TaxTMI 
TaxTMI 
Harmonisation of Schedule-II (Export Policy), ITC (HS) 2022 with amendments introduced vide Finance Act, 2026.
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..../merged as per Finance Act, 2026 are annexed herewith (Annexure-II). 4. The updated ITC (HS) shall be available on the website of DGFT (https://dgft.gov.in). Effect of this Notification: Schedule-II (Export Policy), ITC (HS) 2022 is being amended in line with the Finance Act, 2026. This shall come into force with immediate effect. (Lav Agarwal) Director General of Foreign Trade & Ex-Officio Additional Secretary to the Government of India E-mail: [email protected] (Issued from F. No. 01/91/191/121/AM23/EC/e-35174) ANNEXURE - I Annexure referred to in DGFT Notification No. 26 dated 27.07.2026 regarding 'Schedule-II (Export Policy) of ITC(HS) 2022 in sync with 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 --- Krill. 03061990 --- Other Supplementary Note: 1. in Chapter 3, for the entry in column (4) occurring against tariff item 0306 36 60, the entry "Free" shall be substituted; 2. Chapter 8: 1. in Chapter 8, (i) in heading 0802, for tariff item 08029900 and the entries relating theret....
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....alacia 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 . - "; (ii) after tariff item 200899 14 and the entries relating thereto, the following shall be inserted, namely :- "20089915 ---- Blueberries. - "; (iii) after tariff item 2008 99 94 and the entries relating thereto, the following shall be inserted, namely :- "20089995 ---- Blueberries. - "; Supplementary Note: 1. in Chapter 20, for the entry in column (4) occurring against tariff items 2008 19 21, 2008 19 22, 2008 19 29, 2008 19 91 and 2008 19 92, the entry "30%" ....
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....es 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 column (4) occurring against tariff item 2804 90 00, the entry "Free" shall be substituted; (v) for the entry in column (4) occurring against tariff item 2805 30 00, the entry "Free" shall be substituted; (vi) for the entry in column (4) occurring against tariff item 2809 20 10, the entry "5%" shall be substituted; (vii) for the entry in column (4) occurring against tariff item 2811 22 00, the entry "2.5%" shall be substituted; 160 (viii) for the entry in column (4) occurring against tariff item 2816 40 00, the entry "Free" shall be substituted; (....
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....d 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; (v) in heading 2918,- (a) after tariff item 29183060 and the entries relating thereto, the following shall be inserted, namely:- "29183070 --- Methyl alpha-phenylacetoacetate -"; (b) after tariff item 29189930 and the entries relating thereto, the following shall be inserted, namely :- "29189940 --- P-2-P methyl glycidic acid and its esters. -"; (vi) in heading 2922,- (a) after tariff item 29221919 and the entries relating thereto, the following shall be inserted, namely :- "29221930 --- DL-2 Aminobutanol. -"; (b) for tariff item 292243 00 and the entries relating thereto, the following shall be substituted, namely :....
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....:- "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 be substituted; (ii) for the entry in column (4) occurring against tariff item 2918 15 30, the entry "Free" shall be substituted; 12. Chapter 33: 1. in Chapter 33, in heading 3302, for tariff items 33021010 to 33021090 and the entries relating thereto, the following shall be substituted, namely:- " --- Synthetic flavouring essences :33021011 ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding vol., determined at 20 ℃. - 33021019 ---- Other. - --- Other : 33021091 ---- Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding vol., det....
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....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 .- --- Non-galvanised pipes, of iron : 730511 31 ---- Clad, plated or coated. - 73051139 ---- Other. - --- Non-galvanised pipes, other : 73051141 ---- Clad, plated or coated. - 73051149 - --- Other. -"; (b) for tariff items 73051219 to 73051229 and the entries relating thereto, the following shall be substituted, namely :- "73051219 ---- Other. - --- Non-galvanised pipes, of iron : 73051231 ---- Clad, plated or coated. - 730512 39 ---- Other. - --- Non-galvanised pipes, other : 73051241 ---- Clad, plated or coated . - 73051249 - --- Other. -"; (c) for tariff items 73051919 to 7305 1929 and the entries relating thereto, the following shall be substituted, namely :- "73051919 ---- Other. - --- Non-galvanised pipes, of iron : 73051931 ---- Clad, plated or coated. - 73051939 ---- Other. - --- Non-galvanised pipes, other : 73051941 ---- Clad, plated o....
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....419 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) in heading 8529,- (a) after tariff item 85291092 and the entries relating thereto, the following shall be inserted, namely :- "85291093 ---- Other, for apparatus of headings 8525 to 8527 -"; (b) after tariff item 85299020 and the entries relating thereto, the following shall be inserted, namely :- "85299030 --- Other, for apparatus of headings 8525 to 8527 -"; 21. Chapter 86: in Chapter 86, in heading 8609, for tariff item 86090000 and the entries relating thereto, the following shall be substituted, namely :- "8609 CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT 860900 - Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more mod....
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....icy 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 &3 of the Chapter 36. 13021934 ----Of Salacia reticulata - FREE Subject to Policy Condition 2 &3 of the Chapter 37. 13021935 ----Of Tagetes erecta. - FREE Subject to Policy Condition 2 &3 of the Chapter 38. 13021936 ----Of Terminalia bellirica. - FREE Subject to Policy Condition 2 &3 of the Chapter 39. 13021937 ----Of Curcuma longa. FREE Subject to Policy Condition 2 &3 of the Chapter 40. 13021938 ----Of Zingiber officinale - FREE Subject to Policy Condition....
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....rths Limited (IREL) only 67. 28419000 Other DELETED 68. 28419010 ---Ammonium metavanadate . - FREE 69. 28419090 --- Other . - FREE 70. 29051430 Amino butanol DELETED 71. 29159010 Acetyl chloride DELETED 72. 29163400 Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives : -- Phenylacetic acid and its salt DELETED However, Export of Phenyl acetic acid and its salts is Free subject to No Objection Certificate from Narcotics Commissioner of India, Gwalior 73. 29171920 Malonic acid DELETED 74. 29224300 Anthranilic acid and its salts DELETED However, Export of Anthranilic acid and its salts is Free subject to No Objection Certificate from Narcotics Commissioner of India, Gwalior 75. 29242990 Other DELETED 76. 29333210 Mepiquat chloride DELETED 77. 29333990 Derivatives of pyridine: Other DELETED 78. 29394100 Alkaloids of ephedra and their derivatives;salts thereof- - Ephedrine and its salt DELETED Howe....
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.... to No Objection Certificate from Narcotics Commissioner of India, Gwalior 95. 29242991 Alpha- phenylacetoacetamide . FREE 96. 29242999 Other . - FREE 97. 29270020 --- Azobisisobutyronitrile (AIBN) . FREE 98. 29322040 Gibberellic acid . FREE 99. 29322050 Aceto butyrolactone FREE 100. 29329930 Artemisinin . FREE 101. 29329940 3,4-MDP-2-P methyl glycidic acid . FREE 102. 29329950 3,4-MDP-2-P methyl glycidate . FREE 103. 29333220 Piperidine FREE 104. 29333230 Mepiquate chloride . FREE 105. 29333970 4-Piperidone . - FREE 106. 29333980 1-Boc-4-piperidone FREE 107. 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 s....
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....n the wet state (including wet-blue) : -- Full grains, unsplit; grain splits DELETED 128. 41041900 In the wet state (including wet-blue) : Other DELETED 129. 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 blues . Free - FREE 140. 41062190 Other . FREE 141. 41063110 Wet blues . Free - FREE 142. 41043190 Other . FREE 143. 41069110 Wet blues . Free - FREE 144. 41069190 Other ....