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DGFT amends Para 2.92 and Appendix-2A of the Handbook of...

Tariff Rate Quota allocation under India-UK CETA notified for vehicles, with online applications, eligibility rules, and customs conditions.

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DGFT July 10, 2026 Circulars
DGFT amends Para 2.92 and Appendix-2A of the Handbook of Procedure 2023 to notify TRQ allocation procedures and import quotas under India-UK CETA. It introduces annual import TRQs for ICE passenger cars, electric/hybrid/hydrogen passenger cars, and ICE goods vehicles, with specified quota sizes, in-quota and out-of-quota duty rates, and applicable HS codes. Imports are subject to the relevant Department of Revenue notification, UK certificate of origin, online application through DGFT, eligibility limited to OEMs and authorised dealers/channel partners, proportional allocation where applications exceed available quantity, electronic debit through ICES, validity limits, monitoring, and review after two years.

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Acts Income Tax