Request for comments on alignment of Schedule-II (Export Policy) of ITC (HS), 2022 consequent to amendments introduced under the Finance Act, 2026 – regarding.

Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade

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Vanijya Bhawan, New Delhi Dated: June 03, 2026

Trade Notice No. 07/2026-27

To,

1. Industry and Relevant Stakeholders
2. Export Promotion Councils and Commodity Boards

Subject: Request for comments on alignment of Schedule-II (Export Policy) of ITC (HS), 2022 consequent to amendments introduced under the Finance Act, 2026 – regarding.

Reference is drawn to Finance Act, 2026 which has introduced several changes to the First Schedule of the Customs Tariff Act, 1975, including amendments in HS Codes, Product Descriptions, and Chapter Notes. In light of these changes, the Directorate General of Foreign Trade (DGFT) is in the process of aligning Schedule-II (Export Policy) of ITC (HS) 2022 accordingly.

2. In line with Para 1.07 A of FTP 2023, which provides for consultation with stakeholders during the formulation or amendment of Foreign Trade Policy, proposed changes in Chapter Notes as introduced in the Finance Act, 2026 (Annexure-I) and changes in HS Codes and Product Descriptions (Annexure-II) are enclosed to this Trade Notice.

3. This Directorate invites views, suggestions and comments from relevant stakeholders including exporters, industry associations and experts on the proposed amendments. The stakeholders are requested to submit inputs/ comments to this Directorate within 7 days from the issuance of this Trade Notice. Submissions may be made via e-mail to export-dgft@nic.in.

4. This Trade Notice is issued with the approval of the Competent Authority in accordance with the provisions of Para 1.07 A of FTP 2023.

(K. Hrushikesh Reddy) Joint Director General of Foreign Trade, Vanijya Bhawan, New Delhi

(F. No. 01/91/191/121/AM23/EC)

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ANNEXURE – I

Proposed changes in Chapter Notes as introduced in the 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 .

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;

2. Chapter 12:

3. 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 --- 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 ℃. - 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. ”;

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.”;

Supplementary Notes :

1. in Chapter 28,–– (i) for the entry in column (4) occurring against tariff item 2804 50 20, the entry “Free” shall be substituted; (ii) for the entry in column (4) occurring against tariff item 2804 61 00, the entry “Free” shall be substituted; (iii) for the entry in column (4) occurring against tariff item 2804 69 00, the entry “Free” shall be substituted; (iv) for the entry in column (4) occurring against tariff item 2804 90 00, the entry “Free” shall be substituted; (v) for the entry in column (4) occurring against tariff item 2805 30 00, the entry “Free” shall be substituted; (vi) for the entry in column (4) occurring against tariff item 2809 20 10, the entry “5%” shall be substituted; (vii) for the entry in column (4) occurring against tariff item 2811 22 00, the entry “2.5%” shall be substituted; 160 (viii) for the entry in column (4) occurring against tariff item 2816 40 00, the entry “Free” shall be substituted; (ix) for the entry in column (4) occurring against all the tariff items of heading 2822, the entry “Free” shall be substituted; (x) for the entry in column (4) occurring against tariff item 2825 20 00, the entry “Free” shall be substituted; (xi) for the entry in column (4) occurring against all the tariff items of sub heading 2825 30, the entry “Free” shall be substituted; (xii) for the entry in column (4) occurring against tariff item 2825 60 10, the entry “Free” shall be substituted; (xiii) for the entry in column (4) occurring against all the tariff items of sub heading 2825 70, the entry “Free” shall be substituted; (xiv) for the entry in column (4) occurring against tariff item 2825 80 00, the entry “Free” shall be substituted; (xv) for the entry in column (4) occurring against tariff item 2825 90 20, the entry “Free” shall be substituted; (xvi) for the entry in column (4) occurring against tariff item 2827 35 00, the entry “Free” shall be substituted; (xvii) for the entry in column (4) occurring against tariff item 2827 39 30, the entry “Free” shall be substituted; (xviii) for the entry in column (4) occurring against tariff item 2833 24 00, the entry “Free” shall be substituted; (xix) for the entry in column (4) occurring against tariff item 2834 21 00, the entry “Free” shall be substituted; (xx) for the entry in column (4) occurring against tariff item 2836 91 00, the entry “Free” shall be substituted; (xxi) for the entry in column (4) occurring against tariff item 2836 92 00, the entry “Free” shall be substituted;

2. Chapter 29:

3. in Chapter 29,— (i) in heading 2905, tariff item 29051430 and the entries relating thereto shall be omitted; (ii) in heading 2915,–– (a) for tariff item 2915 9010 and the entries relating thereto, the following shall be substituted, namely:— “--- Acetyl chloride, Propionyl chloride: 29159011 ---- Acetyl chloride. - 29159012 ---- Propionyl chloride . ”; (b) after tariff item 2915 90 95 and the entries relating thereto, the following shall be inserted, namely:— “291590 96 ---- Triethyl orthoformate .-”; (iii) in heading 2916, for tariff item 291634 00 and the entries relating thereto, the following shall be substituted, namely:— “291634 -- Phenylacetic acid and its salts : 29163410 --- Phenylacetic acid. - 29163490 --- Other. -”; (iv) in heading 2917,– (a) for tariff item 29171920 and the entries relating thereto, the following shall be substituted, namely:— “--- Malonic acid, its salts and esters : 29171921 ---- Malonic acid. - 29171922 ---- Diethyl malonate. - 29171929 ---- Other. -”; (b) for the entry in column (2) occurring against tariff item 29171970, the entry “--- Ethoxy methylene malonate” shall be substituted; (v) in heading 2918,–– (a) after tariff item 29183060 and the entries relating thereto, the following shall be inserted, namely:— “29183070 --- Methyl alpha-phenylacetoacetate -”; (b) after tariff item 29189930 and the entries relating thereto, the following shall be inserted, namely:— “29189940 --- P-2-P methyl glycidic acid and its esters. -”; (vi) in heading 2922,–– (a) after tariff item 29221919 and the entries relating thereto, the following shall be inserted, namely:— “29221930 --- DL-2 Aminobutanol. -”; (b) for tariff item 292243 00 and the entries relating thereto, the following shall be substituted, namely:— “292243 -- Anthranilic acid and its salts : 29224310 --- Anthranilic acid. - 29224390 --- Other. -”; (vii) in heading 2924, for tariff item 2924 29 90 and the entries relating thereto, the following shall be substituted, namely:— “--- Other : 29242991 ---- Alpha phenylacetoacetamide. - 2924 2999 ---- Other. -”; (viii) in heading 2927, after tariff item 29270010 and the entries relating thereto, the following shall be inserted, namely:— “29270020 --- Azobisisobutyronitrile (AIBN) -”; (ix) in heading 2932,–– (a) after tariff item 29322030 and the entries relating thereto, the following shall be inserted, namely:— “29322040 --- Gibberellic acid.- 29322050 --- Aceto butyrolactone.-”; (b) after tariff item 29329920 and the entries relating thereto, the following shall be inserted, namely:— “29329930 --- Artemisinin - 2939940 --- 3,4-MDP-2-P methyl glycidic acid. - 29329950 --- 3,4-MDP-2-P methyl glycidate. -”; (x) in heading 2933,–– (a) for tariff item 29333210 and the entries relating thereto, the following shall be substituted, namely:— “29333220 --- Piperidine .- 29333230 --- Mepiquate chloride -”; (b) for the entry in column (2) occurring against tariff item 29333700, the entry “-- N-Phenethyl-4-piperidone (NPP)” shall be substituted; (c) after tariff item 2933 39 60 and the entries relating thereto, the following shall be inserted, namely:— “29333970 --- 4-Piperidone. - 29333980 --- 1-Boc-4-piperidone. -”; (d) for tariff item 2933 39 90 and the entries relating thereto, the following shall be substituted, namely:— “--- Other : 2933 39 91 ---- Norfentanyl . - 2933 39 99 ---- Other. -”; (xi) in heading 2934, after tariff item 29349940 and the entries relating thereto, the following shall be inserted, namely:— “29349950 --- Thymidine. -”; (xii) in heading 2939,–– (a) for tariff items 29394100 to 29394200 and the entries relating thereto, the following shall be substituted, namely:— “293941 -- Ephedrine and its salts : 29394110 --- Ephedrine. 2939 4190 --- Other. 293942 -- Pseudoephedrine (INN) and its salts : 29394210 --- Pseudoephedrine (INN). 29394290 --- Other. ”; (b) for tariff item 29394400 and the entries relating thereto, the following shall be substituted, namely:— “293944 -- Norephedrine and its salts : 29394410 --- Norephedrine. - 2939 4490 --- Other. -”; (c) for tariff item 29396300 and the entries relating thereto, the following shall be substituted, namely:— “293963 -- Lysergic acid and its salts : 29396310 --- Lysergic acid. - 2939 63 90 --- Other. -”;

Supplementary Notes:

1. in Chapter 29,–– (i) for the entry in column (4) occurring against tariff item 2910 20 00, the entry “2.5%”, shall be substituted; (ii) for the entry in column (4) occurring against tariff item 2918 15 30, the entry “Free” shall be substituted;

2. Chapter 33:

3. in Chapter 33, in heading 3302, for tariff items 33021010 to 33021090 and the entries relating thereto, the following shall be substituted, namely:— “--- Synthetic flavouring essences :33021011----Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding vol., determined at 20 ℃. - 33021019 ---- Other. - --- Other : 33021091 ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding vol., determined at 20 ℃. - 33021099 ---- Other. -”;

4. Chapter 39:

5. in Chapter 39, in heading 3923, for tariff item 3923 29 90 and the entries relating thereto, the following shall be substituted, namely:— “--- Other : 3923 29 91 ---- Biodegradable . - 3923 29 99 ---- Other . -”;

Supplementary Notes:

1. in Chapter 39, for the entry in column (4) occurring against all the tariff items of heading 3904, the entry “7.5%” shall be substituted;

2. Chapter 41:

3. in Chapter 41,–– (i) in heading 4104, for tariff items 41041100 to 41041900 and the entries relating thereto, the following shall be substituted, namely:— “410411 -- Full grains, unsplit; grain splits : 41041110 --- Wet blues . Free - 41041190 --- Other. - 410419 -- Other : 41041910 --- Wet blues. Free - 41041990 --- Other. -”; (ii) in heading 4105, for tariff item 41051000 and the entries relating thereto, the following shall be substituted, namely:— “410510 - In the wet state (including wet-blue) : 41051010 --- Wet blues. Free - 41051090 --- Other. -”; (iii) in heading 4106,–– (a) for tariff item 41062100 and the entries relating thereto, the following shall be substituted, namely:— “410621 -- In the wet state (including wet-blue) : 41062110 --- Wet blues. Free - 41042190 --- Other. -”; (b) for tariff item 41063100 and the entries relating thereto, the following shall be substituted, namely:— “410631 -- In the wet state (including wet-blue) : 41063110 --- Wet blues. Free - 410431 90 --- Other.-”; (c) for tariff item 41069100 and the entries relating thereto, the following shall be substituted, namely:— “410691 -- In the wet state (including wet-blue) : 4106 9110 --- Wet blues. Free - 41049190 --- Other. -”;

4. Chapter 47:

5. in Chapter 47, in heading 4702, for tariff item 47020000 and the entries relating thereto, the following shall be substituted, namely:— “4702 CHEMICAL WOOD PULP, DISSOLVING GRADES 470200 - Chemical wood pulp, dissolving grades : 47020010 --- Rayon grade wood pulp. - 47020090 --- Other. -”;

6. Chapter 48:

7. in Chapter 48, in heading 4823, after tariff item 48239030 and the entries relating thereto, the following shall be inserted, namely:— “48239040 --- Kites. -”;

Supplementary Notes :

1. in Chapter 48, for the entry in column (4) occurring against tariff item 4823 90 90, the entry “10%” shall be substituted;

2. Chapter 73: in Chapter 73, — (i) in heading 7305,— (a) for tariff items 73051119 to 7305 1129 and the entries relating thereto, the following shall be substituted, namely:— “73051119 ---- Other .- --- Non-galvanised pipes, of iron : 730511 31 ---- Clad, plated or coated. - 73051139 ---- Other. - --- Non-galvanised pipes, other : 73051141 ---- Clad, plated or coated. - 73051149 ---- Other. -”; (b) for tariff items 73051219 to 73051229 and the entries relating thereto, the following shall be substituted, namely:— “73051219 ---- Other. - --- Non-galvanised pipes, of iron : 73051231 ---- Clad, plated or coated. - 730512 39 --- Other. - --- Non-galvanised pipes, other : 73051241 ---- Clad, plated or coated . - 73051249 ---- Other. -”; (c) for tariff items 73051919 to 7305 1929 and the entries relating thereto, the following shall be substituted, namely:— “73051919 ---- Other. - --- Non-galvanised pipes, of iron : 73051931 ---- Clad, plated or coated. - 73051939 ---- Other. - --- Non-galvanised pipes, other : 73051941 ---- Clad, plated or coated. - 73051949 ---- Other. -”; (d) for tariff items 73053110 to 73053190 and the entries relating thereto, the following shall be substituted, namely:— “--- Galvanised : 73053111 ---- Of iron. - 73053119 ---- Other. - --- Non-galvanised, of iron : 73053121 ---- Clad, plated or coated . - 73053129 ---- Other . - --- Non-galvanised, other : 73053131 ---- Clad, plated or coated.- 73053139 ---- Other. -”; (e) for tariff items 73053910 to 73053990 and the entries relating thereto, the following shall be substituted, namely:— “--- Galvanised : 73053911 ---- Of iron. - 73053919 ---- Other. - --- Non-galvanised, of iron : 73053921 ---- Clad, plated or coated.- 73053929 ---- Other. - --- Non-galvanised, other : 73053931 ---- Clad, plated or coated. - 73053939 ---- Other. -”; (ii) in heading 7306, for tariff items 73061919 to 73061929 and the entries relating thereto, the following shall be substituted, namely:— “73061919 ---- Other. - --- Non-galvanised pipes, of iron : 73061931 ---- Clad, plated or coated. - 73061939 ---- Other. - --- Non-galvanised pipes, other : 73061941 ---- Clad, plated or coated. - 73061949 ---- Other -”;

3. Chapter 81:

4. in Chapter 81, in heading 8101, after tariff item 81019910 and the entries relating thereto, the following shall be inserted, namely:— “81019920 --- Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil. -”;

Supplementary Notes:

1. in Chapter 81, for the entry in column (4) occurring against tariff item 8105 20 30, the entry “Free” shall be substituted;

2. Chapter 84:

3. in Chapter 84,–– (i) in heading 8415, for tariff item 84159000 and the entries relating thereto, the following shall be substituted, namely:— “841590 - Parts : 84159010 --- Separately presented indoor units or outdoor units for split-system air conditioning machines u - 84159090 --- Other. -”; (ii) in heading 8421, for tariff item 84219900 and the entries relating thereto, the following shall be substituted, namely:— “842199 -- Other: 84219910--- Reverse Osmosis (RO) membrane element for household type filters - 84219990 --- Other -”;

Supplementary Notes: in Chapter 84, for the entry in column (4) occurring against tariff items 8419 89 12, 8419 89 13, 8419 89 14, 8419 89 15, 8419 89 16, 8419 89 17 and 8419 89 19, the entry “7.5%” shall be substituted

20. Chapter 85: in Chapter 85, — (i) in heading 8507, for tariff item 85079010 and the entries relating thereto, the following shall be substituted, namely:— “85079010 --- Accumulator cases made of hard rubber. - 85079020 --- Battery separators -”; (ii) in heading 8529,–– (a) after tariff item 85291092 and the entries relating thereto, the following shall be inserted, namely:— “85291093 ---- Other, for apparatus of headings 8525 to 8527 -”; (b) after tariff item 85299020 and the entries relating thereto, the following shall be inserted, namely:— “85299030 --- Other, for apparatus of headings 8525 to 8527 -”;

21. Chapter 86: in Chapter 86, in heading 8609, for tariff item 86090000 and the entries relating thereto, the following shall be substituted, namely:— “8609 CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT 860900 - Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport : 86090010 --- Refrigerated containers - 86090090 ---”.0 --- Other ”.

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ANNEXURE-II

Proposed changes in HS Codes and Product Descriptions as introduced in Finance Act, 2026

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