Harmonisation of Schedule-II (Export Policy), ITC (HS) 2022 with Finance Act 2026

[To be published in 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. 26 /2026-27 Dated: 27 July, 2026

Subject: Harmonisation of Schedule-II (Export Policy), ITC (HS) 2022 with amendments introduced vide Finance Act, 2026 - regarding.

S.O (E): In exercise of the powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development & Regulation) Act 1992, read with Para 1.02 and 2.01 of the Foreign Trade Policy 2023, as amended from time to time, the Central Government hereby amends Schedule-II (Export Policy), ITC (HS) 2022, on the lines of the Finance Act, 2026 dated March 30, 2026.

2. The modifications/amendments in the Section Notes, Chapter-wise Main Notes, Sub-Heading Notes and Supplementary Notes as per the Finance Act, 2026 are annexed herewith (Annexure-I).

3. The List of ITC (HS) codes introduced/deleted/amended/split/merged as per Finance Act, 2026 are annexed herewith (Annexure-II).

4. The updated ITC (HS) shall be available on the website of DGFT (https://dgft.gov.in).

Effect of this Notification: Schedule-II (Export Policy), ITC (HS) 2022 is being amended in line with the Finance Act, 2026. This shall come into force with immediate effect.

(Lav Agarwal) Director General of Foreign Trade & Ex-Officio Additional Secretary to the Government of India E-mail: dgft@nic.in

(Issued from F. No. 01/91/191/121/AM23/EC/e-35174)

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ANNEXURE – I

Annexure referred to in DGFT Notification No. 26 dated 27.07.2026 regarding 'Schedule-II (Export Policy) of ITC(HS) 2022 in sync with Finance Act 2026

1. Chapter 3:

2. in Chapter 3, in heading 0306, for tariff item 03061900 and the entries relating thereto, the following shall be substituted, namely:— “030619 -- Other : 030619 10 --- Krill. 03061990--- Other

Supplementary Note:

1. in Chapter 3, for the entry in column (4) occurring against tariff item 0306 36 60, the entry “Free” shall be substituted;

2. Chapter 8:

3. in Chapter 8,

(i) in heading 0802, for tariff item 08029900 and the entries relating thereto, the following shall be substituted, namely:— “080299 -- Other : 08029910 ---- Pecan nuts.

(ii) in heading 0810, for tariff item 081040 00 and the entries relating thereto, the following shall be substituted, namely:— “0810 40 - Cranberries, bilberries and other fruits of the genus Vaccinium : 081040 10 ---- Cranberries .

(iii) in heading 0811, for tariff items 0811 90 10 to 081190 90 and the entries relating thereto, the following shall be substituted, namely:— “--- Containing added sugar : 08119011 ---- Cranberries 081190 12 ---- Blueberries. 08119019 ---- Other--- Other : 08119091 ----- Cranberries. 08119092 ---- Blueberries . 08119099 ---- Other .

(iv) in heading 0813, after tariff item 0814020 and the entries relating thereto, the following shall be inserted, namely:— “08134030 --- Cranberries . 08134040 --- Blueberries .

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Supplementary Note:

1. in Chapter 8,—

(i) for the entry in column (4) occurring against tariff item 0802 11 00, the entry “Rs. 35 per kg.” shall be substituted;

(ii) for the entry in column (4) occurring against tariff item 0802 12 00, the entry “Rs. 100 per kg.” shall be substituted;

(iii) for the entry in column (4) occurring against tariff item 0802 31 00, the entry “100%” shall be substituted;

3. Chapter 12:

4. in Chapter 12, in heading 1207, after tariff item 12079940 and the entries relating thereto, the following shall be inserted, namely:— “12079950 ---- Shea nuts.

Supplementary Note:

1. in Chapter 12, for the entry in column (4) occurring against tariff items 1209 10 00, 1209 21 00, 1209 22 00, 1209 23 00, 1209 24 00, 1209 25 00, 1209 29 10, 1209 29 90 and 1209 30 00, the entry “15%” shall be substituted;

2. Chapter 13:

3. in Chapter 13, in heading 1302, for tariff items 13021919 to 13021930 and the entries relating thereto, the following shall be substituted, namely:— “130219 21 - --- Of Withania somnifera . - 13021922 ---- Of Bacopa monnieri. - 13021923 ---- Of Berberis aristata. - 13021924 ---- Of Boswellia serrata. - 13021925 ----- Of Emblica officinalis. - 13021926 ---- Of Ocimum sanctum. - 13021927 ---- Of Capsicum annuum . - 13021928 ---- Of Phaseolus vulgaris. - 13021931 ---- Of Piper nigrum. - 13021932 ---- Of Pterocarpus marsupium. - 13021933 ---- Of Punica granatum. - 13021934 ---- Of Salacia reticulata. - 13021935 ---- Of Tagetes erecta- 13021936 ---- Of Terminalia bellirica . - 13021937 ---- Of Curcuma longa. - 1302 19 38 ---- Of Zingiber officinale . - 13021939 ---- Other. - 1302 19 50 --- Cashew shell liquid (CNSL), crude. - 13021960 --- Purified and distilled CNSL (Cardanol) . -”;

4. Chapter 20:

5. in Chapter 20, in heading 2008,—

(i) for tariff item 20089300 and the entries relating thereto, the following shall be substituted, namely:— “200893 -- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) : 20089310 ---

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Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos). - 20089390 --- Other . -”;

(ii) after tariff item 200899 14 and the entries relating thereto, the following shall be inserted, namely:— “20089915 ---- Blueberries. -”;

(iii) after tariff item 2008 99 94 and the entries relating thereto, the following shall be inserted, namely:— “20089995 ---- Blueberries. -”;

Supplementary Note :

1. in Chapter 20, for the entry in column (4) occurring against tariff items 2008 19 21, 2008 19 22, 2008 19 29, 2008 19 91 and 2008 19 92, the entry “30%” shall be substituted;

2. Chapter 21:

3. in Chapter 21, in heading 2106, for tariff item 21069050 and the entries relating thereto, the following shall be substituted, namely:— “--- Compound preparations for making beverages : 21069051 ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding vol., determined at 20 °C. - 21069059 ----- Other. -”;

Supplementary Notes :

1. in Chapter 21, for the entry in column (4) occurring against tariff items 2106 90 11, 2106 90 19, 2106 90 20, 2106 90 30, 2106 90 40, 2106 90 60, 2106 90 70, 2106 90 80, 2106 90 91, 2106 90 92 and 2106 90 99, the entry “50%” shall be substituted;

2. Chapter 22:

3. in Chapter 22, in heading 2202, for tariff items 22029920 to 22029990 and the entries relating thereto, the following shall be substituted, namely:— “--- Fruit pulp or fruit juice based drinks : 22029921 ---- Cranberry products - 220299 29 ---- Other --- Beverages containing milk : 22029931 ---- Cranberry products - 22029939 ---- Other --- Other : 22029991 ---- Cranberry products - 22029999 ---- Other ”;

4. Chapter 25:

5. in Chapter 25, in heading 2529, for tariff item 25292200 and the entries relating thereto, the following shall be substituted, namely:— “252922 -- Containing by weight more than 97 % of calcium fluoride : 2529 22 10 --- Acid grade. - 25292290 ---- Other. ”;

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Supplementary Notes :

1.in Chapter 25,— 159

(i) for the entry in column (4) occurring against all the tariff items of heading 2504, the entry “2.5%” shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of heading 2505, the entry “Free” shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of heading 2506, the entry “2.5%” shall be substituted;

(iv) for the entry in column (4) occurring against tariff item 2530 90 91, the entry “Free” shall be substituted;

9. Chapter 26:

10. in Chapter 26, in heading 2615, for tariff item 26151000 and the entries relating thereto, the following shall be substituted, namely:— “261510 - Zirconium ores and concentrates : 26151010 --- Hafnium. Free - 26151090 --- Other. Free -”;

11. Chapter 28:

12. in Chapter 28, in heading 2841, for tariff item 28419000 and the entries relating thereto, the following shall be substituted, namely:— “284190 - Other : 28419010 --- Ammonium metavanadate. - 28419090 --- Other.”;