Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry, issued Trade Notice No. 07/2026-27 dated June 3, 2026, addressed to Industry, Relevant Stakeholders, Export Promotion Councils, and Commodity Boards. The Finance Act, 2026 has introduced changes to the First Schedule of the Customs Tariff Act, 1975, including amendments in HS Codes, Product Descriptions, and Chapter Notes. DGFT is in the process of aligning Schedule-II (Export Policy) of ITC (HS) 2022 accordingly.

In line with Para 1.07A of FTP 2023, which provides for stakeholder consultation during formulation or amendment of Foreign Trade Policy, DGFT has invited views, suggestions, and comments from stakeholders including exporters, industry associations, and experts on the proposed amendments. Submissions are to be made within 7 days of issuance of this Trade Notice to export-dgft@nic.in.

The proposed changes are enclosed as two annexures:

Annexure-I contains proposed changes in Chapter Notes across 21 Chapters of the Customs Tariff Act, 1975 — Chapters 3, 8, 12, 13, 20, 21, 22, 25, 26, 28, 29, 33, 39, 41, 47, 48, 73, 81, 84, 85, and 86 — covering substitution, insertion, and omission of tariff items and supplementary notes, and revision of duty rates.

Annexure-II contains proposed changes in HS Codes and Product Descriptions as introduced in the Finance Act, 2026, covering 199 tariff line entries across the same chapters, specifying deletions of existing tariff items and introduction of revised tariff items with corresponding export policy designations of FREE, PROHIBITED, STE, or subject to applicable Policy Conditions.

This Trade Notice is issued with the approval of the Competent Authority in accordance with Para 1.07A of FTP 2023.