Public Notice No.: 19/2026-27 dated July 09, 2026
Applicable Act/Rule: Foreign Trade Policy 2023 / Handbook of Procedures 2023
Applicable Section/Rule: Paragraph 2.92 and Appendix-2A, read with paragraph 1.03 and paragraph 2.04
The public notice is issued by the Directorate General of Foreign Trade (Department of Commerce, Ministry of Commerce & Industry) in exercise of powers conferred under paragraph 1.03 read with paragraph 2.04 of the Foreign Trade Policy 2023, as amended.
Paragraph 2.92 of the Handbook of Procedure, 2023 is amended to include annual Import Tariff Rate Quotas (TRQs) under the India–UK Comprehensive Economic and Trade Agreement (CETA) for three vehicle categories: ICE-Passenger Cars (HS8703 CBU), Electric/Hybrid/Hydrogen-Passenger Cars (HS8703 CBU), and ICE-Goods Vehicles (HS-8704 CBU), each with year-wise in-quota/out-of-quota tariffs and quota sizes, along with applicable HS codes.
Key procedural conditions include: imports subject to the relevant Ministry of Finance (Department of Revenue) notification; a Certificate of Origin from UK authorities required at clearance; online submission of applications via the DGFT website; eligibility limited to OEMs and their authorised dealers/channel partners, supported by a pre-purchase agreement; proportionate allocation where applications exceed available quota; consideration of prior under-utilisation in future allocations; a TRQ year running January 1 to December 31; TRQ Certificate validity of up to 12 months or till calendar year-end, whichever is earlier; an expectation that importers pass on concessional duty benefits to end buyers; a review of allocation modalities after 2 years (from 2028); and insertion of the application procedure under Annexure VI of Appendix 2A of the Handbook of Procedures 2023. DGFT reserves the right to modify, amend, relax, or prescribe additional conditions.
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