TaxTMI 
TaxTMI 
List of Free Trade Agreements (FTAs) / Preferential Trade Agreements (PTAs) signed by India
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....hanisms for problem resolution etc. 3. India- Sri Lanka FTA (ISLFTA) 28.12.1998 01.03.2000 Free Trade Agreement (FTA) between India and Sri Lanka was signed on 20.12.1998 and was operationalised in March 2000 following notification of required Customs tariff concessions by Government of Sri Lanka and India. Procedure for import of certain listed items under ISLFTA is at Annexure-I 4. Agreement on South Asian Free Trade Area (SAFTA) (India, Pakistan, Nepal, Sri Lanka, Bangladesh, Bhutan Maldives, and Afghanistan) 04.01.2004 01.01.2006 Afghanistan became Eighth Member of SAARC from April 2007 and the provisions of Trade Liberalization Programme (TLP) are applicable to Afghanistan w.e.f. 07.08.2011). 5. India - Thailand FTA - Early Harvest Scheme (EHS) 9.10.2003 01.09.2004 India and Thailand have signed protocol to implement Early Harvest Scheme under India- Thailand Free Trade Agreement on 01.09.2004. Tariff preferences for imports on items of Early Harvest Scheme would be available only to those products, which satisfy Rules of Origin Criteria, notified by Department of Revenue, Ministry of Finance, vide notification No. 101/2004-Customs ....
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....er the TRQ: PE, PPE (tariff heads - 3901, 3902), PVC (tariff head - 3904), Gold Bullion/Sheets (tariff head - 7108), Articles of Gold (tariff head - 7113) and Copper (tariff head - 7408). The procedure for items listed under the TRQ is at Annexure -IV. 13. India-Australia Economic Cooperation and Trade Agreement (ECTA) 02.04.2022 29.12.2022 Under the India-Australia ECTA, following are the items included under the TRQ: Lentils, In-shell almonds, Shelled almonds, Oranges, Mandarins (including tangerines & satsumas), Pears and Extra Long Staple Cotton of minimum 28 mm staple length. (ii) Preferential Trade Agreements (PTAs) already signed and operational S.No. Name of the Agreement and the participating countries Date of Signing Date of Implementation Details 1 Asia Pacific Trade Agreement (APTA) (Bangladesh, China, India, Lao PDR, Republic of Korea, and Sri Lanka) July, 1975 (revised Agreement signed on 02.11.2005) 01.11.1976 APTA is a preferential trading arrangement designed to liberalise and expand trade in goods progressively in Economic and Social Commission for Asia and Pacific (ESCAP) region through liberalization of tariff and ....
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....Lanka, and Maldives in 1993 and came into operation in 1995. Four rounds of trade negotiations have been completed and more than 3000 tariff lines are under tariff concessions among SAARC countries. Annexure-I Procedure for import of items as in the Para 2.107 of the Handbook of Procedure (2022-27) Sl.No. ITC (HS) Code Description of goods Country Total aggregate quantity that is available for import 1. 1516,1517 or 1518 (other than 15161000, 15171010, 15179030 & 15180040 which are prohibited for import) Vanaspati, bakery shortening and margarine Sri Lanka 2,50,000MT 2. 0904 Pepper Sri Lanka 2500MT 3. 08011100 Desiccated Coconut Sri Lanka 500MT The imports procedure for the items will be permitted subject to the following arrangements/ procedure: - (a) The import would be subject to Government of India, Ministry of Finance (Department of Revenue) Notification No. 26/2000-Customs dated 1.3.2000 (as amended from time to time) relating to Indo-Sri Lanka Free Trade Agreement. (b) All applications must accompany a pre-purchase agreement from one of the eligible exporters of Vanaspati, bakery shortenin....
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....d authorities in Paraguay. d. The year in respect of these imports will be the period from 1st April to 31st March, i.e. financial year in India. e. All applications for grant of TRQ authorizations shall be submitted online through the DGFT website (www.dgft.gov.in). No physical copies of the application are required to be submitted. f. Allocation will be made equally among the eligible applicant subject to quantity applied. The application in ANF 2M and AND-1 along with the requisite fee is required to be filed online as per the procedure laid down in Trade Notice No. 49 dated 15.03.2019. the application should be sent by 28th February of the financial year, for allocation in the next financial year. ***** Annexure-III Imports of Items under the TRQ of the India- Mauritius CECPA (i) The total quantum of items that can be imported under India- Mauritius CECPA shall be as follows: S.No ITC(HS) Code Description Tariff Rate Quota Quantity (1) (2) (3) (4) 1. 06031900 Fresh: -- Other 15 tons 2. 08043000 Pineapples 1000 tons 3. 08109060 Lichi 250 tons 4. 09051000 Vanilla: Neither c....
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....ion are required to be submitted. f. Allocation will be made equally among the eligible applicant subject to quantity applied. The application in ANF 2M and ANF1 along with the requisite fee is required to be filed online. The application should be sent by 28th February of the financial year, for allocation in the next financial year. However, for the current FY 2021-22, applications are invited by 31st December 2021 vide Public Notice no. 31/2015-2020 dated 28.10.2021 with other modalities remaining the same. g. The TRQ authorisation shall contain the name and address of the importer, Importer -Exporter Code (IEC), Customs notification number, tariff item as applicable, quantity and validity period of the certificate. h. The TRQ authorisation shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES). i. Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system. ***** Annexure-IV Imports of Items under the TRQ of the India- UAE CEPA HS 8 Code Description Effective Rate (%) Tariff Modality Offered Schedule of Tariff....
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.... 3.75 (TRQ - 90,900 MT) 3.75 (TRQ - 112,000 MT) 3.75 (TRQ - 112,000 MT) 3.75 (TRQ - 112,000 MT) 3.75 (TRQ - 112,000 MT) 39029000 Other polymers of propylene or of other olefins, in primary forms 7.5 7.0 (TRQ - 4,000 MT) 6.5 (TRQ - 4,500 MT) 6.0 (TRQ - 5,000 MT) 5.0 (TRQ - 5,500 MT) 3.75 (TRQ - 6,000 MT) 3.75 (TRQ - 7,700 MT) 3.75 (TRQ - 9,500 MT) 3.75 (TRQ - 9,500 MT) 3.75 (TRQ - 9,500 MT) 3.75 (TRQ - 9,500 MT) 39041010 Emulsion grade PVC resin / PVC Pasteresin/ PVC dispersion resin 10 Tariff Reduction of 50% in 5 years with specified year-wise TRQs (Cumulative Annual TRQ of 60,000 MT) 9 8 7 6 5 5 5 5 5 5 39041020 Suspension grade PVC resin 10 9 8 7 6 5 5 5 5 5 5 39041090 Other Poly (vinyl chloride), not mixed with any other substances 10 9 8 7 6 5 5 5 5 5 5 39042100 Non-plasticised poly (vinyl chloride), mixed with other substances 10 9 8 7 6 5 5 5 5 5 5 39043010 Poly (vinyl derivatives) 10 9 8 7 6 5 5 5 5 5 5 39043090 Other Vi....
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....oving Average of Years 2 to 4 in MT) 0.0 (TRQ - Moving Average of Years 3 to 5 in MT) 0.0 (TRQ - Moving Average of Years 4 to 6 in MT) 0.0 (TRQ - Moving Average of Years 5 to 7 in MT) 0.0 (TRQ - Moving Average of Years 6 to 8 in MT) 74081190 Other wire of refined copper, which the maximum cross-sectional dimension exceeds 6 mm 5 74081910 Copper weld wire, cross sectional dimension < 6mm 5 TEP over 5 years (TRQ of 150% of 3 years moving average volume) 4.0 (TRQ - 270 MT) 3.0 (TRQ - 302.5 MT) 2.0 (TRQ - 335 MT) 1.0 (TRQ - 367.5 MT) 0.0 (TRQ - 400 MT) 0.0 (TRQ - Moving Average of Years 2 to 4 in MT) 0.0 (TRQ - Moving Average of Years 3 to 5 in MT) 0.0 (TRQ - Moving Average of Years 4 to 6 in MT) 0.0 (TRQ - Moving Average of Years 5 to 7 in MT) 0.0 (TRQ - Moving Average of Years 6 to 8 in MT) 74081920 Welding wire of copper, cross sectional dimension < 6mm 5 74081990 Other wire of refined copper, cross sectional dimension < 6mm 5 These imports will be permitted subject to the following arrangements/ procedure: - These imports of Items will be permitted subject to the following arrangements/ procedure....
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....r TRQ shall not be considered.] h. Reference Notification No. 22/2022-Customs dated 30th April 2022, for Gold TRQ imports under 7108, may be affected by the TRQ holder through Nominated Agencies as notified by RBI (in case of banks), nominated agencies notified by DGFT or Qualified Jewellers as notified by International Financial Services Centres Authority (IFSCA). i. [deleted] j. [deleted] k. [deleted] l. The TRQ authorisation shall contain the name and address of the importer, Importer -Exporter Code (IEC), Customs notification number, tariff item as applicable, quantity and validity period of the certificate. m. The TRQ authorisation shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES). n. Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system or on debit as endorsed. o. In addition to the requirements as above, the TRQ authorization for items under Tariff head 7108 shall also contain Importer-Exporter Code (IEC) of nominated agencies as notified by RBI (in case of banks) or DGFT for other ag....
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....hall contain the name and address of the importer, Importer -Exporter Code (IEC), Customs notification number, tariff item as applicable, quantity and validity period of the TRQ. 6. The TRQ authorisation shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES). 7. Imports against the TRQ shall be allowed only upon debiting electronically in the ICES system. 8. The year in respect of these TRQ imports will be the period from 1st January to 31st December, i.e., calendar year in India. 9. There shall be no end date for applying for the TRQ Certificate in the given year. DGFT shall monitor the cumulative quantities for TRQ Certificates issued. No TRQ Certificates shall be issued once the stated TRQ quantity limit is reached. 10. TRQ Certificate shall be valid for a maximum period of 12 months or the end of the year, whichever is earlier. The imports against a TRQ authorisation may be cleared from Indian Customs only within the stated validity of the TRQ authorisation. 11. Import would be subject to Ministry of Finance (Department of Revenue) Notification No. 62/2022-Customs dated 26th December 2022 ....
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....e, quantity and validity period of the TRQ; viii. The TRQ authorisation shall be issued electronically by the DGFT and transmitted to Indian Customs EDI System (ICES); ix. Imports against the TRQ shall be allowed only upon debiting electronically in the ICES system or on debit as endorsed; x. For the Financial Year 2023-24, there shall be no end date for applying for the TRQ Certificate online on DGFT website. The DGFT shall monitor the cumulative quantities for TRQ Certificates issued. No further TRQ Certificates shall be issued once the stated TRQ quantity limit is reached; xi. The year in respect of these imports will be the period from 1st April to 31st March, i.e., financial year in India; xii. TRQ Certificate shall be valid for a maximum period of 12 months or the end of the financial year, whichever is earlier; xiii. Further, the DGFT reserves the right to make any changes in the modalities/allocation process at any point of time, as deemed fit; xiv. Other modalities shall remain the same as notified earlier time to time; and xv. Procedure for application for import of items under TRQ under Revised India-Nepal Treaty as enumerated above is inserted un....
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.... In-quota tariff Quota Size In-quota tariff (Base rate of customs duty - 110.0%) Quota Size In-quota tariff (Base rate of customs duty - 110.0% Quota Size 6 No Nil 50.0% 400 40.0% 4,000 4,400 7 No Nil 40.0% 600 30.0% 6,000 6,600 8 No Nil 30.0% 800 20.0% 8,000 8,800 9 No Nil 20.0% 1,000 15.0% 10,000 11,000 10 No Nil 10.0% 1,200 10.0% 12,000 13,200 11 No Nil 10.0% 1,400 10.0% 14,000 15,400 12 No Nil 10.0% 1,550 10.0% 15,500 17,050 13 No Nil 10.0% 1,700 10.0% 17,000 18,700 14 No Nil 10.0% 1,850 10.0% 18,500 20,350 15 and later years No Nil 10.0% 2,000 10.0% 20,000 22,000 (b) the tariff codes to which this TRQ applies are as follows: HS Code 87034010 87035030 87036090 87038010 87034030 87035090 87037010 87038030 87034090 87036010 87037030 87038090 87035010 87036030 87037090 ....
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....ported under the relevant TRQ, the TRQ quantities shall be allocated among all eligible applicants in proportion to the quantity that each eligible applicant has requested on the basis of the pre-purchase agreement. 10. When an importer fails to import a significant share of the quantity allocated to it in a TRQ year, the competent authority shall, in determining that importer's allocation for the subsequent TRQ year take such under-utilization into account so as to ensure effective utilization of TRQ. 11. The year in respect of these imports will be the period from 1st January to 31st December, i.e., calendar year in India. 12. DGFT shall monitor the cumulative quantities for TRQ Certificates issued. No TRQ Certificates shall be issued once the stated TRQ quantity limit is reached. 13. The TRQ issued by DGFT shall contain the name and address of the importer, Importer - Exporter Code (IEC), Customs notification number, tariff item as applicable, quantity and validity period of the TRQ. 14. The TRQ Authorisation shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES). 15. Imports against th....
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....Year 1) 39011020 Low Density Polyethylene (LDPE) 7.5% 39011090 Other 7.5% 39012000 Polyethylene having a specific gravity of 0.94 or more 7.5% 39014010 LLDPE- Ethylene monomer contributes <95% by weight of total polymer content 7.5% 39014090 Other 7.5% 39019000 Other 7.5% 39021000 Polypropylene 7.5% TR of 50% over 5 years (Cumulative TRQ of 75 KTA for 3 TLs phased over 7 years) 39023000 Propylene Copolymers 7.5% 39029000 Other 7.5% 39022000 Poly Iso-Butylene 7.5% TR over 7 years (TRQ up to 125% of 3 FY average volume) 39031100 Expansible 7.5% TR of 50% over 5 years with TRQ (3-year average import for CY 2018, 19, 21) 39031910 Moulding Powder 7.5% 39031990 Other 7.5% 39033000 Acrylonitrile-Butadiene-Styrene (ABS) Copolymers 7.5% 39041010 Binders for Pigments ....
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....riff Elimination Phased |TR = Tariff Reduction | TRQ = Tariff Rate Quota | KTA = Kilo Tonnes per Annum. 3. Import would be subject to the relevant Ministry of Finance (Department of Revenue) Notification No. 20/2026-Customs dated 31st . May, 2026 (as amended from time to time) relating to India-Oman CEPA. 4. At the time of clearance of the import consignment, the importer in India shall produce a Certificate of Origin issued by the competent authority in Oman. 5. The year for the purposes of these imports shall be the period from 1st April to 31st March, i.e., the financial year in India. 6. All applications for grant of TRQ authorisations shall be submitted online through the DGFT website (https://dgft.gov.in) -- > under Import Management System -- >Tariff Rate Quota (TRQ) 7. The application, along with the requisite fee, shall be filed online. The last date for submission of applications for annual allocation for FY 2027-28 and onwards shall be 28th February of the preceding financial year. 8. For the Financial Year 2026-27, the details of the application window for filing TRQ applications will be communicated through a separate Public Notice for allocation of t....