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<h1>Tariff rate quota change: Cotton HS codes revised under Ind Aus ECTA, altering quota allocation and in quota duty treatment.</h1> The DGFT amends Para 2.92 and Annexure V of Appendix 2A of the HBP 2023 to substitute ITC(HS) code 52010020 with ITC(HS) codes 52010024 and 52010025 for cotton TRQ under the India Australia ECTA, aligning DGFT entries with Customs Notification No. 38/2023 Customs; cotton described under ITC(HS) 52010024 (minimum 28 mm staple length) is identified at in quota zero percent duty with the TRQ quantity for calendar year 2023 onwards.