Tariff rate quota for raw sugar imports grants full customs-duty exemption subject to electronic quota authorisation and debit.

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....Raw sugar under tariff heading 1701 is exempt from the whole of customs duty under the First Schedule to the Customs Tariff Act when imported within a Tariff Rate Quota of 10 lakh MT. The exemption applies immediately until 31 October 2026. Importers must receive TRQ allotment from DGFT under the applicable Handbook of Procedures, and the electronic authorisation must identify the importer, IEC, notification, tariff heading, quantity and validity. Customs clearance is permitted only through electronic debit of the authorised quota in ICES.....