DGFT public notice Public Notice No. 20/2026-27 · 13 Jul 2026
Official title
Amendments under Para 2.92 and Appendix-2A of Handbook of Procedure 2023 for inclusion of TRQs under India – Oman Comprehensive Economic Partnership Agreement (CEPA) -reg.
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The Directorate General of Foreign Trade has amended the Handbook of Procedure 2023 to incorporate Tariff Rate Quota (TRQ) provisions under the India–Oman Comprehensive Economic Partnership Agreement (CEPA). The update specifies TRQ modalities for various goods, including dates, marble, chemicals, plastics, and aluminum products. Importers must obtain a Certificate of Origin from the competent authority in Oman and apply for TRQ authorizations online via the DGFT portal. Authorizations are valid for up to 12 months or until the end of the financial year, whichever is earlier. Imports are subject to electronic debit in the Indian Customs Electronic Data Interchange System. Applications for annual allocations from FY 2027-28 onwards must be submitted by 28th February of the preceding financial year.
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[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. 20/2026-27 Dated: 13th July, 2026
Subject: Amendments under Para 2.92 and Appendix-2A of Handbook of Procedure 2023 for inclusion of TRQs under India – Oman Comprehensive Economic Partnership Agreement (CEPA) -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 Director 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 – Oman Comprehensive Economic Partnership Agreement (CEPA) as follows:
| HS Code | Description | MFN Rate | TRQ Modality |
|---|---|---|---|
| 08041010 | Dates, Fresh | 30% | TEI with TRQ of up to 2,000 tonnes (cumulative for both lines) |
| 08041090 | Dates, Other | 30% | |
| 25151210 | Marble and travertine : --- Blocks | 40% | TR to 25 %, MIP of USD 150 per MT and maximum import quota of 100 KTA |
| 25151220 | Marble and travertine : --- Slabs | 40% | TR to 25 %, MIP of USD 25 per sq mtr and maximum import quota of 1.5 mn sq mtr per annum |
| 29053100 | Ethylene Glycol (Ethanediol) | 5% | TR of 50% phased in 5 years (TRQ of 150 KTA) |
| 38170011 | Linear Alkylbenzenes | 7.5% | TR of 50% over 5 years with TRQ (3-year average import for CY 2018, 19, 21) |
| 38170019 | Alkylbenzenes (mixed), Other | 7.5% | |
| 39011010 | LLDPE — Ethylene monomer contributes ≥95% by weight of total polymer content | 7.5% | TR of 50% over 5 years (Cumulative TRQ of 150 KTA for 7 TLs phased over 7 years with 75 KT in Year 1) |
| 39011020 | Low Density Polyethylene (LDPE) | 7.5% | |
| 39011090 | Other | 7.5% | |
| 39012000 | Polyethylene having a specific gravity of 0.94 or more | 7.5% | |
| 39014010 | LLDPE — Ethylene monomer contributes <95% by weight of total polymer content | 7.5% | |
| 39014090 | Other | 7.5% | |
| 39019000 | Other | 7.5% | |
| 39021000 | Polypropylene | 7.5% | TR of 50% over 5 years (Cumulative TRQ of 75 KTA for 3 TLs phased over 7 years) |
| 39023000 | Propylene Copolymers | 7.5% | |
| 39029000 | Other | 7.5% | |
| 39022000 | Poly Iso-Butylene | 7.5% | TR over 7 years (TRQ up to 125% of 3 FY average volume) |
| 39031100 | Expansible | 7.5% | TR of 50% over 5 years with TRQ (3-year average import for CY 2018, 19, 21) |
| 39031910 | Moulding Powder | 7.5% | |
| 39031990 | Other | 7.5% | |
| 39033000 | Acrylonitrile-Butadiene-Styrene (ABS) Copolymers | 7.5% | |
| 39041010 | Binders for Pigments | 10% | TR of 50% over 5 years with TRQ (3-year average import for CY 2018, 19, 21) |
| 39041020 | Suspension Grade PVC Resin | 10% | |
| 39041090 | Other | 10% | |
| 39042100 | Non-Plasticised | 10% | |
| 39042200 | Plasticised | 10% | |
| 39043010 | Poly(Vinyl Derivatives) | 10% | |
| 39043090 | Other | 10% | |
| 39044000 | Other Vinyl Chloride Copolymers | 10% | |
| 39046910 | Poly(Vinyl Fluoride) — in one of the forms mentioned in Note 6(b) to this Chapter | 7.5% | |
| 39049010 | Chlorinated Poly Vinyl Chloride (CPVC) Resin | 10% | |
| 39049090 | Other | 7.5% | |
| 39076110 | PET Flake (Chip) — viscosity number of 78 ml/g or higher | 7.5% | TR of 50% over 5 years with TRQ (cumulative 10 KT for 39076110, 39076190, 39076930 phased over 5 years) |
| 39076190 | Other Primary Form | 7.5% | |
| 39076930 | PET Flake (Chip) | 7.5% | |
| 39095000 | Polyurethanes | 7.5% | TR of 50% over 5 years with TRQ (3-year average import for CY 2018, 19, 21) |
| 68022110 | Marble Blocks/Tiles | 40% | TR to 25% in 3 years (Cumulative TRQ of 1.5 mn sq.mtr for the three Tariff Lines) |
| 68022120 | Marble Monumental Stone | 40% | |
| 68022190 | Other | 40% | |
| 74081110 | Copper Weld Wire (diameter >6 mm) | 5% | TEP over 5 years (TRQ of 150% of 3-year moving average volume) |
| 74081190 | Other | 5% | |
| 74081910 | Copper Weld Wire (diameter ≤6 mm) | 5% | |
| 74081920 | Welding Wire | 5% | |
| 74081990 | Other | 5% | |
| 76011010 | Ingots (Aluminium, unwrought, not alloyed) | 7.5% | TEP over 10 years with TRQ (preceding 3-year moving average imports for Years 1 to 3; 115% of preceding 3 years TRQ utilization from Year 4 onwards) |
| 76012010 | Ingots (Aluminium alloys, unwrought) | 7.5% | |
| 76012020 | Billets (Aluminium alloys, unwrought) | 7.5% | |
| 76051100 | Aluminium wire (not alloyed) — cross-sectional dimension exceeds 7 mm | 7.5% |
TEI = Tariff Elimination Immediate | TEP = Tariff Elimination Phased | TR = Tariff Reduction | TRQ = Tariff Rate Quota | KTA = Kilo Tonnes per Annum.
Import would be subject to the relevant Ministry of Finance (Department of Revenue) Notification No. 20/2026-Customs dated 31st May, 2026 (as amended from time to time) relating to India-Oman CEPA.
At the time of clearance of the import consignment, the importer in India shall produce a Certificate of Origin issued by the competent authority in Oman.
The year for the purposes of these imports shall be the period from 1st April to 31st March, i.e., the financial year in India.
All applications for grant of TRQ authorisations shall be submitted online through the DGFT website (https://dgft.gov.in) --> under Import Management System -->Tariff Rate Quota (TRQ)
The application, along with the requisite fee, shall be filed online. The last date for submission of applications for annual allocation for FY 2027-28 and onwards shall be 28th February of the preceding financial year.
For the Financial Year 2026-27, the details of the application window for filing TRQ applications will be communicated through a separate Public Notice for allocation of the eligible quota quantity on a pro-rata basis for the remaining part of the Financial Year, reckoned from the date of entry into force of the Agreement.
The TRQ authorisation shall contain the following particulars: the name and address of the importer, Importer-Exporter Code (IEC), Customs notification number, applicable tariff item, quantity, and validity period of the authorisation.
The TRQ authorisation shall be issued electronically by the Directorate General of Foreign Trade and transmitted to the Indian Customs Electronic Data Interchange System (ICES) system.
Imports against the TRQ shall be allowed only upon electronic debit of the authorised quantity in the ICES system.
The TRQ authorisation shall be valid for a maximum period of 12 months or till the end of the Financial Year, whichever is earlier. Imports under a TRQ authorisation may be cleared through Indian Customs only during the validity period of the TRQ authorisation.
Procedure for application for imports under TRQ under India-Oman CEPA, as enumerated above, shall be incorporated as Annexure VIII to Appendix 2A of the Handbook of Procedures 2023.
Effect of this Public Notice: The procedure for allocation of Tariff Rate Quotas (TRQs) under the India-Oman CEPA is hereby notified.
(Lav Agarwal) Director General of Foreign Trade & Addl. Secretary to the Government of India Email: dgft@nic.in
[Issued from File No. 01/89/180/07/AM-26/PC-2(A)/E-46336]
