Director General of Foreign Trade amends Para 2.92 and Appendix-2A of the Handbook of Procedure, 2023, to incorporate items and provisions for Tariff Rate Quota (TRQ) under the India–Oman Comprehensive Economic Partnership Agreement (CEPA).

Para 2.92 of the HBP, 2023 is amended to include annual import TRQs for specified goods under India-Oman CEPA, with corresponding MFN rates and TRQ modality. Imports are subject to Ministry of Finance (Department of Revenue) Notification No. 20/2026-Customs dated May 31, 2026. The import year runs April 1 to March 31.

TRQ authorisation applications are filed online via the DGFT website under the Import Management System; the last date for annual allocation applications for FY 2027-28 onward is February 28 of the preceding financial year; for FY 2026-27, the application window will be separately notified.

TRQ authorisation particulars include importer name/address, IEC, Customs notification number, tariff item, quantity, and validity period; authorisation is issued electronically by DGFT and transmitted to the Indian Customs EDI System (ICES); imports are permitted only upon electronic debit of the authorised quantity; authorisation validity is a maximum of 12 months or till the end of the financial year, whichever is earlier.

The procedure is to be incorporated as Annexure VIII to Appendix 2A of the Handbook of Procedures 2023. At clearance, importers must produce a Certificate of Origin issued by the competent authority in Oman.