Tariff Rate Quota for raw sugar permits specified imports at concessional customs duty subject to licensing and compliance. An amendment establishes a Tariff Rate Quota for raw sugar under Exim Code 170114 allowing a specified tranche of imports at concessional customs duty through designated southern ports, subject to application by millers/refiners with declared refining capacity, time bound allocation by an empowered committee, licence issuance by Regional Authorities, furnishing of irrevocable letters of credit, mandatory conversion to refined sugar under an actual user condition, weekly arrival reporting, surrender and penalty rules for unutilised quota, and DGFT's reservation of allocation modification rights.