Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act, 2026, dated 30.03.2026

[To be published in the 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 Notification No. 24 /2026-27 New Delhi, Dated: 22" July, 2026 Subject: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act, 2026, dated 30.03.2026 -reg. 5.0. (E): In exercise of powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (as amended from time to time) read with paragraph 1.02 and 2.01 of the Foreign Trade Policy (FTP) 2023, the Central Government hereby amends ‘ITC (HS) 2022, Schedule-I (Import Policy)’ in syne with the Finance Act 2026 dated 30.03.2026. 2: The List of — ITC(HS) Codes and related Policy Conditions inserted/deleted/amended/split/merged under ITC(HS) 2022, Schedule-I (Import Policy) in syne with the Finance Act, 2026 and is annexed herewith (Annexure-I). 3), The amendments in the description of ITC (HS) codes in syne with the Finance Act, 2026 are annexed herewith (Annexure-II). 4. The updated ITC (HS) 2022 Schedule-1 (Import Policy) shall be available on the website of DGFT (https://dgft.gov.in). Effect of this Notification: ITC (HS) 2022, Schedule-I (Import Policy), is amended in sync with the Finance Act, 2026. This shall come into force with immediate effect. This is issued with the approval of the Minister of Commerce & Industry. eh i on Addl. Secretary to the Government of India & Director General of Foreign Trade Email: dgft@nic.in [File No.01/89/180/27/AM-21/PC-2[A]/Part-I/E-31913]

ANNEXURE-I Annexure referred to in DGFT Notification No. 24/2026-27 dated 22" July, 2026 regarding ‘Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 2022] ITC (HS) शा Description Import |Policy Condition Code Policy 03061900 |Frozen :- -Other Deleted 30619 -- Other : 03061910 |--Other : --- Krill Free 3061990 |-- Other : --- Other Free 08029900 |Other- - Other Deleted 0802 99 |-- Other : 08029910 |-- Other :--- Pecan nuts Free (08029990 |-- Other : --- Other Free

• Cranberries, bilberries and other fruits of the genus 08104000 |Vacciniu Deleted
• Cranberries, bilberries and other fruits of the genus 081040 {Vaccinium : 08104010 |--- Cranberries Free 08104020 |--- Blueberries Free 08104090 |--- Other Free 08119010 }-- Containing added sugar Deleted 08119011 |--- Containing added sugar :---- Cranberries Free 08119012 |--- Containing added sugar :---- Blueberries Free 08119019 |--- Containing added sugar : ---Other : Free 08119090 |-- Other Deleted 108119091 }--- Other :---- Cranberries Free 08119092 |--- Other :---- Blueberries Free 08119099 |--- Other :---- Other Free 08134030 |--- Cranberries Free 08134040 |--- Blueberries Free 12079950 |--- Shea nuts Free 13021919 |--- Extracts: ---- Other Deleted 13021920 |---Extracts: ---- Cashew shell liquid (CNSL), crude Deleted 13021921 |---- Of Withania somnifera Free 13021922 |---- Of Bacopa monnieri Free 13021923 |---- Of Berberis aristata Free 13021924 |---- Of Boswellia serrata Free 13021925 |---- Of Emblica officinalis Free 13021926 |---- Of Ocimum sanctum Free

13021927 |---- Of Capsicum annuum Free 13021928 |---- Of Phaseolus vulgaris Free 13021930 |---Extracts: ---- Purified and distilled CN Deleted 13021931 ---- Of Piper nigrum Free 13021932 ---- Of Pterocarpus marsupium Free 13021933 ---- Of Punica granatum Free 13021934 |---- Of Salacia reticulata Free 13021935 |---- Of Tagetes erecta Free 13021936 |---- Of Terminalia bellirica Free 13021937 |---- Of Curcuma longa Free 13021938 |---- Of Zingiber officinale Free 13021939 |---- Other Free 13021950 --- Cashew shell liquid (CNSL), crude Free 13021960 |--- Purified and distilled CNSL (Cardanol) Free

• Other, including mixtures other than those of sub- heading 2008 19 :- - Cranberries (Vaccinium imacrocarpon, Vaccinium oxycoccos); lingonberries 20089300 |(Vaccinium deleted -- Cranberries (Vaccinium macrocarpon, Vaccinium 2008 93 Joxycoccos); lingonberries (Vaccinium vitis-idaea) : --- Cranberries (Vaccinium macrocarpon, Vaccinium 20089310 joxycoccos) Free 20089390 खिXला se ee A ke ee Other Free 20089915 |---- Blueberries Free 20089995 |----Blueberries Free -- Compound preparations for making non-alcoholic 21069050 |beverages deleted --- Compound preparations for making beverages :---- (Compound alcoholic preparations of a kind used for he manufacture of beverages, of an alcoholic strength 21069051 |by volume exceeding 0.5% vol., determined at 20 °C_|Free --- Compound preparations for making beverages :---- 21069059 [Other Free 22029920 |--- Fruit pulp or fruit juice based drink deleted --- Fruit pulp or fruit juice based drinks : 22029921 |---- Cranberry products Free --- Fruit pulp or fruit juice based drinks : 22029929 |---- Other Free 22029930 |---Beverages containing milk deleted ---Beverages containing milk : 22029931 |---- Cranberry products Free --- Beverages containing milk: 22029939 |---- Other Free 22029990 Sti ee ee ee deleted oa

---Other : 22029991 |---- Cranberry products Free --- Other : 22029999 |---- Other Free -Fluorspar : -- Containing by weight more than 97 25292200 |percent of calcium fluoride deleted -- Containing by weight more than 97 % of calcium 2529 22 {fluoride : -- Containing by weight more than 97 % of calcium fluoride : 25292210 |--- Acid grade Free -- Containing by weight more than 97 % of calcium 2529 22 {fluoride : 90 --- Other Free 26151000 |- Zirconium ores and concentrates Deleted 261510 |-Zirconium ores and concentrates : 26151010 Ea ee a ee Hafnium Free 26151090 |--- Other Free 28419000 |- Other i Deleted 284190 |- Other: 28419010 |--- Ammonium metavanadate Free 28419090 Lage ot ees ead Other Free 29051430 |---Amino butanol Deleted 29159010 |---Acetyl chloride Deleted -- Acetyl chloride, Propionyl chloride :---- Acetyl 29159011 chloride Free F-- Acetyl chloride, Propionyl chloride :---- Propionyl 29159012 chloride Free 29159099 Ne sere | Deleted 9159096 |---- Triethyl orthoformate Free

• Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives : - 29163400 |- Phenylacetic acid and its salts Deleted D916 34 -- Phenylacetic acid and its salts : 29163410 |--- Phenylacetic acid Free 29163490 ---Sc =e eee Free 29171920 |---Malonic acid Deleted +-___ Malonic acid, its salts and esters : ---- Malonic 29171921 [3010 Free ___ Malonic acid, its salts and esters : ---- Diethyl 29171922 |malonate Free 9171929 |--- Malonic acid, its salts and esters : ---- Other Free 29171990 net. see ee a | Other 9171970 |--- Ethoxy methylene malonate Free Cin?

29183070 |--- Methyl alpha-phenylacetoacetate Free 29189940 |--- P-2-P methyl glycidic acid and its esters Free 29221930 |--- DL-2 Aminobutanol Free 29224300 |-Anthranilic acid and its salts Deleted 2922 43 |-- Anthranilic acid and its salts : 29224310 [--- Anthranilic acid Free 29224390 |--- Other Free 29242990 |---Other Deleted 29242991 |--- Other : ---- Alpha-phenylacetoacetamide Free 29242999 --- Other : ---- Other Free 29270020 |--- Azobisisobutyronitrile (AIBN) Free 29322040 |--- Gibberellic acid Free 29322050 |--- Aceto butyrolactone Free 29329930 |--- Artemisinin Free 29329940 |--- 3,4-MDP-2-P methyl glycidic acid Free 29329950 |--- 3.4-MDP-2-P methyl glycidate Free 29333210 |Mepiquat chloride Deleted 29333220 |--- Piperidine Free 29333230 |--- Mepiquate chloride Free 29333700 |-- N-Phenethyl-4-piperidone (NPP) Free 29333990 |--- Derivatives of pyridine: ---- Other Deleted 29333970 |--- 4-Piperidone Free 29333980 |--- 1-Boc-4-piperidone Free 29333990 |--- Derivatives of pyridine: ---- Other Deleted 29333991 |--- Other :---- Norfentanyl Free 29333999 |*--- Other :---- Other Free 29349950 |--- Thymidine Free

• Alkaloids of ephedra and their derivatives;salts 29394100 |thereof- - Ephedrine and its salt Deleted 2939 41 _-- Ephedrine and its salts : 29394110 |--- Ephedrine Free 29394190 |--- Other Free
• Alkaloids of ephedra and their derivatives:salts 29394200 |thereof- - Pseudoephedrine (INN) and its salts Deleted 2939 42 _|-- Pseudoephedrine (INN) and its salts : Subject to Policy Condition No. 3 of 29394210 |--- Pseudoephedrine (INN) Free ithe Chapter Subject to Policy Condition No. 3 of 29394290 --- Other Free ithe Chapter
• Alkaloids of ephedra and their derivatives;salts 29394400 |thereof- - Norephedrine and its salts Deleted 2939 44 _|-- Norephedrine and its salts : QL".

Subject to Policy (Condition No. 3 of 29394410 |--- Norephedrine Free the Chapter Subject to Policy Condition No. 3 of 29394490 |--- Other Free he Chapter

• Alkaloids of rye ergot and their derivatives; salts 29396300 |thereof : -- Lysergic acid and its salts Deleted ‘2939 63 |-- Lysergic acid and its salts : OC from Narcotics (Commissioner of 29396310 |--- Lysergic acid Free India, Gwalior OC from Narcotics (Commissioner of 29396390 |--- Other Free India, Gwalior 33021010 |--- Synthetic flavouring essences Deleted

• --- Synthetic flavouring essences : ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by 33021011 |volume exceeding 0.5 % vol., determined at 20 °C Free 33021019 [“--- Synthetic flavouring essences :---- Other Free 33021090 |--- Other Deleted --- Other : ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 % vol., 33021091 |determined at 20 °C Free 33021099 |--- Other : ---- Other Free 39232990 |--- Other Deleted 39232991 [“--- Other : ---- Biodegradable Free 39232999 |*--- Other :---- Other Free

• In the wet state (including wet- blue) ; -- Full grains, 41041100 junsplit; grain splits Deleted 4104 11 _}- Full grains, unsplit; grain splits : 41041110 |--- Wet blues Free 41041190 |--- Other Free 41041900 |- In the wet state (including wet- blue) : --Other Deleted 4104 19 _|-- Other: 41041910 |--- Wet blues Free 41041990 }--- Other : Free 41051000 |- In the wet state (including wet- blue) Deleted 4105 10 }- In the wet state (including wet-blue) : 41051010 |--- Wet blues Free 41051090 |--- Other Free 41062100 |-Of goats or kids : -- In the wet state (including wet- _|Deleted Qed -.

blue) 4106 21 |-- In the wet state (including wet-blue) : 41062110 |--- Wet blues Free 41062190 |--- Other Free 41063100 |- Of swine : -- In the wet state (including wet-blue) Deleted 410631 _|-- In the wet state (including wet-blue) : 41063110 --- Wet blues Free 41063190 |--- Other Free 41069100 |- Other : -- In the wet state (including wet-blue) Deleted 4106 91 |-- In the wet state (including wet-blue) : 41069110 |--- Wet blues Free 41069190 |--- Other Free 47020000 |Chemical wood pulp, dissolving grades. Deleted 4702 (CHEMICAL WOOD PULP, DISSOLVING GRADES 4702 00 | Chemical wood pulp, dissolving grades : 47020010 |--- Rayon grade wood pul Free 47020090 |--- Other Free 48239040 |--- Kites Free 73051119 |----Other---Non-galvanised pipes, of iron : Free 73051219)------- Non-galvanised pipes, of iron : Free 73051121 |--- Non-galvanised pipes: ---- Of iron Deleted ---Non-galvanised pipes, of iron :----Clad, plated or 73051131 |coated Free 73051139 |--- Non-galvanised pipes: ---- Of iron Free ---Non-galvanised pipes, of iron :----Clad, plated or 73051129 |coated Deleted 73051141 |---Non-galvanised pipes, of iron :----Other Free 73051149 |--- Non-galvanised pipes: ---- Other Free --- Non-galvanised pipes, other :----Clad, plated or 173051221 |coated Deleted 73051231 |--- Non-galvanised pipes, other :----Other Free 73051239 |--- Non-galvanised pipes: ---- Of iron Free ---Non-galvanised pipes, of iron :----Clad, plated or 73051229 |coated Deleted 73051241 |---Non-galvanised pipes, of iron :----Other Free 73051249 |--- Non-galvanised pipes: ---- Other Free 73051919}----Other Free ---Non-galvanised pipes, other :----Clad, plated or 73051921 |coated Deleted 73051931 |---Non-galvanised pipes, other :----Other Free 173051939 |--- Non-galvanised (black) pipes: ---- of Iron Free ---Non-galvanised pipes, of iron :----Clad, plated or 73051929 |coated Deleted 73051941 |---Non-galvanised pipes, of iron :----Other Free

73051949 |-- Non-galvanised (black) pipes: ----other Free ---Non-galvanised pipes, other :----Clad, plated or 73053110 |coated Deleted 73053111 |---Non-galvanised pipes, other :----Other Free 73053121 |---Of Iron Free 73053129 [---Galvanised :----Of iron Free 73053190 |---Non-galvanised, of iron :----Clad, plated or coated |Deleted 73053119 |---Non-galvanised, of iron :----Other Free 73053131 |---Other Free 73053139 |---Galvanised :----Other Free 73053910 |---Non-galvanised, of iron :----Clad, plated or coated _|Deleted 73053911 |---Non-galvanised, of iron :----Other Free 73053921 |---of Iron Free 73053929 }|---Galvanised :----Of iron Free 73053990 |---Non-galvanised, of iron :----Clad, plated or coated [Deleted 73053919 |---Non-galvanised, of iron :----Other Free 73053931 |--- Other Free 73053939 |---Galvanised :----Other Free 73061919}----Other Free 73061921 |---Non-galvanised, other :----Clad, plated or coated _ [Deleted 73061931 |---Non-galvanised, other :----Other Free 73061939 |--- Non galvanised pipes: ---- Of iron Free ---Non-galvanised pipes, of iron :----Clad, plated or 73061929 |coated Deleted 73061941 |---Non-galvanised pipes, of iron :----Other Free 73061949 |--- Non galvanised pipes: ---- Other Free ---Non-galvanised pipes, other :----Clad, plated or 81019920 coated Free 84159000 |---Non-galvanised pipes, other :----Other Deleted ---Bars and rods, other than those obtained simply by 841590 _|sintering, profiles, plates, sheets, strip and foil 84159010 |-Parts Free 84159090 LOC pe ee ee Rea Free ---Separately presented indoor units or outdoor units 84219900 |for split-system air conditioning machines Deleted 842199 Palen oe ae ee ee 84219910 |-Parts : -- Other Free 84219990 Pie eee i ee en : Free ---Reverse Osmosis (RO) membrane element for 85079020 {household type filters Free 85291093 2 eee el ie SE Free 85299030 |---Battery separators ‘ Free 8609 ----Other, for apparatus of headings 8525 to 8527 860900 --000, for apparatus of headings 8525 to 8527

CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY IDESIGNED AND EQUIPPED FOR CARRIAGE BY 86090010 J|ONE OR MORE MODES OF TRANSPORT Free -Containers (including containers for the transport of fluids) specially designed andequipped for carriage by 86090010 jone or more modes of transport : Free 86090090 |---Refrigerated containers Free ANNEXURE-II Annexure referred to in DGFT Notification No. 24/2026-27 dated 22" July, 2026 regarding ‘Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 2022)’ ITC (HS) Code |Revised Description 29171970 --- Ethoxy methylene malonate 29333700 -- N-Phenethyl-4-piperidone (NPP) 73051119 ----Other---Non-galvanised pipes, of iron : 73051219 Jee Non-galvanised pipes, of iron : 73051919 Pe ee oe ee | 73061919 pal ee ee a |