Extension of Duty-Free Import Period for Raw Sugar under TRQ

Notification/Circular No.: Notification No. 45/2026-27 dated October 19, 2026

Applicable Act/Rule: Foreign Trade (Development & Regulation) Act, 1992; Foreign Trade Policy, 2023; ITC (HS), 2022, Schedule I (Import Policy).

Applicable Section/Rule: Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act, 1992; Paragraphs 1.02 and 2.01 of the Foreign Trade Policy, 2023.

The Directorate General of Foreign Trade (DGFT), Department of Commerce, Ministry of Commerce and Industry, Government of India, has amended the import policy condition for raw sugar classified under Exim Code 170114 of Chapter 17 of Schedule I (Import Policy) of ITC (HS), 2022. The amendment continues the import policy provisions specified under Notification No. 31/2025-26 dated August 20, 2026.

The import policy for raw sugar under Exim Code 170114 remains “Free”, subject to a Tariff Rate Quota (TRQ) of 10 lakh metric tonnes (MT) on a duty-free basis. The deadline for imports under this TRQ has been extended from October 31, 2026, to December 31, 2026.

All other conditions specified in Notification No. 31/2025-26 dated August 20, 2026, remain unchanged. The notification has been issued with the approval of the Minister of Commerce and Industry.

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