DGFT notification 31/2026-2027 · 20 Aug 2026
Official title
Amendment in import policy of Raw Sugar classified under Exim Code 170114 of Chapter 17 of Schedule–1 (Import Policy) of ITC (HS), 2022 and one-time conversion from Advance Authorisation Scheme to Tariff Rate Quota (TRQ) Scheme – reg.
Official record
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The government amends the import policy for Raw Sugar under Exim Code 170114 to allow duty-free imports of 10 lakh metric tons under a Tariff Rate Quota scheme until 31 October 2026. Holders of Advance Authorisations issued under SION E52 receive a one-time option to convert to the Tariff Rate Quota scheme for quantities imported before 20 August 2026. This conversion requires payment of the exempted GST. The refined sugar produced from this raw sugar must reach the domestic market by 31 October 2026. The Directorate General of Foreign Trade will issue a separate Public Notice to define the administrative procedures for the quota and the conversion process.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY PART-II, SECTION 3, SUB-SECTION (ii)]
Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Vanijya Bhawan, New Delhi
Notification No. 31/2026-2027 New Delhi, Dated: 20/08/2026
S.O. (E): In exercise of powers conferred by Section 3 of FT (D&R) Act, 1992, read with paragraph 1.02 and 2.01 of the Foreign Trade Policy, 2023, as amended from time to time, the Central Government hereby amends the import policy condition for 'Raw Sugar' classified under Exim Code 170114 of Chapter 17 of ITC (HS), 2022 — Schedule-1 (Import Policy) as under:
| Exim Code | Item Description | Policy | Existing Policy Condition | Revised Policy Condition |
|---|---|---|---|---|
| 170114 | Raw Sugar | Free | - | Import is "Free" subject to a Tariff Rate Quota (TRQ) of 10 lakh MT (duty-free) up to 31.10.2026, subject to the conditions specified below. |
2. In addition to the TRQ of 10 lakh MT mentioned above, Advance Authorisations already issued under SION E52 are given a one-time option for conversion from the Advance Authorisation Scheme to the TRQ Scheme in respect of the quantity of Raw Sugar actually imported under such Advance Authorisations up to the date of this Notification. This will include refined sugar, already produced and to be produced out the imported raw sugar available under the Advance Authorisation.
3. The conversion is subject to payment of the exempted GST availed at the time of import, condition that the refined sugar manufactured out of the imported Raw Sugar shall be sold in the domestic market by 31.10.2026 and such other conditions as may be prescribed.
4. The DGFT shall specify the procedure for administering the TRQ and the one-time conversion from the Advance Authorisation Scheme to the TRQ Scheme through a Public Notice.
Effect of this Notification:
The import policy for raw sugar is amended to allow 10 Lakh MT of duty-free imports under TRQ till 31.10.2026.
Further, a one-time option is provided for conversion of Advance Authorisations already issued under SION E-52 to the TRQ Scheme, in respect of the quantity of Raw Sugar actually imported thereunder up to the date of this Notification subject to specified conditions.
This is issued with the approval of the Hon'ble Minister of Commerce & Industry.
[Signature] (Lav Agarwal) Director General of Foreign Trade & Ex-officio Addl. Secretary to the Govt. of India Email: dgft@nic.in
(Issued from File No: 01/89/180/43/AM-26/PC-2(A)/ [E-47338])
