Notification/Circular No.: 26/2026-27 dated July 27, 2026
Applicable Act/Rules: Foreign Trade (Development & Regulation) Act, 1992 | Foreign Trade Policy, 2023
Applicable Section/Rule: Section 3 & 5 | Paragraphs 1.02 and 2.01
Effective Date: July 27, 2026
The Directorate General of Foreign Trade, Department of Commerce, Ministry of Commerce and Industry issued Notification No. 26/2026-27 dated July 27, 2026, regarding harmonisation of Schedule-II (Export Policy) of ITC (HS) 2022 with amendments introduced through the Finance Act, 2026 dated March 30, 2026. The notification amends Schedule-II of ITC (HS) 2022 and states that the amendments shall come into force with immediate effect.
The notification incorporates modifications and amendments in the Section Notes, Chapter-wise Main Notes, Sub-Heading Notes and Supplementary Notes of Schedule-II of ITC (HS) 2022 through Annexure-I. It also provides the list of ITC (HS) codes introduced, deleted, amended, split or merged through Annexure-II.
The amendments cover ITC (HS) classifications across multiple chapters, including Chapters 3, 8, 12, 13, 20, 21, 22, 25, 26, 28, 29, 33, 39, 41, 47, 48, 73, 81, 84, 85 and 86. The changes include substitution, insertion and deletion of tariff items and amendments to entries in the relevant policy columns.
Annexure-II records corresponding changes to individual ITC (HS) codes, including deletion of certain existing codes and insertion of new codes with specified export policy classifications and policy conditions. For example, codes relating to certain frozen products, fruits, extracts, chemicals, beverages, containers and other products are revised, deleted or introduced as specified in the annexure.
The notification states that the updated ITC (HS) codes will be available on the DGFT website.
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