff item 29221919 and the entries relating thereto, the following shall be inserted, namely:— “29221930 --- DL-2 Aminobutanol. -”;

(b) for tariff item 292243 00 and the entries relating thereto, the following shall be substituted, namely:— “292243 -- Anthranilic acid and its salts : 29224310 - -- Anthranilic acid. - 29224390 --- Other. -”; (vii) in heading 2924, for tariff item 2924 29 90 and the entries relating thereto, the following shall be substituted, namely:— “--- Other : 29242991 ---- Alpha- phenylacetoacetamide. - 2924 2999 ---- Other.

ading 2924, for tariff item 2924 29 90 and the entries relating thereto, the following shall be substituted, namely:— “--- Other : 29242991 ---- Alpha- phenylacetoacetamide. - 2924 2999 ---- Other. -”; (viii) in heading 2927, after tariff item 29270010 and the entries relating thereto, the following shall be inserted, namely:— “29270020 --- Azobisisobutyronitrile (AIBN) -”;
(ix) in heading 2932,––
(a) after tariff item 29322030 and the entries relating thereto, the following shall be inserted, namely:— “29322040 --- Gibberellic acid.- 29322050 --- Aceto butyrolactone.-”;
(b) after tariff item 29329920 and the entries relating thereto, the following shall be inserted, namely:— “29329930 --- Artemisinin - 2939940 --- 3,4-MDP-2-P methyl glycidic acid. - 29329950 --- 3,4-MDP-2-P methyl glycidate. -”;
(x) in heading 2933,––
(a) for tariff item 29333210 and the entries relating thereto, the following shall be substituted, namely:— “29333220 --- Piperidine .- 29333230 --- Mepiquate chloride -”;
(b) for the entry in column (2) occurring against tariff item 29333700, the entry “-- N-Phenethyl-4-piperidone (NPP)” shall be substituted;
(c) after tariff item 2933 39 60 and the entries relating thereto, the following shall be inserted, namely:— “29333970 --- 4-Piperidone. - 29333980 --- 1-Boc-4- piperidone. -”; (d) for tariff item 2933 39 90 and the entries relating thereto, the following shall be substituted, namely:— “--- Other : 2933 39 91 ---- Norfentanyl . - 2933 39 99 ---- Other.

4- piperidone. -”; (d) for tariff item 2933 39 90 and the entries relating thereto, the following shall be substituted, namely:— “--- Other : 2933 39 91 ---- Norfentanyl . - 2933 39 99 ---- Other. -”;
(xi) in heading 2934, after tariff item 29349940 and the entries relating thereto, the following shall be inserted, namely:— “29349950 --- Thymidine. -”; (xii) in heading 2939,––
(a) for tariff items 29394100 to 29394200 and the entries relating thereto, the following shall be substituted, namely:— “293941 -- Ephedrine and its salts : 29394110 --- Ephedrine. 2939 4190 --- Other. 293942 -- Pseudoephedrine (INN) and its salts : 29394210 --- Pseudoephedrine (INN). 29394290 --- Other. ”;
(b) for tariff item 29394400 and the entries relating thereto, the following shall be substituted, namely:— “293944 -- Norephedrine and its salts : 29394410 --- Norephedrine. - 2939 4490 --- Other. -”;

(c) for tariff item 29396300 and the entries relating thereto, the following shall be substituted, namely:— “293963 -- Lysergic acid and its salts : 29396310 --- Lysergic acid. - 2939 63 90 --- Other. -”; Supplementary Notes:

  1. in Chapter 29,––
    (i) for the entry in column (4) occurring against tariff item 2910 20 00, the entry “2.5%”, shall be substituted;
    (ii) for the entry in column (4) occurring against tariff item 2918 15 30, the entry

  2. Chapter 33:

(4) occurring against tariff item 2910 20 00, the entry “2.5%”, shall be substituted;
(ii) for the entry in column (4) occurring against tariff item 2918 15 30, the entry

  1. Chapter 33:
  2. in Chapter 33, in heading 3302, for tariff items 33021010 to 33021090 and the entries relating thereto, the following shall be substituted, namely:— “--- Synthetic flavouring essences :33021011----Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding vol., determined at 20 ℃. - 33021019 ---- Other. - --- Other : 33021091 ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding vol., determined at 20 ℃. - 33021099 ---- Other. -”;
  3. Chapter 39:
  4. in Chapter 39, in heading 3923, for tariff item 3923 29 90 and the entries relating thereto, the following shall be substituted, namely:— “--- Other : 3923 29 91 ---- Biodegradable . - 3923 29 99 ---- Other . -”; Supplementary Notes:
  5. in Chapter 39, for the entry in column (4) occurring against all the tariff items of heading 3904, the entry “7.5%” shall be substituted;
  6. Chapter 41:
  7. in Chapter 41,––
    (i) in heading 4104, for tariff items 41041100 to 41041900 and the entries relating thereto, the following shall be substituted, namely:— “410411 -- Full grains, unsplit; grain splits : 41041110 --- Wet blues . Free - 41041190 --- Other.
  • 410419 -- Other : 41041910 --- Wet blues. Free - 41041990 --- Other.

l be substituted, namely:— “410411 -- Full grains, unsplit; grain splits : 41041110 --- Wet blues . Free - 41041190 --- Other.

  • 410419 -- Other : 41041910 --- Wet blues. Free - 41041990 --- Other. -”;
    (ii) in heading 4105, for tariff item 41051000 and the entries relating thereto, the following shall be substituted, namely:— “410510 - In the wet state (including wet-blue) : 41051010 --- Wet blues. Free - 41051090 --- Other. -”;
    (iii) in heading 4106,––

(a) for tariff item 41062100 and the entries relating thereto, the following shall be substituted, namely:— “410621 -- In the wet state (including wet-blue) : 41062110 --- Wet blues. Free - 41042190 --- Other. -”; (b) for tariff item 41063100 and the entries relating thereto, the following shall be substituted, namely:— “410631 -- In the wet state (including wet-blue) : 41063110 --- Wet blues. Free - 410431 90 --- Other.-”;
(c) for tariff item 41069100 and the entries relating thereto, the following shall be substituted, namely:— “410691 -- In the wet state (including wet-blue) : 4106 9110 --- Wet blues. Free - 41049190 --- Other. -”; 15. Chapter 47:

  1. in Chapter 47, in heading 4702, for tariff item 47020000 and the entries relating thereto, the following shall be substituted, namely:— “4702 CHEMICAL WOOD PULP, DISSOLVING GRADES 470200 - Chemical wood pulp, dissolving grades : 47020010 --- Rayon grade wood pulp. - 47020090 --- Other. -”;
  2. Chapter 48:

bstituted, namely:— “4702 CHEMICAL WOOD PULP, DISSOLVING GRADES 470200 - Chemical wood pulp, dissolving grades : 47020010 --- Rayon grade wood pulp. - 47020090 --- Other. -”; 16. Chapter 48:

  1. in Chapter 48, in heading 4823, after tariff item 48239030 and the entries relating thereto, the following shall be inserted, namely:— “48239040 --- Kites. -”; Supplementary Notes :
  2. in Chapter 48, for the entry in column (4) occurring against tariff item 4823 90 90, the entry “10%” shall be substituted;
  3. Chapter 73:
    in Chapter 73, — (i) in heading 7305,—
    (a) for tariff items 73051119 to 7305 1129 and the entries relating thereto, the following shall be substituted, namely:— “73051119 ---- Other .- --- Non- galvanised pipes, of iron : 730511 31 ---- Clad, plated or coated. - 73051139 -- -- Other. - --- Non-galvanised pipes, other : 73051141 ---- Clad, plated or coated. - 73051149 ---- Other. -”;
    (b) for tariff items 73051219 to 73051229 and the entries relating thereto, the following shall be substituted, namely:— “73051219 ---- Other. - --- Non- galvanised pipes, of iron : 73051231 ---- Clad, plated or coated. - 730512 39 - --- Other. - --- Non-galvanised pipes, other : 73051241 ---- Clad, plated or coated . - 73051249 ---- Other. -”;
    (c) for tariff items 73051919 to 7305 1929 and the entries relating thereto, the following shall be substituted, namely:— “73051919 ---- Other. - --- Non- galvanised pipes, of iron : 73051931 ---- Clad, plated or coated. - 73051939 ---
  • Other. - --- Non-galvanised pipes, other : 73051941 ---- Clad, plated or coated.

:— “73051919 ---- Other. - --- Non- galvanised pipes, of iron : 73051931 ---- Clad, plated or coated. - 73051939 ---

  • Other. - --- Non-galvanised pipes, other : 73051941 ---- Clad, plated or coated.
  • 73051949 ---- Other. -”;

(d) for tariff items 73053110 to 73053190 and the entries relating thereto, the following shall be substituted, namely:— “--- Galvanised : 73053111 ---- Of iron. - 73053119 ---- Other. - --- Non-galvanised, of iron : 73053121 ---- Clad, plated or coated . - 73053129 ---- Other . - --- Non-galvanised, other : 73053131 ---- Clad, plated or coated.- 73053139 ---- Other. -”; (e) for tariff items 73053910 to 73053990 and the entries relating thereto, the following shall be substituted, namely:— “--- Galvanised : 73053911 ---- Of iron.

  • 73053919 ---- Other. - --- Non-galvanised, of iron : 73053921 ---- Clad, plated or coated.- 73053929 ---- Other. - --- Non-galvanised, other : 73053931 ---- Clad, plated or coated. - 73053939 ---- Other. -”;
    (ii) in heading 7306, for tariff items 73061919 to 73061929 and the entries relating thereto, the following shall be substituted, namely:— “73061919 ---- Other. - --- Non-galvanised pipes, of iron : 73061931 ---- Clad, plated or coated.
  • 73061939 ---- Other. - --- Non-galvanised pipes, other : 73061941 ---- Clad, plated or coated. - 73061949 ---- Other -”;
  1. Chapter 81:

pes, of iron : 73061931 ---- Clad, plated or coated.

  • 73061939 ---- Other. - --- Non-galvanised pipes, other : 73061941 ---- Clad, plated or coated. - 73061949 ---- Other -”;
  1. Chapter 81:
  2. in Chapter 81, in heading 8101, after tariff item 81019910 and the entries relating thereto, the following shall be inserted, namely:— “81019920 --- Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil. -”; Supplementary Notes:
  3. in Chapter 81, for the entry in column (4) occurring against tariff item 8105 20 30, the entry “Free” shall be substituted;
  4. Chapter 84:
  5. in Chapter 84,––
    (i) in heading 8415, for tariff item 84159000 and the entries relating thereto, the following shall be substituted, namely:— “841590 - Parts : 84159010 --- Separately presented indoor units or outdoor units for split-system air conditioning machines u - 84159090 --- Other. -”;
    (ii) in heading 8421, for tariff item 84219900 and the entries relating thereto, the following shall be substituted, namely:— “842199 -- Other: 84219910--- Reverse Osmosis (RO) membrane element for household type filters - 84219990 --- Other -”; Supplementary Notes: in Chapter 84, for the entry in column (4) occurring against tariff items 8419 89 12, 8419 89 13, 8419 89 14, 8419 89 15, 8419 89 16, 8419 89 17 and 8419 89 19, the entry “7.5%” shall be substituted
  6. Chapter 85: in Chapter 85, —

(4) occurring against tariff items 8419 89 12, 8419 89 13, 8419 89 14, 8419 89 15, 8419 89 16, 8419 89 17 and 8419 89 19, the entry “7.5%” shall be substituted 20. Chapter 85: in Chapter 85, —

(i) in heading 8507, for tariff item 85079010 and the entries relating thereto, the following shall be substituted, namely:— “85079010 --- Accumulator cases made of hard rubber. - 85079020 --- Battery separators -”;
(ii) in heading 8529,–– (a) after tariff item 85291092 and the entries relating thereto, the following shall be inserted, namely:— “85291093 ---- Other, for apparatus of headings 8525 to 8527 -”;
(b) after tariff item 85299020 and the entries relating thereto, the following shall be inserted, namely:— “85299030 --- Other, for apparatus of headings 8525 to 8527 -”; 21. Chapter 86:
in Chapter 86, in heading 8609, for tariff item 86090000 and the entries relating thereto, the following shall be substituted, namely:— “8609 CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT 860900 - Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport : 86090010 --- Refrigerated containers - 86090090 ---”.0 --- Other ”.

luding containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport : 86090010 --- Refrigerated containers - 86090090 ---”.0 --- Other ”.

ANNEXURE-II Proposed changes in HS Codes and Product Descriptions as introduced in Finance Act, 2026
Sr. NO. ITC HS Item Description Policy Policy Condition

  1. 03061900 Frozen :- -Other Free Jasus sp. DELETED

  2. 03061910 Krill FREE

  3. 03061990 Other FREE

  4. 08104000 Cranberries, bilberries and other fruits of the genus Vaccinium DELETED

  5. 08119010 Containing added sugar DELETED

  6. 08119090 Other DELETED

  7. 08029900 Other- - Other DELETED

  8. 08029910 --- Pecan nuts
    FREE

  9. 080299 90 --- Other
    FREE

  10. 08104010 --- Cranberries
    FREE

  11. 08104020 --- Blueberries
    FREE

  12. 08104090 --- Other
    FREE

  13. 08119011 ---- Cranberries
    FREE

  14. 08119012 ---- Blueberries
    FREE

  15. 08119019 ---- Other
    FREE

  16. 08119091 ---- Cranberries .
    FREE

  17. 08119092 ---- Blueberries .
    FREE

119011 ---- Cranberries
FREE

  1. 08119012 ---- Blueberries
    FREE

  2. 08119019 ---- Other
    FREE

  3. 08119091 ---- Cranberries .
    FREE

  4. 08119092 ---- Blueberries .
    FREE

  5. 08119099 ---- Other .
    FREE

  6. 08134030 --- Cranberries .
    FREE

  7. 08134040 --- Blueberries .
    FREE

  8. 12079950 --- Shea nuts .
    FREE

  9. 13021919 Extracts: ---

  • Other Extracts: ---- Other DELETED Subject to Policy Condition 2 &3 of the Chapter
  1. 13021920 Extracts: ---- Cashew shell liquid (CNSL), crude DELETED Subject to Policy Chapter
  2. 13021930 Extracts: ---- Purified and distilled CNSL (Cardanol) DELETED Subject to Policy Chapter
  3. 13021921 ---- Of Withania somnifera . - FREE Subject to Policy Chapter
  4. 13021922 ---- Of Bacopa monnieri . - FREE Subject to Policy Chapter
  5. 13021923 ---- Of Berberis aristata . - FREE Subject to Policy Chapter
  6. 13021924 ---- Of Boswellia serrata . - FREE Subject to Policy Chapter
  7. 13021925 ---- Of Emblica officinalis . - FREE Subject to Policy Chapter
  8. 13021926 ---- Of Ocimum sanctum . - FREE Subject to Policy Chapter
  9. 13021927 ---- Of Capsicum annuum . - FREE Subject to Policy Chapter
  10. 13021928 ---- Of Phaseolus vulgaris . - FREE Subject to Policy Chapter
  11. 13021931 ---- Of Piper nigrum . - FREE Subject to Policy Chapter
  12. 13021932 ---- Of Pterocarpus marsupium . - FREE Subject to Policy Chapter
  13. 13021933 ---- Of Punica granatum . - FREE Subject to Policy Chapter

Subject to Policy Chapter 34. 13021932 ---- Of Pterocarpus marsupium . - FREE Subject to Policy Chapter 35. 13021933 ---- Of Punica granatum . - FREE Subject to Policy Chapter

  1. 13021934 ---- Of Salacia reticulata . - FREE Subject to Policy Chapter
  2. 13021935 ---- Of Tagetes erecta . - FREE Subject to Policy Chapter
  3. 13021936 ---- Of Terminalia bellirica . - FREE Subject to Policy Chapter
  4. 13021937 ---- Of Curcuma longa . - FREE Subject to Policy Chapter
  5. 13021938 ---- Of Zingiber officinale . - FREE Subject to Policy Chapter
  6. 13021939 ---- Other . - FREE Subject to Policy Chapter
  7. 13021950 --- Cashew shell liquid (CNSL), crude . - FREE Subject to Policy Chapter
  8. 13021960 --- Purified and distilled CNSL (Cardanol) . - FREE Subject to Policy Chapter
  9. 20089300 Other, including mixtures other than those of sub- heading 2008 19 :-

Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitisidaea) DELETED

  1. 20089310 --- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos) . - FREE

  2. 20089390 --- Other . - FREE

  3. 20089915 ---- Blueberries . - FREE

  4. 20089995 ---- Blueberries . - FREE

  5. 21069050 Compound preparations for making non-alcoholic beverages DELETED

  6. 21069051 ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol., determined at 20 ℃ .

TED

  1. 21069051 ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol., determined at 20 ℃ . 1 - FREE

  2. 21069059 ---- Other . - FREE

  3. 22029920 Fruit pulp or fruit juice based drink DELETED

  4. 22029930 Beverages containing milk DELETED

  5. 22029990 Other DELETED

  6. 22029921 ---- Cranberry products l - FREE

  7. 22029929 ---- Other l - FREE

  8. 22029931 ---- Cranberry products l - FREE

  9. 22029939 ---- Other l - FREE

  10. 22029991 ---- Cranberry products l - FREE

  11. 22029999 ---- Other l - FREE

  12. 25292200 Fluorspar : -- Containing by weight more than 97 percent of calcium fluoride DELETED

  13. 25292210 --- Acid grade - FREE

  14. 25292290 --- Other . - FREE

  15. 26151000 Zirconium ores and concentrates DELETED Export is allowed through Indian Rare Earths Limited (IREL) only

  16. 26151010 --- Hafnium . Free - STE (State Trading Enterprise) Export is allowed through Indian Rare Earths Limited (IREL) only

  17. 26151090 --- Other . Free - STE (State Trading Enterprise) Export is allowed through Indian Rare Earths Limited (IREL) only

  18. 28419000 Other DELETED

  19. 28419010 ---Ammonium metavanadate . - FREE

  20. 28419090 --- Other . - FREE

  21. 29051430 Amino butanol
    DELETED

  22. 29159010 Acetyl chloride DELETED

her DELETED

  1. 28419010 ---Ammonium metavanadate . - FREE

  2. 28419090 --- Other . - FREE

  3. 29051430 Amino butanol
    DELETED

  4. 29159010 Acetyl chloride DELETED

  5. 29163400 Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives : -- Phenylacetic acid and its salt DELETED However, Export of Phenyl acetic acid and its salts is Free subject to No Objection Certificate from Narcotics Commissioner of India, Gwalior

  6. 29171920 Malonic acid DELETED

  7. 29224300 Anthranilic acid and its salts DELETED However, Export of Anthranilic acid and its salts is Free subject to No from Narcotics

Commissioner of India, Gwalior 75. 29242990 Other DELETED

  1. 29333210 Mepiquat chloride DELETED

  2. 29333990 Derivatives of pyridine: ---- Other DELETED

  3. 29394100 Alkaloids of ephedra and their derivatives;salts thereof- - Ephedrine and its salt DELETED However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No from Narcotics Commissioner of India, Gwalior

  4. 29394200 Alkaloids of ephedra and their derivatives;salts thereof- - Pseudoephedrine (INN) and its salts DELETED However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No from Narcotics Commissioner of India, Gwalor.

doephedrine (INN) and its salts DELETED However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No from Narcotics Commissioner of India, Gwalor. 80. 29394400 Alkaloids of ephedra and their derivatives;salts thereof- - Norephedrine and its salts DELETED However, Export of Norephedrine (Phenylpropanolami n e), its salts and preparations thereof is Free subject to No from Narcotics Commissioner of India, Gwalor 81. 29396300 Alkaloids of rye ergot and their derivatives; salts thereof : -- Lysergic acid and its salts DELETED However, Export of Lysergic acid and its salts is Free subject to No Objection Certificate from Narcotics Commissioner of India, Gwalior 82. 29159011 ---- Acetyl chloride . - FREE

  1. 29159012 ---- Propionyl chloride .
    FREE

  2. 29159096 ---- Triethyl orthoformate FREE

  3. 29163410 --- Phenylacetic acid .
    FREE However, Export of Phenyl acetic acid and its salts is Free

12 ---- Propionyl chloride .
FREE

  1. 29159096 ---- Triethyl orthoformate FREE

  2. 29163410 --- Phenylacetic acid .
    FREE However, Export of Phenyl acetic acid and its salts is Free

subject to No from Narcotics Commissioner of India, Gwalior 86. 29163490 --- Other
FREE However, Export of Phenyl acetic acid and its salts is Free subject to No from Narcotics Commissioner of India, Gwalior 87. 29171921 ---- Malonic acid .
FREE

  1. 29171922 ---- Diethyl malonate .
    FREE

  2. 29171929 ---- Other . - FREE

  3. 29183070 --- Methyl alpha- phenylacetoacetate . - FREE

  4. 29189940 --- P-2-P methyl glycidic acid and its esters . - FREE

  5. 29221930 --- DL-2 Aminobutanol .
    FREE However, Export of Anthranilic acid and its salts is Free subject to No from Narcotics Commissioner of India, Gwalior

  6. 29224310 --- Anthranilic acid .
    FREE However, Export of Anthranilic acid and its salts is Free subject to No from Narcotics Commissioner of India, Gwalior

  7. 29224390 --- Other .
    FREE However, Export of Anthranilic acid and its salts is Free subject to No from Narcotics Commissioner of India, Gwalior

  8. 29242991 ---- Alpha- phenylacetoacetamide .
    FREE

  9. 29242999 ---- Other . - FREE

  10. 29270020 --- Azobisisobutyronitrile (AIBN) .
    FREE

ics Commissioner of India, Gwalior 95. 29242991 ---- Alpha- phenylacetoacetamide .
FREE

  1. 29242999 ---- Other . - FREE

  2. 29270020 --- Azobisisobutyronitrile (AIBN) .
    FREE

  3. 29322040 --- Gibberellic acid .
    FREE

  4. 29322050 --- Aceto butyrolactone .
    FREE

100.29329930 --- Artemisinin .
FREE

101.29329940 --- 3,4-MDP-2-P methyl glycidic acid .
FREE

102.29329950 --- 3,4-MDP-2-P methyl glycidate .
FREE

103.29333220 --- Piperidine .
FREE

104.29333230 --- Mepiquate chloride .
FREE

105.29333970 --- 4-Piperidone . - FREE

106.29333980 --- 1-Boc-4-piperidone . - FREE

107.29333991 ---- Norfentanyl .
FREE

108.29333999 ---- Other .
FREE

109.29349950 --- Thymidine . FREE However, Export of "Deoxy nucleotide triphosphates" will be in Restricted category and permitted under Restricted Export Authorization. 110.29394110 --- Ephedrine .
FREE However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No from Narcotics Commissioner of India, Gwalior 111.29394190 --- Other . FREE However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No from Narcotics Commissioner of India, Gwalior 112.29394210 --- Pseudoephedrine (INN) . FREE However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No from Narcotics

Commissioner of India, Gwalior 112.29394210 --- Pseudoephedrine (INN) . FREE However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No from Narcotics

Commissioner of India, Gwalior 113.29394290 --- Other . FREE However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No from Narcotics Commissioner of India, Gwalior 114.29394410 --- Norephedrine .- FREE However, Export of Norephedrine (Phenylpropanolami n e), its salts and preparations thereof is Free subject to No from Narcotics Commissioner of India, Gwalior 115.29394490 --- Other . - FREE However, Export of Norephedrine (Phenylpropanolami n e), its salts and preparations thereof is Free subject to No from Narcotics Commissioner of India, Gwalior 116.29396310 --- Lysergic acid . - FREE However, Export of Lysergic acid and its salts is Free subject to No Objection Certificate from Narcotics Commissioner of India, Gwalior 117.29396390 --- Other . - FREE However, Export of Lysergic acid and its salts is Free subject to No Objection Certificate from Narcotics Commissioner of India, Gwalior 118.33021010 Synthetic flavouring essence DELETED

owever, Export of Lysergic acid and its salts is Free subject to No Objection Certificate from Narcotics Commissioner of India, Gwalior 118.33021010 Synthetic flavouring essence DELETED

119.33021090 Other DELETED

120.33021011 ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 % vol., determined at 20 ℃ FREE

121.33021019 ---- Other . - FREE

122.33021091 ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 % vol., determined at 20 ℃ FREE

123.33021099 ---- Other . - FREE

124.39232990 Other DELETED

125.39232991 ---- Biodegradable . - FREE

126.39232999 ---- Other . - FREE

127.41041100

n the wet state (including wet-blue) : -- Full grains, unsplit; grain splits DELETED

128.41041900 In the wet state (including wet-blue) : -- Other DELETED

129.41051000 In the wet state (including wet-blue) DELETED

130.41062100 Of goats or kids : -- In the wet state (including wet-blue) DELETED

131.41063100 Of swine : -- In the wet state (including wet-blue DELETED

132.41069100 Other : -- In the wet state (including wet-blue) DELETED

133.41041110 --- Wet blues . Free - FREE

134.41041190 --- Other . - FREE

135.41041910 --- Wet blues . Free - FREE

136.41041990 --- Other . - FREE

137.41051010 --- Wet blues . Free - FREE

138.41051090 --- Other .

EE

134.41041190 --- Other . - FREE

135.41041910 --- Wet blues . Free - FREE

136.41041990 --- Other . - FREE

137.41051010 --- Wet blues . Free - FREE

138.41051090 --- Other . - FREE

139.41062110 --- Wet blues . Free - FREE

140.41062190 --- Other . - FREE

141.41063110 --- Wet blues . Free - FREE

142.41043190 --- Other . - FREE

143.41069110 --- Wet blues . Free - FREE

144.41069190 --- Other . - FREE

145.47020000 Chemical wood pulp, dissolving grades. DELETED

146.47020010 --- Rayon grade wood pulp . PROHIBITED

147.47020090 --- Other .
PROHIBITED
148.48239040 --- Kites . - FREE

149.73051121 Non-galvanised pipes: ---- Of iron Free DELETED

150.73051129 Non-galvanised pipes: ---- Other Free DELETED

151.73051221 Non-galvanised pipes: ---- Of iron DELETED

152.73051229 Non-galvanised pipes: ---- Other DELETED

153.73051921 Non-galvanised (black) pipes: ---- Of iron DELETED

154.73051929 Non-galvanised (black) pipes: ---- Other DELETED

155.73053110 Of iron DELETED

156.73053190 Other
DELETED

157.73053910 Of iron DELETED

158.73053990 Other DELETED

159.73061921 Non galvanised pipes: ---- Of iron DELETED

160.73061929 Non galvanised pipes: ---- Other DELETED

161.73051131 ---- Clad, plated or coated . - FREE

162.73051139 ---- Other . - FREE

163.73051141 ---- Clad, plated or coated . - FREE

164.73051149 ---- Other . - FREE

165.73051231 ---- Clad, plated or coated . - FREE

166.73051239 ---- Other .

39 ---- Other . - FREE

163.73051141 ---- Clad, plated or coated . - FREE

164.73051149 ---- Other . - FREE

165.73051231 ---- Clad, plated or coated . - FREE

166.73051239 ---- Other . - FREE

167.73051241 ---- Clad, plated or coated . - FREE

168.73051249 ---- Other . - FREE

169.73051931 ---- Clad, plated or coated . - FREE

170.73051939 ---- Other . - FREE

171.73051941 ---- Clad, plated or coated . - FREE

172.73051949 ---- Other . - FREE

173.73053111 Galvanised, of iron FREE

174.73053119 Galvanised, other FREE

175.73053121 Non-galvanised, of iron – clad, plated or coated FREE

176.73053129 Non-galvanised, of iron – other FREE

177.73053131 Non-galvanised, other – clad, plated or coated FREE

178.73053139 Non-galvanised, other – other FREE

179.73053911 Of iron FREE

180.73053919 Other. - --- Non-galvanised, of iron FREE

181.73053921 ---- Clad, plated or coated FREE

182.73053929 Other. - --- Non-galvanised FREE

r FREE

179.73053911 Of iron FREE

180.73053919 Other. - --- Non-galvanised, of iron FREE

181.73053921 ---- Clad, plated or coated FREE

182.73053929 Other. - --- Non-galvanised FREE

183.73061931 ---- Clad, plated or coated . - FREE

184.73061939 ---- Other Non-galvanised pipes, other . - FREE

185.73061941 ---- Clad, plated or coated . - FREE

186.73061949 ---- Other . - FREE

187.81019920 --- Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil FREE

188.84159000 Parts
DELETED

189.84219900 Parts : -- Other DELETED

190.84159010 --- Separately presented indoor units or outdoor units for split-system air conditioning machines FREE

191.84159090 --- Other
FREE

192.84219910 --- Reverse Osmosis (RO) membrane element for household type filters FREE

193.84219990 --- Other
FREE

194.85079020 --- Battery separators... FREE

195.85291093 ---- Other, for apparatus of headings 8525 to 8527 FREE

196.85299030 Other, for apparatus of headings 8525 to 8527 FREE

197.86090000 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. DELETED

198.86090010 --- Refrigerated containers... FREE

199.86090090 --- Other... FREE

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