DGFT realigns ITC (HS) 2022 Import Policy with Finance Act, 2026

The Directorate General of Foreign Trade (DGFT) has released Notification No. 24/2026-27-DGFT dated 22 July 2026, introducing a comprehensive alignment of the ITC (HS) 2022, Schedule-I (Import Policy) with the Finance Act, 2026 dated 30.03.2026.

This regulatory move synchronizes the customs tariff classifications and import policy framework with the latest Finance Act amendments by inserting new ITC (HS) codes, deleting obsolete entries, restructuring descriptions, and modifying policy conditions for a wide array of products.

Statutory authority

The notification is issued under the following enabling provisions:

  • Section 3 read with Section 5 of the Foreign Trade (Development and Regulation) Act, 1992
  • Paragraphs 1.02 and 2.01 of the Foreign Trade Policy (FTP) 2023

By invoking these provisions, the Central Government has formally amended the “ITC (HS) 2022, Schedule-I (Import Policy)” to ensure consistency with changes introduced through the Finance Act, 2026.

Effective date

Effective immediately:
The notification clearly states that all amendments come into force with immediate effect from the date of issuance, i.e., 22 July 2026.

There is no transitional period indicated, so importers and other stakeholders must treat the revised classifications and policy conditions as operative from this date.

Structure of the DGFT notification

The notification operates primarily through two annexures:

  1. Annexure-I

    • Lists ITC (HS) 2022 codes that have been:
      • Inserted
      • Deleted
      • Amended
      • Split
      • Merged
    • Also sets out related Import Policy status (e.g., “Free”) and any policy conditions.

  2. Annexure-II

    • Provides revised descriptions for specific ITC (HS) codes, harmonizing wording and coverage with the Finance Act, 2026.

DGFT further clarifies that the updated ITC (HS) 2022, Schedule-I (Import Policy) will be hosted on the official DGFT portal:

https://dgft.gov.in

Key substantive changes in Annexure-I

Annexure-I is extensive and technical. It primarily adjusts product-wise tariff lines to ensure they mirror the customs and tariff changes enacted in the Finance Act, 2026. Below is a structured overview of major product segments covered by the amendments.

1. Marine products and nuts

Several changes relate to seafood and nuts under Chapter 03 and Chapter 08:

  • Code 03061900 (Frozen – Other)

    • Deleted, with restructured sub-classifications under 030619:
      • 03061910 — Krill – Import Policy: Free
      • 03061990 — Other – Import Policy: Free

  • Code 08029900 (Other – Other)

    • Deleted, replaced by:
      • 08029910 — Pecan nuts – Import Policy: Free
      • 08029990 — Other – Import Policy: Free

Multiple lines are modified for cranberries, blueberries and similar fruits across fresh, dried and prepared forms:

  • Fresh fruits under heading 0810

    • 08104000 deleted and split into:
      • 08104010 — Cranberries – Free
      • 08104020 — Blueberries – Free
      • 08104090 — Other – Free

  • Fruits with added sugar under 0811

    • 08119010 and 08119090 deleted, replaced by more granular entries:
      • 08119011 — Containing added sugar: Cranberries – Free
      • 08119012 — Containing added sugar: Blueberries – Free
      • 08119019 — Containing added sugar: Other – Free
      • 08119091 — Other: Cranberries – Free
      • 08119092 — Other: Blueberries – Free
      • 08119099 — Other: Other – Free

  • Dried fruits under 0813

    • Specific codes:
      • 08134030 — Cranberries – Free
      • 08134040 — Blueberries – Free

  • Fruit preparations under heading 2008

    • 20089300 deleted and restructured as:
      • 20089310 — Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos) – Free
      • 20089390 — Other – Free
    • Additional blueberry-based entries:
      • 20089915 — Blueberries – Free
      • 20089995 — Blueberries – Free

  • Fruit-based beverages and milk beverages under heading 2202

    • Original composite codes such as 22029920, 22029930 and 22029990 are deleted and replaced with specific cranberry-related and “other” sublines:
      • 22029921 — Fruit pulp or fruit juice based drinks: Cranberry products – Free
      • 22029929 — Fruit pulp or fruit juice based drinks: Other – Free
      • 22029931 — Beverages containing milk: Cranberry products – Free
      • 22029939 — Beverages containing milk: Other – Free
      • 22029991 — Other: Cranberry products – Free
      • 22029999 — Other: Other – Free

3. Shea nuts and plant extracts

  • Shea nuts
    • 12079950 — Shea nuts – Import Policy: Free