Syncing of ITC (HS) 2022 Schedule-1 Import Policy with Finance Act 2026 · Notification No. 24/2026-27
DGFT notification Notification No. 24/2026-27 · 22 Jul 2026
Official title
Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act, 2026, dated 30.03.2026 -reg.
Official record
Open source pageSummary
Check the official recordWhat changed
The Directorate General of Foreign Trade (DGFT) has amended the Indian Trade Classification (Harmonised System) 2022, Schedule-I (Import Policy) to align with the Finance Act, 2026. This notification updates the import policy by inserting, deleting, amending, splitting, or merging various ITC (HS) codes and their corresponding policy conditions. The changes affect a wide range of goods, including agricultural products, chemical extracts, industrial materials, and machinery components. Importers and stakeholders are required to refer to the updated Schedule-I available on the official DGFT website to ensure compliance with the revised classifications and descriptions. These amendments are effective immediately.
What you must do
- Importers must verify the updated ITC (HS) codes and policy conditions on the DGFT website to ensure compliance.
Key dates
- Effective from
- 22 Jul 2026
Document text
[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
Notification No. 24/2026-27 New Delhi, Dated: 22nd July, 2026
Subject: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act, 2026, dated 30.03.2026 -reg.
S.O. (E): In exercise of powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (as amended from time to time) read with paragraph 1.02 and 2.01 of the Foreign Trade Policy (FTP) 2023, the Central Government hereby amends ‘ITC (HS) 2022, Schedule-I (Import Policy)’ in sync with the Finance Act 2026 dated 30.03.2026.
-
The List of ITC(HS) Codes and related Policy Conditions inserted/deleted/amended/split/merged under ITC(HS) 2022, Schedule-I (Import Policy) in sync with the Finance Act, 2026 and is annexed herewith (Annexure-I).
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The amendments in the description of ITC (HS) codes in sync with the Finance Act, 2026 are annexed herewith (Annexure-II).
-
The updated ITC (HS) 2022 Schedule-1 (Import Policy) shall be available on the website of DGFT (https://dgft.gov.in).
Effect of this Notification:
ITC (HS) 2022, Schedule-I (Import Policy), is amended in sync with the Finance Act, 2026. This shall come into force with immediate effect.
This is issued with the approval of the Minister of Commerce & Industry.
(Lav Agarwal) Addl. Secretary to the Government of India & Director General of Foreign Trade Email: dgft@nic.in
[File No.01/89/180/27/AM-21/PC-2[A]/Part-I/E-31913]
ANNEXURE-I
Annexure referred to in DGFT Notification No. 24/2026-27 dated 22nd July, 2026 regarding ‘Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 2022]
| ITC (HS) Code | Item Description | Import Policy | Policy Condition |
|---|---|---|---|
| 03061900 | Frozen :- -Other | Deleted | |
| 30619 | -- Other : | ||
| 03061910 | --Other : --- Krill | Free | |
| 3061990 | --Other : --- Other | Free | |
| 08029900 | Other- - Other | Deleted | |
| 0802 99 | -- Other : --- Other | Free | |
| 08029910 | -- Other :--- Pecan nuts | Free | |
| 08029990 | -- Other : --- Other | Free | |
| 08104000 | - Cranberries, bilberries and other fruits of the genus Vacciniu | Deleted | |
| 0810 40 | - Cranberries, bilberries and other fruits of the genus Vaccinium : | ||
| 08104010 | --- Cranberries | Free | |
| 08104020 | --- Blueberries | Free | |
| 08104090 | --- Other | Free | |
| 08119010 | -- Containing added sugar | Deleted | |
| 08119011 | --- Containing added sugar :---- Cranberries | Free | |
| 08119012 | --- Containing added sugar :---- Blueberries | Free | |
| 08119019 | --- Containing added sugar :---Other : | Free | |
| 08119090 | -- Other | Deleted | |
| 08119091 | --- Other :---- Cranberries | Free | |
| 08119092 | --- Other :---- Blueberries | Free | |
| 08119099 | --- Other :---- Other | Free | |
| 08134030 | --- Cranberries | Free | |
| 08134040 | --- Blueberries | Free | |
| 12079950 | --- Shea nuts | Free | |
| 13021919 | --- Extracts: ---- Other | Deleted | |
| 13021920 | ---Extracts: ---- Cashew shell liquid (CNSL), crude | Deleted | |
| 13021921 | ---- Of Withania somnifera | Free | |
| 13021922 | ---- Of Bacopa monnieri | Free | |
| 13021923 | ---- Of Berberis aristata | Free | |
| 13021924 | ---- Of Boswellia serrata | Free | |
| 13021925 | ---- Of Emblica officinalis | Free | |
| 13021926 | ---- Of Ocimum sanctum | Free | |
| 13021927 | ---- Of Capsicum annuum | Free | |
| 13021928 | ---- Of Phaseolus vulgaris | Free | |
| 13021930 | ---Extracts: ---- Purified and distilled CN | Deleted | |
| 13021931 | ---- Of Piper nigrum | Free | |
| 13021932 | ---- Of Pterocarpus marsupium | Free | |
| 13021933 | ---- Of Punica granatum | Free | |
| 13021934 | ---- Of Salacia reticulata | Free | |
| 13021935 | ---- Of Tagetes erecta | Free | |
| 13021936 | ---- Of Terminalia bellirica | Free | |
| 13021937 | ---- Of Curcuma longa | Free | |
| 13021938 | ---- Of Zingiber officinale | Free | |
| 13021939 | ---- Other | Free | |
| 13021950 | --- Cashew shell liquid (CNSL), crude | Free | |
| 13021960 | --- Purified and distilled CNSL (Cardanol) | Free | |
| 20089300 | - Other, including mixtures other than those of sub-heading 2008 19 : - - Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) : | deleted | |
| 2008 93 | -- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) : | ||
| 20089310 | --- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos) | Free | |
| 20089390 | --- Other | Free | |
| 20089915 | ---- Blueberries | Free | |
| 20089995 | ----Blueberries | Free | |
| 21069050 | -- Compound preparations for making non-alcoholic beverages | deleted | |
| 21069051 | --- Compound preparations for making beverages :---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol., determined at 20 °C | Free | |
| 21069059 | --- Compound preparations for making beverages :---- Other | Free | |
| 22029920 | --- Fruit pulp or fruit juice based drink | deleted | |
| 22029921 | --- Fruit pulp or fruit juice based drinks : ---- Cranberry products | Free | |
| 22029929 | --- Fruit pulp or fruit juice based drinks : ---- Other | Free | |
| 22029930 | ---Beverages containing milk | deleted | |
| 22029931 | ---Beverages containing milk : ---- Cranberry products | Free | |
| 22029939 | ---Beverages containing milk : ---- Other | Free | |
| 22029990 | ---Other | deleted | |
| 22029991 | ---Other : ---- Cranberry products | Free | |
| 22029999 | --- Other : ---- Other | Free | |
| 25292200 | -Fluorspar : -- Containing by weight more than 97 percent of calcium fluoride | deleted | |
| 2529 22 | -- Containing by weight more than 97 % of calcium fluoride : | ||
| 25292210 | -- Containing by weight more than 97 % of calcium fluoride : --- Acid grade | Free | |
| 2529 22 90 | -- Containing by weight more than 97 % of calcium fluoride : --- Other | Free | |
| 26151000 | - Zirconium ores and concentrates | Deleted | |
| 2615 10 | -Zirconium ores and concentrates : | ||
| 26151010 | --- Hafnium | Free | |
| 26151090 | --- Other | Free | |
| 28419000 | - Other | Deleted | |
| 2841 90 | - Other : | ||
| 28419010 | --- Ammonium metavanadate | Free | |
| 28419090 | --- Other | Free | |
| 29051430 | ---Amino butanol | Deleted | |
| 29159010 | ---Acetyl chloride | Deleted | |
| 29159011 | “---Acetyl chloride, Propionyl chloride :---- Acetyl chloride | Free | |
| 29159012 | “---Acetyl chloride, Propionyl chloride :---- Propionyl chloride | Free | |
| 29159099 | ---Other | Deleted | |
| 29159096 | ---- Triethyl orthoformate | Free | |
| 29163400 | - Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives : - Phenylacetic acid and its salts | Deleted | |
| 2916 34 | -- Phenylacetic acid and its salts : | ||
| 29163410 | --- Phenylacetic acid and its salts : | Free | |
| 29163490 | --- Other | Free | |
| 29171920 | ---Malonic acid | Deleted | |
| 29171921 | “--- Malonic acid, its salts and esters : ---- Malonic acid | Free | |
| 29171922 | “--- Malonic acid, its salts and esters : ---- Diethyl malonate | Free | |
| 29171929 | “--- Malonic acid, its salts and esters : ---- Other | Free | |
| 29171990 | --- Other | Free | |
| 29171970 | --- Ethoxy methylene malonate | Free | |
| 29183070 | --- Methyl alpha-phenylacetoacetate | Free | |
| 29189940 | --- P-2-P methyl glycidic acid and its esters | Free | |
| 29221930 | --- DL-2 Aminobutanol | Free | |
| 29224300 | -Anthranilic acid and its salts | Deleted | |
| 2922 43 | -- Anthranilic acid and its salts : | ||
| 29224310 | --- Anthranilic acid | Free | |
| 29224390 | --- Other | Free | |
| 29242990 | ---Other | Deleted | |
| 29242991 | “--- Other : ---- Alpha-phenylacetoacetamide | Free | |
| 29242999 | “--- Other : ---- Other | Free | |
| 29270020 | -- Azobisisobutyronitrile (AIBN) | Free | |
| 29322040 | --- Gibberellic acid | Free | |
| 29322050 | --- Aceto butyrolactone | Free | |
| 29329930 | --- Artemisinin | Free | |
| 29329940 | --- 3,4-MDP-2-P methyl glycidic acid | Free | |
| 29329950 | --- 3,4-MDP-2-P methyl glycidate | Free | |
| 29333210 | Mepiquat chloride | Deleted | |
| 29333220 | --- Piperidine | Free | |
| 29333230 | --- Mepiquate chloride | Free | |
| 29333700 | -- N-Phenethyl-4-piperidone (NPP) | Free | |
| 29333990 | --- Derivatives of pyridine: ---- Other | Deleted | |
| 29333970 | --- 4-Piperidone | Free | |
| 29333980 | --- 1-Boc-4-piperidone | Free | |
| 29333990 | --- Derivatives of pyridine: ---- Other | Deleted | |
| 29333991 | “--- Other :---- Norfentanyl | Free | |
| 29333999 | “--- Other :---- Other | Free | |
| 29349950 | --- Thymidine | Free | |
| 29394100 | - Alkaloids of ephedra and their derivatives;salts thereof- - Ephedrine and its salt | Deleted | |
| 2939 41 | -- Ephedrine and its salts : | ||
| 29394110 | --- Ephedrine | Free | |
| 29394190 | --- Other | Free | |
| 29394200 | - Alkaloids of ephedra and their derivatives;salts thereof- - Pseudoephedrine (INN) and its salts | Deleted | |
| 2939 42 | -- Pseudoephedrine (INN) and its salts : | ||
| 29394210 | --- Pseudoephedrine (INN) | Free | Subject to Policy Condition No. 3 of the Chapter |
| 29394290 | --- Other | Free | Subject to Policy Condition No. 3 of the Chapter |
| 29394400 | - Alkaloids of ephedra and their derivatives;salts thereof- - Norephedrine and its salts | Deleted | |
| 2939 44 | -- Norephedrine and its salts : | ||
| 29394410 | --- Norephedrine | Free | Subject to Policy Condition No. 3 of the Chapter |
| 29394490 | --- Other | Free | Subject to Policy Condition No. 3 of the Chapter |
| 29396300 | - Alkaloids of rye ergot and their derivatives; salts thereof : -- Lysergic acid and its salts | Deleted | |
| 2939 63 | -- Lysergic acid and its salts : | ||
| 29396310 | --- Lysergic acid | Free | NOC from Narcotics Commissioner of India, Gwalior |
| 29396390 | --- Other | Free | NOC from Narcotics Commissioner of India, Gwalior |
| 33021010 | --- Synthetic flavouring essences | Deleted | |
| 33021011 | “--- Synthetic flavouring essences : ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 % vol., determined at 20 °C | Free | |
| 33021019 | “--- Synthetic flavouring essences :---- Other | Free | |
| 33021090 | --- Other | Deleted | |
| 33021091 | --- Other : ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 % vol., determined at 20 °C | Free | |
| 33021099 | --- Other : ---- Other | Free | |
| 39232990 | --- Other | Deleted | |
| 39232991 | “--- Other : -- Biodegradable | Free | |
| 39232999 | “--- Other :---- Other | Free | |
| 41041100 | - In the wet state (including wet- blue) : -- Full grains, unsplit; grain splits | Deleted | |
| 4104 11 | -- Full grains, unsplit; grain splits : | ||
| 41041110 | --- Wet blues | Free | |
| 41041190 | --- Other | Free | |
| 41041900 | - In the wet state (including wet- blue) : --Other | Deleted | |
| 4104 19 | -- Other : | ||
| 41041910 | --- Wet blues | Free | |
| 41041990 | --- Other | Free | |
| 41051000 | - In the wet state (including wet- blue) | Deleted | |
| 4105 10 | - In the wet state (including wet-blue) : | ||
| 41051010 | --- Wet blues | Free | |
| 41051090 | --- Other | Free | |
| 41062100 | -Of goats or kids : -- In the wet state (including wet-blue) | Deleted | |
| 4106 21 | -- In the wet state (including wet-blue) : | ||
| 41062110 | --- Wet blues | Free | |
| 41062190 | --- Other | Free | |
| 41063100 | - Of swine : -- In the wet state (including wet-blue) | Deleted | |
| 4106 31 | -- In the wet state (including wet-blue) : | ||
| 41063110 | --- Wet blues | Free | |
| 41063190 | --- Other | Free | |
| 41069100 | - Other : -- In the wet state (including wet-blue) | Deleted | |
| 4106 91 | -- In the wet state (including wet-blue) : | ||
| 41069110 | --- Wet blues | Free | |
| 41069190 | --- Other | Free | |
| 47020000 | Chemical wood pulp, dissolving grades. | Deleted | |
| 4702 | CHEMICAL WOOD PULP, DISSOLVING GRADES | ||
| 4702 00 | - Chemical wood pulp, dissolving grades : | ||
| 47020010 | --- Rayon grade wood pulp | Free | |
| 47020090 | --- Other | Free | |
| 48239040 | --- Kites | Free | |
| 73051119 | ---Other---Non-galvanised pipes, of iron : | Free | |
| 73051219 | ------Non-galvanised pipes, of iron : | Free | |
| 73051121 | --- Non-galvanised pipes: -- Of iron | Deleted | |
| 73051131 | ---Non-galvanised pipes, of iron :----Clad, plated or coated | Free | |
| 73051139 | --- Non-galvanised pipes: ---- Of iron | Free | |
| 73051129 | ---Non-galvanised pipes, of iron :----Clad, plated or coated | Deleted | |
| 73051141 | ---Non-galvanised pipes, of iron :----Other | Free | |
| 73051149 | --- Non-galvanised pipes: ---- Other | Free | |
| 73051221 | --- Non-galvanised pipes, other :----Clad, plated or coated | Deleted | |
| 73051231 | --- Non-galvanised pipes, other :----Other | Free | |
| 73051239 | --- Non-galvanised pipes: ---- Of iron | Free | |
| 73051229 | --- Non-galvanised pipes, other :----Clad, plated or coated | Deleted | |
| 73051241 | ---Non-galvanised pipes, of iron :----Other | Free | |
| 73051249 | --- Non-galvanised pipes: ---- Other | Free | |
| 73051919 | ---Other | Free | |
| 73051921 | ---Non-galvanised pipes, other :----Clad, plated or coated | Deleted | |
| 73051931 | ---Non-galvanised pipes, other :----Other | Free | |
| 73051939 | --- Non-galvanised (black) pipes: ---- of Iron | Free | |
| 73051929 | ---Non-galvanised pipes, other :----Clad, plated or coated | Deleted | |
| 73051941 | ---Non-galvanised pipes, of iron :----Other | Free | |
| 73051949 | --- Non-galvanised (black) pipes: ----other | Free | |
| 73053110 | ---Non-galvanised pipes, other :----Clad, plated or coated | Deleted | |
| 73053111 | ---Non-galvanised pipes, other :----Other | Free | |
| 73053121 | ---Of Iron | Free | |
| 73053129 | ---Galvanised :----Of iron | Free | |
| 73053190 | ---Non-galvanised, of iron :----Clad, plated or coated | Deleted | |
| 73053119 | ---Non-galvanised, of iron :----Other | Free | |
| 73053131 | ---Other | Free | |
| 73053139 | ---Galvanised :----Other | Free | |
| 73053910 | ---Non-galvanised, of iron :----Clad, plated or coated | Deleted | |
| 73053911 | ---Non-galvanised, of iron :----Other | Free | |
| 73053921 | ---of Iron | Free | |
| 73053929 | ---Galvanised :----Of iron | Free | |
| 73053990 | ---Non-galvanised, of iron :----Clad, plated or coated | Deleted | |
| 73053919 | ---Non-galvanised, of iron :----Other | Free | |
| 73053931 | --- Other | Free | |
| 73053939 | ---Galvanised :----Other | Free | |
| 73061919 | ---Other | Free | |
| 73061921 | ---Non-galvanised, other :----Clad, plated or coated | Deleted | |
| 73061931 | ---Non-galvanised, other :----Other | Free | |
| 73061939 | --- Non galvanised pipes: ---- Of iron | Free | |
| 73061929 | ---Non-galvanised pipes, other :----Clad, plated or coated | Deleted | |
| 73061941 | ---Non-galvanised pipes, of iron :----Other | Free | |
| 73061949 | --- Non galvanised pipes: ---- Other | Free | |
| 81019920 | ---Non-galvanised pipes, other :----Clad, plated or coated | Free | |
| 84159000 | ---Non-galvanised pipes, other :----Other | Deleted | |
| 841590 | ---Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil | ||
| 84159010 | -Parts | Free | |
| 84159090 | -Parts : | Free | |
| 84219900 | ---Separately presented indoor units or outdoor units for split-system air conditioning machines | Deleted | |
| 842199 | ---Other | ||
| 84219910 | -Parts : -- Other | Free | |
| 84219990 | --Other : | Free | |
| 85079020 | ---Reverse Osmosis (RO) membrane element for household type filters | Free | |
| 85291093 | ---Other | Free | |
| 85299030 | ---Battery separators | Free | |
| 8609 | ----Other, for apparatus of headings 8525 to 8527 | ||
| 860900 | ----Other, for apparatus of headings 8525 to 8527 | ||
| 86090010 | CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT | Free | |
| 86090010 | -Containers (including containers for the transport of fluids) specially designed andequipped for carriage by one or more modes of transport : | Free | |
| 86090090 | ---Refrigerated containers | Free |
Source details
- Source
- Directorate General of Foreign Trade
- Type
- notification
- Published by source
- 22 Jul 2026
- Document number
- Notification No. 24/2026-27
- Issuing division
- Directorate General of Foreign Trade
- Effective date
- 22 Jul 2026
- Coverage area
- foreign-trade