Loading...
Loading...
Law Update
Quick note
Below is the official summary and the reference document preview. Use “Open PDF” for full screen view.
Indian businesses dealing in wheat exports have a very different policy position as of 24 August 2026. The Directorate General of Foreign Trade (DGFT), through Notification No. 35/2026-27, has changed the export policy of two specified wheat tariff lines from “Prohibited” to “Free.”
The change covers ITC HS 10011900 – Durum Wheat: Other and ITC HS 10019910 – Wheat. DGFT has also made the change effective immediately.
For exporters, this is more than a change in terminology. Businesses dealing in the covered goods no longer start from an export-policy position that prohibits an ordinary commercial shipment. They can now consider overseas orders under a free export policy status.
There is, however, one point that deserves care. “Free” under DGFT policy does not mean that an exporter can forget about classification, IEC, shipping documents, customs procedures, buyer specifications, or requirements imposed by another country. The policy barrier has been removed for the two listed codes; the normal work involved in carrying out a lawful export transaction remains.
| Particular | Verified Position |
| Issuing authority | Directorate General of Foreign Trade |
| Ministry | Ministry of Commerce & Industry |
| Department | Department of Commerce |
| Notification number | 35/2026-27 |
| Date | 24 August 2026 |
| Subject | Amendment in the Export Policy of Wheat |
| Governing legislation referred to | Foreign Trade (Development & Regulation) Act, 1992 |
| FTP provisions referred to | Paragraphs 1.02 and 2.01 of Foreign Trade Policy 2023 |
| Relevant export schedule | Schedule 2 of ITC (HS) Export Policy |
| First ITC HS code | 10011900 |
| Product description | Durum Wheat: Other |
| Second ITC HS code | 10019910 |
| Product description | Wheat |
| Previous export policy | Prohibited |
| Revised export policy | Free |
| Effective date | With immediate effect |
| Separate transition period | Not expressly specified |
| New quota under this notification | Not specified |
| New minimum export price | Not specified |
| New export licence introduced | No such requirement is stated |
| New fee introduced | Not specified |
| Main businesses affected | Exporters dealing in the covered wheat categories |
The notification is only one page long, but there is little ambiguity about its central effect. The two tariff lines shown in its table move from Prohibited to Free, and the change takes effect immediately.
The amendment is quite direct.
Before the latest notification, the two specified wheat tariff lines carried a prohibited export-policy status. DGFT has now substituted that position with Free.
The change is:
ITC HS 10011900 - Durum Wheat: Other
ITC HS 10019910 - Wheat
No future implementation date has been given. There is no separate waiting period in the notification. There is also no new quota or special export window mentioned in Notification No. 35/2026-27.
That last point matters because earlier wheat export relaxations did not necessarily remove the underlying prohibition. Businesses could be allowed to export a specified quantity or export under particular conditions while wheat continued to carry a prohibited policy status.
The August 2026 notification goes further for the two identified tariff lines. It changes the policy classification itself.
| ITC HS Code | Product | Earlier Position | Position from Notification No. 35/2026-27 | What It Means for an Exporter |
| 10011900 | Durum Wheat: Other | Prohibited | Free | The earlier DGFT prohibition attached to this tariff line is removed |
| 10019910 | Wheat | Prohibited | Free | Commercial export can now be considered under a free export policy status |
The important words here are “under a free export policy status.”
That does not mean an exporter can load wheat onto a vessel without any further checks. It means the DGFT export classification itself is no longer stopping the covered goods from being exported.
This distinction keeps the legal interpretation clear.
The latest change makes more sense when looked at against what happened before it.
India had moved wheat from a Free export policy to a prohibited one in May 2022. DGFT's trade notice no. 09/2022-2023 records that notification no. 06/2015-2020, dated 13 May 2022, amended the wheat export policy from Free to prohibited with immediate effect.
That did not mean that wheat could never leave India under any circumstances. Specific arrangements and exceptions existed.
For instance, government-approved exports could take place in certain circumstances to meet the food-security requirements of other countries. DGFT also issued procedures dealing with such exports.
The policy began opening further in 2026.
April 2026: Additional 25 LMT Permitted, but Policy Still Prohibited
On 27 April 2026, DGFT issued Notification No. 13/2026-27.
That notification permitted the export of an additional 25 Lakh Metric Tonnes (LMT) of wheat, with detailed modalities to be notified separately. Importantly, however, it expressly said that the export policy for ITC HS 10011900 and 10019910 continued to remain “Prohibited.” Government-approved exports for food-security needs also continued over and above that additional permitted amount.
This created a position where exports could take place within a permitted framework, but the underlying policy classification had not yet become Free.
August 2026: The Policy Classification Itself Changes
Notification No. 35/2026-27 changes that position.
Rather than permitting another quantity while leaving the basic classification as Prohibited, DGFT has moved the two specified tariff lines to Free.
For exporters, that is a much cleaner policy position. The commercial question is no longer centred on whether a shipment fits within a particular wheat export relaxation or quota mentioned in the April notification. For the two tariff lines now listed as Free, the prohibition itself has been removed.
DGFT has not issued this notification in isolation. It sits within the legal structure created by the Foreign Trade (Development & Regulation) Act, 1992, the Foreign Trade Policy 2023, and the ITC (HS) export classification.
Understanding that structure is useful because it explains exactly what a word such as “Free” does, and does not, mean.
Foreign Trade (Development & Regulation) Act, 1992
Notification No. 35/2026-27 refers to Section 5 read with Section 3 of the Foreign Trade (Development & Regulation) Act, 1992.
Section 3 gives the Central Government powers relating to the development and regulation of foreign trade, including the power to prohibit, restrict or otherwise regulate imports or exports.
Section 5 deals with the Foreign Trade Policy and allows the Central Government to formulate and amend that policy by notification in the Official Gazette.
In practical terms, this is part of the legal foundation that allows the Government to move a product between policy categories such as Free, Restricted or Prohibited.
Foreign Trade Policy 2023
The notification also refers to paragraphs 1.02 and 2.01 of the Foreign Trade Policy 2023.
FTP 2023 provides the wider policy framework within which India's imports and exports operate.
Goods are not regulated simply by their common names. They are linked to tariff classifications, and the ITC (HS) schedules tell businesses what policy applies to those classifications.
Schedule 2 of ITC (HS)
Schedule 2 is concerned with export policy.
DGFT's official guidance on reading the Export Policy explains that an item shown as Free can be exported without a licence from DGFT. However, procedural conditions may still be notified, and other laws can continue to apply.
That is perhaps the simplest way to understand the August wheat notification.
The two identified wheat tariff lines no longer require an export licence merely because their DGFT export-policy category is Prohibited or Restricted. But other requirements that apply independently to the exporter, product, customs transaction, or destination market do not disappear merely because the export-policy column says Free.
This is an area where businesses should avoid broad assumptions.
The notification names two exact ITC HS codes.
ITC HS 10011900 - Durum Wheat: Other
The first code is 10011900.
The notification describes the product as Durum Wheat: Other and changes its export policy from Prohibited to Free.
Durum wheat is a particular class of wheat, but exporters should not classify a product based only on a casual commercial description. Tariff classification needs to match the actual product.
ITC HS 10019910 - Wheat
The second code is 10019910, described in the notification as Wheat.
This entry has also moved from prohibited to Free.
Why the Exact Code Matters
The notification does not say that every wheat-related item, wheat preparation, or processed product has automatically become Free.
Wheat flour, processed wheat foods, wheat-based preparations, seeds, and other products may sit under different tariff entries.
For that reason, the question is not simply:
“Does this product contain wheat?”
The better question is:
“What is the correct ITC HS classification of the product being exported?”
Businesses unsure of that answer may need ITC HS code classification support before they sign an export contract or represent a product to an overseas buyer.
The word sounds simple, but its regulatory meaning needs to be understood correctly.
DGFT's own guidance for Schedule 2 describes Free goods as goods that may be exported without a licence from DGFT. The same guidance also makes two qualifications: DGFT can notify procedural conditions, and free exportability remains subject to other laws in force.
So, in the case of wheat:
What Has Become Free?
The DGFT export-policy status of:
What Has Gone Away?
The prohibited status that previously applied to those two tariff lines.
What Has Not Automatically Gone Away?
Normal legal and transaction-level requirements that come from elsewhere.
For example, Foreign Trade Policy 2023 separately provides for the Importer-Exporter Code (IEC). It states that no export or import of goods is to be made without an IEC unless the person falls within a specific exemption. The FTP also sets out basic documents for export of goods, including the transport document, commercial invoice-cum-packing list, and Shipping Bill/Bill of Export or Postal Bill of Export.
These requirements are not introduced by Notification No. 35/2026-27. They arise from the wider export framework.
That distinction is useful for businesses because it prevents two opposite mistakes.
The first mistake would be to continue treating the covered wheat as prohibited even after the notification.
The second would be to assume that “Free” means nothing else needs to be checked.
Neither interpretation is correct.
No new wheat export licence is created in the attached notification.
In fact, the change runs in the opposite direction: the relevant tariff lines have moved from prohibited to Free.
DGFT describes the Free category as allowing export without a DGFT licence for that export-policy category, while still recognising that other laws and notified procedural conditions may apply.
This is useful from a lead-generation and compliance perspective because businesses should not be encouraged to purchase an unnecessary “wheat export licence” service simply because the policy changed.
Where professional assistance may genuinely be required is in areas such as:
That is where DGFT export compliance consulting has a legitimate role.
The notification is dated 24 August 2026 and states that the export policy of the specified products will be Free with immediate effect.
There is no separate future commencement date.
The notification also does not give a transition period or phased schedule.
One drafting detail should be handled carefully in any published article. The scanned notification says “To be published in the Gazette of India Extraordinary.” The copy itself does not separately state a Gazette publication date.
It is therefore safer to describe 24 August 2026 as the notification date and separately say that DGFT has stated that the change takes effect immediately.
The policy affects more than one business function, although not every stakeholder is affected in the same way.
Existing Wheat Exporters
Businesses that already understand international wheat trade are likely to see the most immediate practical benefit.
Instead of first dealing with a prohibited export-policy classification, they can examine overseas enquiries on normal commercial terms, subject to the other requirements applicable to the shipment.
Existing exporters may revisit:
Merchant Exporters
Merchant exporters do not necessarily grow or manufacture the goods themselves. FTP 2023 defines a merchant exporter as a person engaged in trading activity who exports or intends to export goods.
For this group, the policy change can be commercially useful.
A merchant exporter can assess an overseas buyer's requirement, find domestic supply, and then determine whether the price, quality, and logistics make the deal workable.
The ability to do that is easier when the tariff line itself is not prohibited.
Agricultural Traders and Suppliers
For traders supplying wheat to exporters, the effect is likely to be indirect rather than regulatory.
Notification No. 35/2026-27 does not impose a new compliance obligation on an ordinary domestic supplier merely because an exporter may buy from that supplier.
What can change is demand.
If exporters receive more overseas enquiries, suppliers that can offer suitable quantity, quality and commercial terms may receive more export-linked orders.
Whether that actually happens will depend on the market.
Procurement Teams
A procurement team may need to pay closer attention to specifications.
An overseas buyer could require a particular variety, quality, quantity, or delivery schedule. Purchasing wheat that does not fit the buyer's requirements can create a problem even if the export itself is Free under DGFT policy.
Procurement decisions therefore need to be made alongside the export contract rather than in isolation.
Compliance, Legal and Documentation Teams
For compliance teams, the work becomes less about dealing with a prohibition and more about making sure the transaction is correctly put together.
That includes:
This is exactly the type of work where an export compliance consultant can add value without pretending that the consultant controls customs clearance or government decisions.
The first difference is obvious: commercial possibilities become wider.
A buyer enquiry that previously could not be handled as an ordinary Free export can now be looked at again if the product falls under one of the two liberalised tariff lines.
That does not automatically mean the exporter should accept the order.
The policy answers only one part of the commercial decision.
A serious exporter will still ask:
Can the required quantity be sourced? Is the quality acceptable? Does the overseas price cover procurement and freight? Is the buyer credible? What are the payment terms? Can the shipment reach the destination within the agreed period?
The August notification gives businesses the regulatory space to ask those questions. It does not answer them.
That is why the commercial impact may differ sharply from one exporter to another.
A large exporter with established international buyers may be able to move quickly. A first-time wheat exporter may need much more groundwork before taking an order.
The notification itself does not create a new step-by-step application process, so businesses should not be given a made-up one.
What it does create is a reason to review existing export readiness.
1. Start With the ITC HS Code
Before looking at the attractive part of the policy, free export status, check the classification.
The product must genuinely fall under the tariff line being relied upon.
A business should not select ITC HS 10019910 merely because the word “wheat” appears in its commercial description.
The nature, form, and classification of the actual goods matter.
2. Check the Current DGFT Position Before the Contract Becomes Firm
Export policies can change.
The August notification tells businesses what DGFT changed on 24 August 2026. A shipment planned for a later date should still be checked against the policy in force when the transaction proceeds.
This is particularly relevant for contracts involving future delivery.
3. Review IEC Status
FTP 2023 states that an Importer-Exporter Code is required for the export or import of goods unless a specific exemption applies. It also provides for electronic application and IEC-related compliance.
A company that has never exported before should therefore not confuse “wheat is Free for export” with “the business needs no exporter setup.”
Where required, IEC registration services can help a new exporter organise this part of the process.
4. Prepare the Basic Export Documents
Foreign Trade Policy 2023 identifies basic documents for the export of goods from India, including:
Bill of Lading, Airway Bill, Lorry Receipt, Railway Receipt or Postal Receipt, depending on the mode of transport,
Commercial Invoice-cum-Packing List, and
Shipping Bill, Bill of Export or Postal Bill of Export, as applicable.
Additional documents can be required where a product or transaction is subject to another law or regulatory condition.
This basic export-document requirement comes from the wider FTP. It is not a new obligation created by the wheat notification.
5. Make Sure the Descriptions Match
The goods described in the contract, invoice, packing documents, and customs declaration should tell the same story.
If a business describes the product differently across records, questions can arise about what was actually sold and what tariff classification has been used.
Clear documentation is especially useful where classification determines whether a liberalised policy applies.
6. Review the Importing Country's Requirements
India's decision that the goods are Free for export does not bind the importing country.
An overseas government may have its own requirements involving food safety, plant health, quality, import permission, inspection, labelling, treatment or other controls.
The exact requirements depend on the country and product.
They should therefore be checked for the actual destination rather than copied from a generic wheat export checklist.
7. Check the Commercial Contract Properly
Export problems are not always regulatory problems.
Price terms, freight, insurance, payment, quality tolerance, delivery period, and rejection clauses can have a major financial effect.
A business may be legally allowed to export and still enter into a poor contract.
For that reason, the regulatory review and the commercial review should happen together.
The table below separates documents expressly recognised under the wider FTP framework from records that may depend on the transaction.
| Document / Record | General Position | Why It Matters |
| IEC details | Generally required for export of goods unless exempt | Identifies the exporter under the DGFT framework |
| Shipping Bill / Bill of Export | Basic export document | Used for customs/export declaration |
| Commercial Invoice-cum-Packing List | Basic export document | Records goods, value and packing information |
| Bill of Lading / Airway Bill / relevant transport receipt | Basic export document depending on transport mode | Evidence of movement/shipment |
| Export contract or purchase order | Commercial document | Records buyer, quantity, specifications and terms |
| Product classification working | Recommended internal control | Helps support the ITC HS code selected |
| Notification No. 35/2026-27 | Recommended reference record | Helps document the policy position being relied upon |
| Buyer specification | Transaction-specific | Helps procurement and shipment match buyer requirements |
| Destination-country documents | Depends on destination/product | May be required under importing-country rules |
| Product-specific certificates | Only where independently applicable | Should not be assumed merely because the goods are wheat |
This distinction matters. A generic consultancy article should not tell every exporter to obtain every certificate used somewhere in the global wheat trade. The right document list depends on the actual shipment.
The effect of the policy can be looked at in three layers: regulatory, operational, and commercial.
Regulatory Impact
The direct legal-policy effect is the simplest.
The covered tariff lines no longer carry a prohibited export-policy status.
That removes the central DGFT policy barrier that existed against ordinary exports of those goods.
Operational Impact
Businesses can now prepare for wheat export transactions in a more normal way.
Export, procurement, logistics, finance and compliance teams may need to work together earlier because a commercial order can move from enquiry to shipment planning more quickly when a policy prohibition is not blocking the transaction.
Commercial Impact
The change gives exporters another market option.
A seller is no longer confined to domestic commercial opportunities merely because these tariff lines are prohibited for export.
That can strengthen commercial flexibility, but it should not be confused with guaranteed profitability.
International wheat prices, domestic procurement costs, currency movement, freight, and buyer demand will still decide whether a particular shipment makes sense.
These are likely business effects, not promises about what the market will do.
| Stakeholder | Immediate Impact | Commercial Effect | Main Point to Watch |
| Existing wheat exporters | Prohibited policy removed for covered codes | More freedom to consider overseas orders | Current DGFT position and classification |
| Merchant exporters | Can evaluate sourcing against foreign demand | More trading possibilities | Supplier reliability and contract terms |
| Domestic wheat traders | Possible increase in exporter enquiries | Additional sales channels may emerge | Market pricing |
| Procurement teams | More export-oriented sourcing may be needed | Greater focus on buyer specifications | Quality and availability |
| Logistics providers | More shipment enquiries may arise | Possible additional transport/warehouse work | Port and freight planning |
| Compliance teams | Less focus on prohibition | Possible additional transport/warehouse work | Classification and other laws |
| First-time exporters | Wheat becomes commercially more accessible | New export opportunity | IEC, documentation and destination requirements |
The Government notification does not tell businesses how many tonnes will actually be exported, what buyers will pay, or how domestic wheat prices will move.
For an exporter, the strongest benefit is flexibility.
Overseas Orders Can Be Considered on Their Commercial Merit
Under a prohibition, many commercial discussions stop before price, logistics, or buyer terms are even considered. A Free policy lets an exporter look at the whole deal and decide whether it makes business sense.
Existing Buyer Relationships Can Be Revisited
Businesses that sold wheat internationally before the 2022 prohibition may still have relationships with old customers or trading partners. The revised policy gives them a reason to reopen those conversations.
Merchant Exporters Get More Room to Trade
A trader can respond to an international enquiry by looking for suitable domestic supply. That can create another route to market for both merchant exporters and suppliers.
Procurement Can Become More Export-Oriented
Where international demand develops, procurement teams can source with the export contract in mind rather than buying first and looking for a market later.
More Businesses May Enter Agricultural Exports
A business already active in commodities may decide that wheat is worth adding to its export portfolio. New entrants, however, should not interpret an open policy as a substitute for preparation.
This is where agricultural export compliance services and genuine trade advisory support may help businesses enter the market with fewer avoidable documentation or classification gaps.
Opening the policy does not remove commercial difficulty.
Correct Classification Still Takes Work
Businesses that handle several wheat varieties or related products may need to check exactly where each product sits under ITC HS.
That work may require internal technical input or professional ITC HS code classification support.
International Prices Can Change Quickly
A Free policy does not protect an exporter against a bad price.
A contract may become unattractive if domestic procurement costs rise, freight moves sharply, or overseas prices fall.
Freight Can Decide Whether a Deal Works
Wheat is a bulk commodity. Transport and port costs can materially affect the final export price.
An attractive buyer quote can look much less attractive once logistics are added.
Quality Has to Match the Contract
A buyer may want specifications that are different from what is easily available in the domestic market.
An exporter needs to know that before accepting a quantity commitment.
Working Capital May Increase
Export transactions can involve procurement, storage, transport, and a gap between paying suppliers and receiving money from the overseas buyer.
That is a commercial financing issue rather than a new DGFT requirement, but it can determine whether a transaction is viable.
Policy Monitoring Still Matters
Agricultural export policy can change.
The 2022 prohibition, the 2026 quota relaxation and the August 2026 liberalisation show why businesses should not assume that today's policy will remain unchanged forever.
For businesses dealing in the tariff lines that have been made Free, the notification is mainly a removal of a regulatory barrier, not the creation of another compliance burden.
That does not mean there are no concerns. Liberalising an agricultural commodity can affect exporters, domestic suppliers, procurement teams and compliance functions in different ways. The policy may make international trade easier while also requiring businesses to make sharper decisions about classification, pricing and contracts.
A fair assessment needs to look at both sides.
Detailed Assessment: Benefit or Additional Burden?
| Assessment Area | Why the Decision May Help | Where a Burden or Risk May Still Arise | Practical Assessment |
| Export-policy access | The two specified tariff lines no longer carry a prohibited status | Exporters must still confirm that their goods fall under the liberalised codes | Strong benefit for correctly classified goods |
| DGFT licensing burden | Free goods can generally be exported without a DGFT licence for that policy category | Other approvals may apply if required by a separate law | Reduces the earlier policy barrier |
| Commercial flexibility | Exporters can consider foreign buyers and markets more freely | Not every export order will be financially attractive | Benefit, but commercial assessment remains essential |
| Merchant exporter participation | Traders can source against international orders without the earlier basic prohibition | Supplier reliability and contract risk become more important | Useful opportunity for organised traders |
| International market access | Indian wheat can be considered for more ordinary commercial export transactions | Destination-country rules still need to be met | Useful opportunity for organised traders |
| HS classification | Clear tariff codes are identified in the notification | Businesses can make mistakes if they assume every wheat product is covered | Manageable burden if classification is checked early |
| Documentation | The notification does not add a special new documentation system | Normal export documentation still has to be accurate | No major new burden created by the notification |
| Compliance cost | No new fee, testing charge or licence fee is stated in Notification No. 35/2026-27 | Businesses may still spend on classification, documentation, logistics or advisory support | Mostly existing business costs rather than a new regulatory levy |
| MSME participation | Smaller trading businesses may have an additional export opportunity | MSMEs may have less in-house trade expertise and working capital | Opportunity exists, but preparation matters |
| Procurement planning | Export demand may provide another sales channel for suppliers | Exporters can face loss if they commit before securing reliable supply | Good for organised procurement, risky for speculative buying |
| Contract management | More export transactions can be negotiated on normal commercial terms | Quality disputes, delivery failure or buyer defaults remain possible | Contract discipline becomes more important |
| Logistics sector | Higher export activity, if it occurs, may generate freight and warehousing work | Bulk cargo logistics can be costly and capacity-sensitive | Potential business opportunity rather than guaranteed benefit |
| Policy certainty | A Free classification is simpler than managing a prohibited policy with limited relaxations | Agricultural trade policy can still be amended later | Easier current position, but monitoring remains necessary |
| Domestic market considerations | Exporters and suppliers gain access to overseas demand | The notification itself does not explain future domestic price or supply outcomes | Wider economic effects should not be predicted without evidence |
| Overall compliance load | The policy removes the prohibition for the two listed codes | Normal export rules continue | Net effect is liberalisation rather than an additional compliance burden |
Why It Looks More Like a Benefit
The strongest argument in favour of the decision is that it simplifies the starting point.
In April 2026, exporters were dealing with a policy that remained prohibited even though an additional 25 LMT of exports had been permitted.
That kind of arrangement can require exporters to understand both the prohibition and the exception.
A Free classification is easier to interpret for an ordinary commercial transaction.
If the product is correctly classified under one of the liberalised codes, the exporter can move directly to the usual questions: IEC, documents, buyer requirements, customs processing, price, and logistics.
Where the Burden Still Exists
Most of the remaining burden does not come from Notification No. 35/2026-27.
It comes from running an export business properly.
An exporter still needs to know what is being shipped, how it is classified, what the overseas buyer expects, and whether the commercial documents are correct.
A first-time exporter may find that work demanding, especially if the business has no internal trade-compliance team. That can create a need for DGFT compliance services, documentation support, or an experienced export compliance consultant.
But that should not be confused with the Government creating a new compliance layer.
Final Assessment
For exporters dealing in ITC HS 10011900 and 10019910, the decision is better described as a policy liberalisation with normal business-compliance responsibilities remaining in place.
It removes a direct restriction.
It does not remove the need for sensible export controls.
On balance, therefore, it is more likely to be commercially helpful than an additional regulatory burden for businesses that are prepared to classify their goods correctly and manage the transaction properly.
The new policy can create opportunities at several points in the trade chain.
Existing Wheat Exporters Can Return to Normal Commercial Planning
Exporters with established overseas contacts may be the quickest to respond.
They already understand procurement, documentation, freight, and buyer negotiations. Removing the prohibited status can allow them to review markets they know rather than build an export model from the beginning.
Merchant Exporters Can Develop New Supply Relationships
A merchant exporter can connect domestic suppliers with overseas demand.
Where international pricing works, that can create business for traders without requiring them to own agricultural production. The opportunity is strongest for businesses that can manage quality, volume, logistics, and payment risk.
Suppliers Can Reach Export Demand Indirectly
Not every domestic trader needs to become an exporter. Some may benefit simply by supplying exporters. A business that can reliably supply wheat matching the buyer's requirements may find a new customer segment among exporters.
Warehousing and Logistics Businesses May Benefit
If actual wheat exports increase, the activity can also create demand for:
Again, the notification does not guarantee an increase in volumes. It merely removes a policy barrier that may support additional trade.
Compliance and Documentation Services Become More Relevant
Liberalisation often brings new businesses into a market.
Some may have no previous experience with agricultural exports.
They can require help with:
For those businesses, DGFT export compliance consulting can be useful before a contract is signed, rather than after a documentation problem has already appeared.
The policy is easier, but some mistakes can still create avoidable trouble.
Assuming Every Wheat Product Is Covered
The notification identifies two codes. A processed product or a different wheat category should not automatically be placed under those entries.
Using a Code Because It Is Free
Classification should follow the goods, not the desired policy result. Choosing a Free tariff line simply because it is commercially convenient is a poor compliance approach.
Accepting a Buyer Order Before Checking Supply
An exporter can now legally explore the transaction, but that does not mean the required quantity will be available at an acceptable price. Procurement should be tested before a firm delivery promise is made.
Ignoring the Destination Country
The Indian export policy answers India's side of the policy question. The importing country still controls the admission of the goods into its own market.
Relying on an Old Screenshot or News Article
Businesses should check the current official DGFT position rather than relying only on information shared months earlier. Agricultural trade rules can move quickly.
Treating “Free” as “Compliance-Free”
This is probably the simplest mistake to avoid. The word Free removes the DGFT policy restriction for the listed tariff lines. It does not wipe away the entire export framework.
Businesses that want to act on the new policy can keep the process practical.
For larger transactions, it is sensible to bring the procurement, finance, logistics and compliance teams into the discussion before the contract is signed. A problem discovered at that stage is usually easier to solve than one found after goods have been purchased or a vessel has been booked.
The notification itself is easy to read. Applying it to a real transaction is where questions usually begin.
A business may know that wheat exports are now Free under two tariff lines but still be unsure whether its own goods fall under those codes. A first-time exporter may also need help with IEC, documentation, or understanding the wider Foreign Trade Policy.
Corpseed can support businesses with focused DGFT export compliance consulting rather than treating the notification as if it creates an unnecessary new licence.
Relevant support can include:
DGFT Export Policy Applicability Review
Corpseed can assist businesses in reviewing whether Notification No. 35/2026-27 is relevant to the goods they intend to export and in understanding the difference between a Free policy and other independently applicable requirements.
ITC HS Code Classification Support
Correct classification sits at the centre of the notification.
Corpseed can provide ITC HS code classification support to help businesses review the tariff entry applicable to their product before relying on the revised policy.
DGFT Compliance Services
Businesses may need help interpreting the Foreign Trade Policy, DGFT notifications, and later amendments.
Corpseed's DGFT compliance services can support this regulatory review without suggesting that government approval is guaranteed.
IEC Registration Services
Businesses entering exports for the first time may require an Importer-Exporter Code unless they fall within an applicable exemption.
Corpseed can assist with IEC registration services and related procedural support under the general DGFT framework.
Export Documentation Support
The wheat notification does not create a special document list, but normal export paperwork still matters.
Corpseed can assist businesses with export documentation support, including review of product descriptions and consistency across relevant transaction records.
Export Compliance Gap Assessment
A company may already have an IEC but still lack internal controls for classification, documentation, or regulatory monitoring.
A gap review can help identify those areas before the first shipment is committed.
Foreign Trade Policy Consulting
Businesses handling commodities may be affected by more than one DGFT notification over time.
Foreign trade policy consulting can help management understand how current policy affects contracts, sourcing decisions, and planned exports.
Ongoing Regulatory Monitoring
The history of wheat policy itself shows why monitoring matters.
The position changed from Free to Prohibited in 2022, moved through specific relaxations and quota permissions, and has now shifted to Free for the two identified codes.
Businesses with ongoing export operations may therefore benefit from tracking later DGFT notifications instead of relying indefinitely on the August 2026 position.
Professional support should help an exporter understand the rules and organise its transactions. It does not replace DGFT, Customs or any other authority, and it cannot guarantee customs clearance, buyer acceptance, export profitability or a particular regulatory result.
Businesses planning wheat exports can use export compliance consulting when they need support with ITC HS classification, DGFT policy interpretation, IEC-related matters, and export-document readiness before committing to a shipment.
The DGFT wheat export policy has moved in a materially different direction for two tariff lines from 24 August 2026.
The core points are straightforward:
For exporters who need help with classification, documentation, or policy interpretation, DGFT export compliance consulting can provide transaction-specific support.
Document Preview
Embedded reference document