TaxTMI 
TaxTMI 
Request for comments on alignment of Schedule-II (Export Policy) of ITC (HS), 2022 consequent to amendments introduced under the Finance Act, 2026
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....ders during the formulation or amendment of Foreign Trade Policy, proposed changes in Chapter Notes as introduced in the Finance Act, 2026 (Annexure-l) 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 [email protected]. 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) ANNEXURE - I Proposed changes in Chapter Notes as introduced in the Finance Act, 2026 1. Chapter 3: 1. 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 --- Kri....
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.... 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) . -"; 5. Chapter 20: 1. 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 . -"; ....
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.... 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: 1. 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 -"; 10. Chapter 28: 1. 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 col....
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....riff 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; ....
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....r : 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 ....
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.... 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. -"; 15. Chapter 47: 1. 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. -"; 16. Chapter 48: 1. 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; 17. 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 .- --- Nongalvanised pipes, of iron : 730511 31 ---- Clad, plated or coated. - 73051139 --- Oth....
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....tem 8105 20 30, the entry "Free" shall be substituted; 19. Chapter 84: 1. 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) ....
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....ition 2 &3 of the Chapter 27. 13021923 Of Berberis aristata . - FREE Subject to Policy Condition 2 &3 of the Chapter 28. 13021924 Of Boswellia serrata . - FREE Subject to Policy Condition 2 &3 of the Chapter 29. 13021925 Of Emblica officinalis . - FREE Subject to Policy Condition 2 &3 of the Chapter 30. 13021926 Of Ocimum sanctum . - FREE Subject to Policy Condition 2 &3 of the Chapter 31. 13021927 Of Capsicum annuum . - FREE Subject to Policy Condition 2 &3 of the Chapter 32. 13021928 Of Phaseolus vulgaris . FREE Subject to Policy Condition 2 &3 of the Chapter 33. 13021931 Of Piper nigrum . - FREE Subject to Policy Condition 2 &3 of the Chapter 34. 13021932 Of Pterocarpus marsupium . - FREE Subject to Policy Condition 2 &3 of the Chapter 35. 13021933 Of Punica granatum . - FREE Subject to Policy Condition 2 &3 of the Chapter DELETED Subject to Policy Condition 2 &3 of the Chapter 24. 13021930 Extracts: ---- Purified and distilled CNSL (Cardanol) DELETED Subject to Policy Condition 2 &3 of the Chapter 25. 13021921 Of Withania somnifera . - FREE Subject to Policy Condition 2 &3 of the Chapter 26. 13021922 Of Bacopa monnieri . - ....
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.... at 20 ℃ . 1 - FREE 51. 21069059 ---- Other . - FREE FREE Subject to Policy Condition 2 &3 of the Chapter 44. 20089300 Other, including mixtures other than those of sub- heading 2008 19 :- - Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitisidaea) DELETED 45. 20089310 Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos) . - FREE 46. 20089390 --- Other . - FREE 47. 20089915 ---- Blueberries . - FREE 48. 20089995 Blueberries . - FREE 49. 21069050 Compound preparations for making non-alcoholic beverages DELETED 50. 21069051 Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol., determined at 20 ℃ . 1 - FREE 51. 21069059 ---- Other . - FREE 52. 22029920 Fruit pulp or fruit juice based drink DELETED 53. 22029930 Beverages containing milk DELETED 54. 22029990 Other DELETED 55. 22029921 Cranberry products I - FREE 56. 22029929 Other I - FREE 57. 22029931 Cranberry products I - FREE 58. 22029939 Other I - FREE 59. 22029991 Cranberry products....
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....ivatives;salts thereof- - Norephedrine and its salts DELETED However, Export of Norephedrine (Phenylpropanolami n e), its salts and preparations thereof is Free subject to No Objection Certificate from Narcotics Commissioner of India, Gwalor 81. 29396300 Alkaloids of rye ergot and their derivatives; salts thereof : -- Lysergic acid and its salts DELETED However, Export of Lysergic acid and its salts is Free subject to No Objection Certificate from Narcotics Commissioner of India, Gwalior 82. 29159011 ---- Acetyl chloride . - FREE 83. 29159012 ---- Propionyl chloride . FREE 84. 29159096 ---- Triethyl orthoformate FREE 85. 29163410 --- Phenylacetic acid . FREE However, Export of Phenyl acetic acid and its salts is Free DELETED However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No Objection Certificate from Narcotics Commissioner of India, Gwalior 79. 29394200 Alkaloids of ephedra and their derivatives;salts thereof- - Pseudoephedrine (INN) and its salts DELETED However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No Objection Certificate from Narcotics Commissioner of India, Gwalor. ....
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....7 29333991 ---- Norfentanyl . FREE 108 29333999 Other . FREE 109 29349950 --- Thymidine . FREE However, Export of "Deoxy nucleotide triphosphates" will be in Restricted category and permitted under Restricted Export Authorization. 110.29394110 --- Ephedrine . FREE However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No Objection Certificate from Narcotics Commissioner of India, Gwalior 111.29394190 - Other . FREE However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No Objection Certificate from Narcotics Commissioner of India, Gwalior 112.29394210 Pseudoephedrine (INN) . FREE However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No Objection Certificate from Narcotics Commissioner of India, Gwalior 113.29394290 -- Other . FREE However, Export of Ephedrine and its salts /Pseudoephedrine and its salts is subject to No Objection Certificate from Narcotics Commissioner of India, Gwalior 114.29394410 --- Norephedrine .- FREE However, Export of Norephedrine (Phenylpropanolami n e), its salts and preparations thereof is Free subject to No Objection Certificate from Narc....
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....ther . - FREE 122.33021091 ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 % vol., determined at 20 ℃ FREE 123.33021099 ---- Other . - FREE 124.39232990 Other DELETED 125.39232991 ---- Biodegradable . - FREE 126.39232999 ---- Other . - FREE 127.41041100 n the wet state (including wet-blue) : -- Full grains, unsplit; grain splits DELETED 128.41041900 In the wet state (including wet-blue) : -- Other DELETED 29.41051000 In the wet state (including wet-blue) DELETED 130.41062100 Of goats or kids : -- In the wet state (including wet-blue) DELETED 131.41063100 Of swine : -- In the wet state (including wet-blue DELETED 132 41069100 Other : -- In the wet state (including wet-blue) DELETED 133 41041110 --- Wet blues . Free - FREE 134.41041190 --- Other . - FREE 135.41041910 --- Wet blues . Free - FREE 136.41041990 --- Other . - FREE 137.41051010 --- Wet blues . Free - FREE 138.41051090 --- Other . - FREE 139.41062110 --- Wet bl....
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....on DELETED 158 73053990 Other DELETED 159 73061921 Non galvanised pipes: Of iron DELETED 160 73061929 Non galvanised pipes: Other DELETED 161 73051131 Clad, plated or coated . - FREE 162 73051139 ---- Other . - FREE 163 73051141 Clad, plated or coated . - FREE 164 73051149 Other . - FREE 165 73051231 Clad, plated or coated . - FREE 166 73051239 Other . - FREE 167 73051241 Clad, plated or coated . - FREE 168 73051249 Other . - FREE 169 73051931 Clad, plated or coated . - FREE 170 73051939 Other . - FREE 171 73051941 Clad, plated or coated . - FREE 172.73051949 Other . - FREE 173 73053111 Galvanised, of iron FREE 174 73053119 Galvanised, other FREE 175 73053121 Non-galvanised, of iron clad, plated or coated FREE 176 73053129 Non-galvanised, of iron other FREE 177 73053131 Non-galvanised, other - clad, plated or coated FREE 178 73053139 Non-galvanised, other other FREE 179 73053911 Of iron FREE 180 73053919 Other. -....