DGFT Announces Deadline Extension for FY 2026-27 TRQ Applications Under India-Mauritius CECPA and India-Nepal Trade Agreements

The Directorate General of Foreign Trade (DGFT), operating under the aegis of the Ministry of Commerce and Industry, has officially promulgated a critical extension for businesses and every eligible assessee seeking Tariff Rate Quota (TRQ) allocations. Through the issuance of Public Notice No. 03/2026-27 dated 10 April 2026, the regulatory authority has provided additional time for the submission of online applications concerning the upcoming financial year, FY 2026-27.

This procedural relaxation is specifically targeted at cross-border trade governed by two major bilateral frameworks: the India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA) and the India-Nepal Treaty. By extending the application window to 25 April 2026, the government aims to facilitate smoother compliance and ensure that every participating assessee can adequately prepare their import documentation under the preferential tariff regimes outlined in the Foreign Trade Policy, 2023.

Understanding the Regulatory Framework and TRQ Mechanisms

Tariff Rate Quotas (TRQs) serve as a vital instrument in international trade, allowing a predetermined quantity of specific goods to be imported at a substantially lower customs duty rate than the standard tariff. Once the specified quota limit is breached, any subsequent imports of that particular commodity attract the normal, higher rate of duty. For an assessee engaged in the import sector, securing a TRQ allocation is often the difference between maintaining a competitive market edge and facing prohibitive import costs.

The recent notification draws its legal backing from Appendix-2A of the Foreign Trade Policy, 2023, which serves as the master repository for all notified Free Trade Agreements (FTAs) and Preferential Trade Agreements (PTAs) recognized by the Government of India.

Statutory Authority: The extension has been formally executed by the Director General of Foreign Trade by invoking the statutory powers vested under Paragraphs 1.03 and 2.04 of the Foreign Trade Policy, 2023. This directive acts in continuation of the previously issued Public Notice no. 50/20256 dated 24.02.2026.

Detailed Breakdown of the India-Mauritius CECPA Quotas

The India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA) represents a landmark economic treaty designed to bolster bilateral trade between the two nations. The extended deadline of 25 April 2026 applies to a diverse array of commodities under this agreement. Any assessee intending to import these specified goods must adhere strictly to the quantitative limits and the corresponding ITC(HS) codes.

The permissible import procedure for these commodities is strictly governed by the procedural mandates articulated in Annexure-III of Appendix-2A of the Foreign Trade Policy, 2023.