[To be published in the Gazette of India Extraordinary (Part-I, Section-I)]
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Public Notice No. 19 /2026-27
Dated: 09th July, 2026
Subject: Amendments under Para 2.92 and Appendix-2A of Handbook of Procedure 2023 for inclusion of TRQs under India – United Kingdom Comprehensive Economic and Trade Agreement (CETA)-reg.
In exercise of powers conferred under paragraph 1.03 read with 2.04 of the Foreign Trade Policy 2023, as amended from time to time, the Directorate General of Foreign Trade hereby amends Para 2.92 and Appendix-2A of the Handbook of Procedure, 2023 to incorporate the items mentioned and related provisions for Tariff Rate Quota (TRQ) under India – United Kingdom (UK) Comprehensive Economic and Trade Agreement (CETA) as follows –
- Para 2.92 of the HBP, 2023 is amended to include the following annual Import TRQs under India-UK (CETA)-
(I) (a)
| ICE-Passenger Car (HS8703)-Completely Built Units (CBU) | | | | | | |
|---|
| Year | more than 3000 cc petrol and more than 2500 cc diesel | From 1500 cc(petrol) to (and incl.) 2500cc (diesel) / 3000 cc (petrol) | Upto (and incl.) 1500 cc | Total Quota | | | |
| In-quota tariff(Base customs duty – 110.0%) | Quota Size | In-quota tariff(Base customs duty – 66.0 %) | Quota Size | In-quota tariff (Base rate of customs duty – 66.0%) | Quota Size | |
| 1 | 30.0% | 10,000 | 50.0% | 5,000 | 50.0% | 5,000 | 20,000 |
| 8 | 10.0% | 14,100 | 10.0% | 7,050 | 10.0% | 7,050 | 28,200 |
|---|
| 9 | 10.0% | 13,000 | 10.0% | 6,500 | 10.0% | 6,500 | 26,000 |
| 10 | 10.0% | 11,900 | 10.0% | 5,950 | 10.0% | 5,950 |
(b) The tariff codes to which this TRQ applies are as follows:
| HS Code | | |
|---|
| 87032110 | 87032391 | 87033199 |
| 87032191 | 87032399 | 87033210 |
| 87032199 | 87032410 | 87033291 |
| 87032210 | 87032491 | 87033299 |
| 87032291 | 87032499 | 87033310 |
| 87032299 | 87033110 | 87033391 |
| 87032310 | 87033191 | 87033399 |
(II)(a)
| Electric/Hybrid/Hydrogen-Passenger Cars(HS8703)-CBU | | | | | | |
|---|
| Year | Below£40,000CIF | £40,000CIFto £80,000CIF (inclusive) | Above£80,000CIF | Total Quota | | | |
| In-quota tariff | Quota Size | In-quota tariff (Base rate of customs duty – 110.0%) |
| 8 | No | Nil | 30.0% | 800 | 20.0% | 8,000 | 8,800 |
|---|
| 9 | No | Nil | 20.0% | 1,000 | 15.0% | 10,000 | 11,000 |
| 10 | No | Nil | 10.0% | 1,200 | 10.0% | 12,000 |
(b) The tariff codes to which this TRQ applies are as follows:
| HS Code | | | |
|---|
| 87034010 | 87035030 | 87036090 | 87038010 |
| 87034030 | 87035090 | 87037010 | 87038030 |
| 87034090 | 87036010 | 87037030 | 87038090 |
| 87035010 | 87036030 | 87037090 | 87039000 |
(III)(a)
| ICE-Goods Vehicles (HS-8704)-Completely Built Units | | |
|---|
| Year | In-Quota Duty (BaseRate-44.0%) | Out-of-Quota Duty (BaseRate-44.0%) | Quota Size |
| Year1 | 37.0 % | 41.8% | 2,500 |
| Year2 | 29.9% | 39.6% | 2,750 |
| Year3 | 22.9% | 37.4% | 3,000 |
| Year4 | 15.8% | 35.2% |
(b) the tariff codes to which this TRQ applies are as follows:
| HS Code | | |
|---|
| 87041010 | 87042200 | 87043100 |
| 87042100 | 87042300 | 87043200 |
-
Import would be subject to the relevant Ministry of Finance (Department of Revenue) Notification (as amended from time to time) relating to India-UK (CETA).
-
At the time of clearance of the import consignment, the importer in India must produce a Certificate of Origin issued by concerned authorities in UK.
-
The application window for submission of TRQ applications, for each calendar year, will be intimated through a separate Public Notice from time to time.
-
All applications for grant of TRQ authorizations shall be submitted online through the DGFT website (https://dgft.gov.in)→ Import Management System → Tariff Rate Quota (TRQ).
-
Only Original Equipment Manufacturers (OEMs), Dealers/Channel Partners duly authorised by the OEMs of vehicles originating in the UK shall be eligible to apply for the TRQ.
-
To be eligible, each applicant shall submit a pre-purchase agreement issued by an Original Equipment Manufacturer of the vehicles originating in the UK setting out the quantity of vehicles agreed to be supplied to the applicant during the TRQ year for importation into India under each TRQ.
-
If the total quantities applied for are below the total available quantity under a given TRQ, each eligible applicant for that TRQ shall be allocated the requested quantity, and the remaining available quantity shall be made available for filing of applications.
-
If the total TRQ quantities applied for exceed the total number of vehicles that may be imported under the relevant TRQ, the TRQ quantities shall be allocated among all eligible applicants in proportion to the quantity that each eligible applicant has requested on the basis of the pre-purchase agreement.
-
When an importer fails to import a significant share of the quantity allocated to it in a TRQ year, the competent authority shall, in determining that importer's allocation for the subsequent TRQ yeartake such under-utilization into account so as to ensure effective utilization of TRQ.
-
The year in respect of these imports will be the period from 1st January to 31st December, i.e., calendar year in India.
-
DGFT shall monitor the cumulative quantities for TRQ Certificates issued. No TRQ Certificates shall be issued once the stated TRQ quantity limit is reached.
-
The TRQ issued by DGFT shall contain the name and address of the importer, Importer - Exporter Code (IEC), Customs notification number, tariff item as applicable, quantity and validity period of the TRQ.
(Lav Agarwal)
Director General of Foreign Trade&
Addl. Secretary to the Government of India
Email: dgft@nic.in
[Issued from File No. 01/89/180/110/AM-25/PC-2(A)/E-45719]
