Law Updates

Subject

Summary: Indian exporters now have a revised set of rules for deciding how export contracts can be priced and how export payments received in Indian Rupees will be treated under the Foreign Trade Policy. The Directorate General of Foreign Trade ( DGFT ) issued Notification No. 30/2026-27 on 20 August 2026, amending Para 2.52 and Para 2.53 of the Foreign Trade Policy (FTP) 2023 with immediate effect. The changes deal with two connected issues. Para 2.52 decides how export contracts and invoices may be denominated and how export proceeds can be realised. Para 2.53 explains when export proceeds received in Indian Rupees can be recognised for FTP benefits, incentives and fulfilment of export obligations. For exporters, the change gives more room for INR-based trade, but the rule is not identical for every destination. ACU countries, Nepal, Bhutan and Iran have to be looked at separately. RBI and FEMA requirements also continue to matter. Notification at a Glance Particular Details Issuing Authority Directorate General of Foreign Trade Ministry Ministry of Commerce and Industry Department Department of Commerce Notification Number 30/2026-27 S.O. Number S.O. 4601(E) Date 20 August 2026 Effective Date Immediate effect Policy Amended Foreign Trade Policy 2023 Paragraphs Amended Para 2.52 and Para 2.53 Governing Law Foreign Trade (Development & Regulation) Act, 1992 Main Subject Export contract currency and INR export realisation Main Stakeholders Exporters, businesses using FTP benefits and companies having export obligations Special Treatment ACU countries, Nepal, Bhutan and Iran Related Framework Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2023 The Gazette states that the Central Government has used powers under Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act, 1992, read with the relevant provisions of FTP 2023, to make these amendments. For a business, this is not just a change in legal wording. It can influence the currency mentioned in a contract, the way an overseas buyer pays, and whether that payment can later be counted for an FTP benefit or export obligation. What Is the Regulatory Background Behind the Change? FTP 2023 lays down the broader policy framework for India's export and import system. It covers several matters connected with foreign trade, including authorisations, export obligations, incentives and the treatment of export proceeds. Within that framework, Para 2.52 deals with the denomination of export contracts. In simple terms, it answers a basic question: in what currency can an exporter raise the contract or invoice? Para 2.53 deals with a different question. If the exporter receives the payment in Indian Rupees, can that receipt still be recognised for benefits or obligations under FTP? These questions also overlap with India's foreign-exchange rules. DGFT may decide how an export is treated under FTP, but RBI and FEMA determine how cross-border payments can actually be received and settled. That is why exporters should not read the amended FTP paragraphs in isolation. The payment route has to work under both the foreign-trade framework and the applicable foreign-exchange rules. Why Did DGFT Amend Para 2.52 and Para 2.53? The amendment is intended to align the FTP provisions dealing with the denomination of export contracts, and eligibility for FTP benefits on INR export realisations with the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2023. In practical terms, the older FTP wording had to be brought closer to the newer payment framework. This is useful because exporters often have to check two separate sets of rules. One set determines whether the payment route itself is permissible. The other determines how that payment will be treated under FTP. The revised wording reduces some of that mismatch. It does not, however, mean that any exporter can simply ask an overseas buyer to pay in Rupees and assume the transaction is compliant. The destination country, banking channel, RBI directions and the purpose for which the payment is later being used all remain relevant. What Has Changed Under Para 2.52? Para 2.52 deals with the currency of export contracts and invoices. The revised provision now separates transactions according to the country involved instead of placing every export under one broad rule. Export Contracts with Countries outside the ACU Framework For export contracts and invoices that do not involve a member country of the Asian Clearing Union, the revised provision allows them to be denominated either in: Foreign currency, or Indian Rupees. The export proceeds may also be realised either in foreign currency or in Indian Rupees. This distinction between denomination and realisation is worth understanding. Denomination simply refers to the currency written in the contract or invoice. Realisation refers to the actual receipt of money by the exporter. An invoice might be raised in one permitted currency, but the way the money is finally received still has to comply with the applicable regulatory and banking framework. What Happens in the Case of ACU Countries? Transactions involving member countries of the Asian Clearing Union are dealt with separately. For an ACU member country other than Nepal and Bhutan, the export contract is to be denominated in a currency determined by the ACU. The revised wording also allows such transactions to be denominated and settled according to directions issued by RBI from time to time. This means that an exporter dealing with an ACU country should not simply apply the same rule used for a buyer located in a normal non-ACU market. The current RBI instructions need to be checked as part of the transaction. What about Nepal and Bhutan? Nepal and Bhutan have been given their own treatment. The revised Para 2.52 says that export contracts involving Nepal and Bhutan are to be denominated and settled in Indian Rupees, or in accordance with directions issued by RBI from time to time. That makes the destination country particularly important. A company selling to Nepal or Bhutan should not copy the currency clause from a contract used for Europe, the Middle East or another overseas market without checking whether it fits the applicable rule. EXIM Bank and Government of India Lines of Credit The amended provision also keeps a specific rule for exports made under EXIM Bank or Government of India Lines of Credit. Contracts and invoices under these arrangements may also be denominated in Indian Rupees. The individual terms of the relevant Line of Credit would still need to be considered. Old Rules vs Revised Rules The amendment becomes clearer when the earlier and revised positions are compared directly. Area Earlier Position Revised Position What It Means for Business General export contracts Contracts could be in freely convertible currency or INR, but realisation was generally linked to freely convertible currency, subject to specified exceptions Non-ACU contracts can be in foreign currency or INR, and proceeds can be realised in foreign currency or INR INR realisation receives clearer treatment INR payment route Earlier Para 2.52 contained specific Vostro-related conditions Revised wording uses a broader country-based structure Businesses need to apply the current payment framework ACU transactions Specific ACU Dollar/ACU Euro provisions appeared in the earlier rule ACU-determined currency applies, with RBI directions also recognised Current RBI instructions become important Nepal and Bhutan Treated separately from some earlier INR routes Expressly covered under a separate clause These destinations require a separate check FTP benefits on INR receipts Earlier wording referred to specified INR arrangements Qualifying INR realisations can receive broader recognition More INR receipts may potentially qualify Iran Subject to special treatment Para 2.19 continues to apply Iran transactions need an additional review The real change is therefore wider than a simple statement that exporters can now "take payment in Rupees." INR settlement already existed within the regulatory framework. What DGFT has done is rewrite the FTP provisions so that they fit more closely with the current foreign-exchange rules and give clearer treatment to qualifying INR receipts. How Do the Rules Change From Country to Country? Destination Contract Currency Payment/Realisation What Needs Attention Non-ACU countries Foreign currency or INR Foreign currency or INR Applicable banking and FEMA rules ACU countries other than Nepal and Bhutan Currency determined by ACU As permitted under relevant framework/RBI directions Current RBI instructions Nepal INR or as allowed under RBI directions Subject to applicable RBI framework Separate treatment Bhutan INR or as allowed under RBI directions Subject to applicable RBI framework Separate treatment Iran Relevant Para 2.52 treatment INR may be recognised Para 2.19 must also be checked This is probably the most useful way for an exporter to approach the amendment. Before deciding the invoice currency or payment method, first identify the destination. The applicable rule can change based on that one fact. Why Does the Asian Clearing Union Matter? The Asian Clearing Union matters because FTP does not treat an ACU transaction in exactly the same manner as every other export. Under the revised Para 2.52, contracts involving ACU countries, other than Nepal and Bhutan, are tied to the currency determined under the ACU framework. At the same time, RBI directions may also govern how those transactions are denominated and settled. For an exporter, the practical question is therefore not simply, "Can my buyer pay me in Rupees?” The first question should be: "Which country is the buyer in, and which payment framework applies to that country?" The notification does not provide a complete list of ACU members or reproduce every payment procedure. Those details should be checked from the current official framework when a specific transaction is being planned.  What Has Changed Under Para 2.53? Para 2.53 deals with FTP schemes for exports where the proceeds are received in Indian Rupees. This part of the notification is especially relevant to businesses that: Claim an FTP export benefit, Use an export incentive, Hold an authorisation involving an export obligation, or Need to show eligible export realisation for an FTP purpose. Under the revised provision, exports to countries other than Nepal and Bhutan can qualify for FTP benefits, incentives and fulfilment of export obligations where the export proceeds are realised in Indian Rupees through the prescribed banking route. Such qualifying INR realisations can be treated at par with exports where the money is received in foreign currency. That is a useful change, but the words "qualifying INR realisation" are important. Simply receiving Rupees is not enough. Which INR Payments Can Actually Qualify? The revised Para 2.53 attaches conditions to the benefit. The export proceeds need to be realised through banking channels. The amount also needs to be credited to an Indian Rupee account of a person resident outside India, where that account has been opened under the applicable Foreign Exchange Management (Deposit) Regulations, as amended from time to time. Only after those conditions are considered does the FTP treatment become relevant. A business should therefore avoid this assumption: "The buyer paid us in INR, so the amount will automatically qualify for an export incentive." That is not what the amendment says. The correct question is whether the INR receipt satisfies the prescribed banking and account conditions and whether the underlying export independently qualifies under the FTP scheme being used. What Does "At Par With Foreign-Currency Realisation" Really Mean? This phrase can sound more complicated than it is. For the purposes covered by Para 2.53, an eligible export payment received in INR can be treated in the same manner as an eligible export payment received in foreign currency. That can matter where a business is relying on the export for: An FTP benefit, An incentive, or Fulfilment of an export obligation. But parity of currency treatment does not cancel the rest of the scheme. If an incentive requires certain product conditions, documentation or authorisation requirements, those still apply. If an export obligation must be completed within a particular framework, receiving the money in INR does not by itself prove that every obligation has been met. The amendment removes one possible barrier. It does not remove all the other eligibility conditions. What Is the Position for Exports to Iran? Iran continues to require a separate check. The revised Para 2.53 specifically states that, for exports to Iran, the INR treatment will apply subject to compliance with Para 2.19 of FTP. An exporter dealing with Iran should therefore not rely on Para 2.53 alone. The current requirements of Para 2.19 should be reviewed separately before the business treats the INR payment as eligible for an incentive or export-obligation purpose. The Gazette amendment does not reproduce the full text of Para 2.19, so it would be unsafe to assume its requirements from this notification alone. What Changes in Day-to-Day Export Work? For many businesses, the practical effect will show up first in contracts, invoices and bank records rather than in a separate filing. Export Contracts: Contract templates should be checked against the destination country. A standard contract used for several markets may contain a currency clause that no longer fits every transaction. The business should look at: Currency of the contract, Currency of the invoice, Payment method, Country of the buyer, and Proposed settlement route. Invoices: An invoice should not be prepared only from a commercial point of view. The currency stated on the invoice should also fit the applicable FTP and banking framework.  Where INR is being used, finance teams should know how that amount is expected to be received and through which account structure. Banking Records: Banking records become especially important if the exporter later wants to rely on that payment for an FTP benefit. The company should be able to connect the payment received with the actual export transaction. Internal Records A sensible internal file may bring together: Export contract, Invoice, Shipping documents, Bank advice, Export-realisation evidence, and Relevant FTP scheme records. These are sensible internal controls. The notification itself does not create a new mandatory document checklist for every exporter. Why Do RBI and FEMA Still Matter? The DGFT amendment does not replace India's foreign-exchange rules. RBI directions continue to matter, especially for ACU transactions, and trade with Nepal and Bhutan. Para 2.53 also directly connects qualifying INR realisation with accounts opened under the applicable FEMA deposit regulations. A business planning an INR export transaction should therefore answer three separate questions: Is the currency treatment allowed under FTP? Is the proposed payment route permitted under RBI/FEMA rules? Will the payment qualify for the FTP benefit or export obligation the business wants to rely on? If any one of these is ignored, the review is incomplete. What Does the Amendment Mean for Different Businesses? The amendment affects businesses differently, depending on their export structure, payment arrangements, banking relationships, and compliance responsibilities. Exporters The revised rules give exporters more clarity on when INR can be used. That can be commercially useful, especially where the overseas customer is comfortable settling in Indian Rupees. At the same time, businesses now need to pay greater attention to the destination country and the banking structure. MSME Exporters For an MSME, INR settlement may offer another workable payment option where the buyer and bank support it. The difficulty is usually not the wording of the rule itself. Smaller businesses may not have separate legal, treasury and foreign-trade teams to check the contract, bank route and FTP benefit together. A simple internal review before finalising the payment terms can therefore become valuable. Finance and Treasury Teams Finance teams may need to check: Invoice currency, Actual payment currency, Bank credit, Account structure, Realisation records, and Matching of payments against exports. Export Compliance Teams Compliance teams should pay close attention to: Country classification, Applicable part of Para 2.52, Conditions under Para 2.53, Relevant RBI directions, Incentive eligibility, and Export-obligation records. Business Impact at a Glance Stakeholder Likely Effect Main Area to Review Exporters More flexibility in permitted currency arrangements Contract and payment terms MSME exporters Another possible settlement route Banking and documentation Finance teams More attention to currency and realisation records Invoice and bank reconciliation Treasury teams INR may be considered for selected transactions Payment route Compliance teams Country and scheme conditions need closer mapping Para 2.52 and Para 2.53 Businesses claiming FTP incentives Qualifying INR receipts may be recognised Scheme eligibility Businesses with export obligations Certain INR realisations may count Authorisation and supporting records What Are the Main Benefits for Exporters? The revised rules can help businesses in a few practical ways. More Choice in Currency For many non-ACU transactions, the FTP wording now clearly recognises both foreign currency and Indian Rupees. That gives the exporter and overseas buyer more room to choose a commercially suitable currency, provided the applicable banking rules are followed. Better Treatment of INR Receipts A qualifying INR receipt can now be treated at par with a foreign-currency receipt for the FTP purposes covered by Para 2.53. For exporters using FTP incentives or working under export obligations, which can make INR settlement more practical. Better Match Between FTP and FEMA DGFT has expressly said that the amendment is meant to align the FTP provisions with the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2023. That alignment should make it easier to read both frameworks together. It still does not remove the need for transaction-specific checks. What Could Still Be Difficult for Exporters? The revised rule is more flexible, but it is not completely uniform. Country Classification Comes First A business cannot decide the payment structure without knowing whether the buyer is in: A normal non-ACU market, An ACU country, Nepal, Bhutan, or Iran. More Than One Rule May Apply A single export transaction may involve: FTP, DGFT instructions, RBI directions, FEMA regulations, and The conditions of an individual export scheme. For a smaller business, keeping these rules connected can be difficult. INR Does Not Automatically Mean Eligible This is probably the biggest area where confusion can arise. INR payment is permitted in a wider set of situations, but that does not mean every INR payment qualifies for an incentive. The banking route and scheme conditions still matter. Is This a Right Decision or an Additional Burden? On balance, the amendment appears to offer more flexibility than an additional burden. The biggest positive is that the FTP now gives clearer recognition to eligible export payments received in Indian Rupees. This is useful for businesses that want to use permitted INR settlement without losing FTP treatment simply because the payment was not received in foreign currency. It also brings the trade-policy wording closer to the foreign-exchange payment framework. Exporters will still need to look at the rules that apply to each country rather than treating every INR transaction the same way. ACU transactions require a separate check, while Nepal and Bhutan follow their own provisions. Iran continues to fall under Para 2.19, and RBI and FEMA requirements also remain relevant alongside the FTP. For businesses that already have proper export and payment checks in place, this should be manageable. The problem arises when the amendment is reduced to a simple statement that "INR payment is allowed." The payment still needs to follow the correct route, meet the applicable country requirements and qualify under the relevant FTP conditions if a benefit is being claimed. Could This Encourage Wider Use of the Indian Rupee in Trade? The notification itself does not say that its purpose is to make the Rupee an international currency. Its stated purpose is regulatory alignment. Still, the change may make INR settlement more practical. An exporter is more likely to consider an INR-based payment arrangement when there is clearer certainty that an eligible Rupee receipt can still receive the required FTP treatment. Whether businesses actually choose INR will depend on commercial factors as well, including: Buyer's preference, Banking arrangements, Currency exposure, Availability of a permitted payment route, and Applicable RBI rules. The amendment supports the use of INR where it is commercially and legally suitable. It does not make INR mandatory. What Should Exporters Do Now? Exporters do not need to treat this as a new licence or registration requirement. The better approach is to review transactions that could be affected. 1. Check the Destination: First identify whether the buyer is located in: A non-ACU country, An ACU country, Nepal, Bhutan, or Iran. 2. Review the Contract Currency: Check whether the currency mentioned in the contract fits the revised Para 2.52. 3. Match the Invoice: The invoice currency should be consistent with the contract and the applicable regulatory treatment. 4. Confirm the Payment Route: Where the transaction will be settled in INR, confirm that the banking structure is permitted. 5. Check Para 2.53 before Claiming a Benefit: If the business wants to use that INR receipt for an FTP incentive or export obligation, verify the conditions under Para 2.53. 6. Review the Individual Scheme: The currency rule does not replace the requirements of the scheme or authorisation itself. 7. Keep the Records Consistent: Contract, invoice, shipping documents, bank records and FTP documentation should match each other. Exporter Review Checklist Review Point Type of Check Destination country identified Regulatory Para 2.52 treatment checked Regulatory Contract currency reviewed Regulatory/commercial Invoice currency checked Internal control Payment mechanism reviewed Banking/regulatory RBI directions checked where relevant Regulatory FEMA conditions considered Regulatory Para 2.53 eligibility checked Regulatory Individual FTP scheme checked Regulatory Export obligation reviewed where applicable Regulatory Iran Para 2.19 checked where relevant Regulatory Bank and export records matched Internal control The checklist is meant to help businesses organise their review. It should not be treated as a separate statutory filing requirement created by the notification Risks Exporters Should Avoid The revised rules can be used more effectively if businesses avoid a few obvious interpretation risks. These include: Using the general rule for an ACU transaction without checking the special provisions, Treating Nepal and Bhutan in the same way as every other destination, Assuming every INR payment is eligible for an incentive, Ignoring the banking channel through which the money was received, Failing to check whether the relevant INR account meets FEMA requirements, Claiming an FTP benefit without checking the scheme's other conditions, Treating INR receipt as automatic fulfilment of an export obligation, Ignoring Para 2.19 in an Iran-related export, and Allowing contract, invoice and bank records to show different payment terms without explanation. Most of these problems are easier to correct before the transaction is completed than after an incentive or export-obligation claim is questioned. What Business Opportunities Could the Change Create? The notification does not create a new export market, but it can make certain existing trade arrangements easier to structure. More Practical INR Settlement Businesses dealing with overseas buyers who are comfortable paying in INR may now find the FTP treatment easier to understand. That can give exporters another payment option in markets where the banking arrangement supports Rupee settlement. Better Treasury Planning Large exporters and businesses dealing with several countries may also review whether INR settlement makes sense for selected transactions. That decision should still be based on commercial terms and actual currency exposure rather than on the DGFT amendment alone. Greater Need for Transaction-Level Review As more payment options become available, companies may need better checks before finalising: Contract currency, Invoice currency, Payment channel, FTP benefit treatment, and Export-obligation records. How Corpseed Can Help The revised FTP provisions connect four things that businesses sometimes review separately: the destination country, contract currency, banking route and FTP benefit. Corpseed can support exporters in bringing these areas together before a transaction is relied upon for a regulatory or scheme-related purpose. FTP Applicability Review Corpseed can help examine: Export destination, Nature of the transaction, Applicable Para 2.52 rule, and Relevance of Para 2.53. Export Contract and Invoice Review Support may include checking whether: Contract denomination is consistent with the applicable FTP rule, Invoice currency matches the commercial terms, Payment provisions are correctly reflected, and Transaction documents are internally consistent. INR Export-Realisation Review For businesses receiving payment in Indian Rupees, Corpseed can assist in reviewing the available documents against the relevant FTP conditions. Banking approval or acceptance remains with the concerned authorised banking channel and applicable authority. FTP Benefit and Export-Obligation Assessment Where an exporter intends to rely on an INR receipt for an FTP purpose, Corpseed can support a review of: Applicable export benefits, Incentive conditions, Export-obligation requirements, and Supporting records. The actual benefit will continue to depend on the conditions of the relevant scheme or authorisation. Compliance Gap Assessment A document-level review can identify mismatches between: Contract, Invoice, Bank records, Export-realisation evidence, and FTP documentation. Ongoing Regulatory Support Para 2.52 itself refers to RBI directions issued from time to time. Businesses using INR trade arrangements may therefore need to keep track of later DGFT, RBI and FEMA changes. Corpseed's export compliance services can support businesses with regulatory interpretation, document review, DGFT-related compliance assistance and ongoing monitoring. Final recognition of export proceeds, incentives, export obligations or banking arrangements remains subject to the applicable rules and the competent authorities. Key Takeaways DGFT's Notification No. 30/2026-27 has changed Para 2.52 and Para 2.53 of FTP 2023 with immediate effect from 20 August 2026. For exporters, the practical points are straightforward: Non-ACU export contracts may generally be denominated in foreign currency or INR. Export proceeds in qualifying cases may also be realised in INR. ACU transactions need separate treatment. Nepal and Bhutan have their own rules. Eligible INR export proceeds can receive parity with foreign-currency realisations for specified FTP benefits and export obligations. INR receipt alone does not create automatic eligibility. Iran-related exports remain subject to Para 2.19. RBI and FEMA requirements still need to be checked alongside FTP. For businesses planning to use INR settlement, the safest approach is to check the destination, banking route and FTP purpose together before finalising the transaction.

Subject

Summary: The Directorate General of Foreign Trade ( DGFT ) has made it easier for certain exporters to satisfy one of the conditions for One Star Export House status. Through Notification No. 33/2026-27 dated 21 August 2026, DGFT amended Para 1.25(d) of the Foreign Trade Policy, 2023. The change takes effect immediately. The practical change is fairly specific. An applicant outside the Gems & Jewellery sector seeking One Star Export House status can now have export performance in any two of the three preceding financial years. Earlier, export performance was required in all three preceding financial years. That does not mean every exporter with two years of exports automatically becomes a One Star Export House. DGFT has made the relaxation subject to the other provisions of Para 1.25. For exporters whose overseas business has not been continuous every year, this is the part of the amendment that deserves attention. Notification at a Glance Particular Details Issuing authority Directorate General of Foreign Trade, Department of Commerce, Ministry of Commerce and Industry Document type Notification Notification number 33/2026-27 Gazette reference S.O. 4617(E) Date 21 August 2026 Subject Amendment in Para 1.25 of the Foreign Trade Policy, 2023 Provision amended Para 1.25(d) Legal basis Foreign Trade (Development & Regulation) Act, 1992 Effective date With immediate effect Main change One Star Export House applicants outside Gems & Jewellery can have export performance in any two of the previous three financial years for this condition Gems & Jewellery covered by relaxation? No Separate transition period Not expressly specified Separate compliance deadline Not expressly specified File number F. No. 01/94/180/16/AM-26/PC-I The notification is short, but its effect can be important for exporters who missed export performance during one of the three preceding financial years. Instead of failing this particular condition because of one inactive year, qualifying applicants can now rely on the other two years. The Regulatory Framework Behind the Amendment The notification comes from DGFT, which functions under the Department of Commerce in the Ministry of Commerce and Industry. It forms part of the existing Foreign Trade Policy, 2023, rather than creating a new scheme or separate registration system. The specific provision being changed is Para 1.25(d). The Gazette states that the Central Government exercised powers under Section 3 read with Section 5 of the Foreign Trade (Development & Regulation) Act, 1992, together with Para 1.02 and Para 2.03 of FTP 2023. This is because the amendment should not be read on its own. The new proviso changes one part of the existing Status Holder framework. It does not wipe out the rest of Para 1.25. What Exactly Has DGFT Changed? Before this amendment, Para 1.25(d) required export performance in all three preceding financial years for granting status generally. For the Gems & Jewellery sector, the provision referred to export performance in both preceding financial years. DGFT has retained that wording but added a proviso. For One Star Export House status, an applicant outside the Gems & Jewellery sector can now satisfy this particular condition where export performance exists in any two out of the three preceding financial years. Here is the change in simpler terms: Point Earlier Position Position After 21 August 2026 One Star Export House applicant outside Gems & Jewellery Export performance needed in all three preceding financial years Export performance in any two of those three years is sufficient for this condition Gems & Jewellery Export performance referred to for both preceding financial years No relaxation provided through this notification Other Para 1.25 requirements Applicable Continue to apply Effective date Earlier FTP position Revised condition applies with immediate effect This is not a complete rewrite of One Star Export House eligibility. It is a relaxation of the export-performance period requirement. The New One Star Export House Eligibility Rule in Simple Words The easiest way to understand the revised provision is to separate it into its individual parts. Status involved: One Star Export House. Applicant covered: An applicant outside the Gems & Jewellery sector. Period DGFT looks at under this clause: Three preceding financial years. What is now sufficient: Export performance in any two of those three financial years. When the change applies: Immediately from the notification. What still matters: Other applicable provisions of Para 1.25. Suppose only the wording of this particular condition is being considered. The business no longer needs export performance in each of the three preceding years. Two years can be sufficient. However, that should never be read as “two years of exports equals One Star status”. The rest of the eligibility framework still has to be checked. Who Is Likely to Benefit from the Change? The relaxation is most relevant to businesses that export regularly but may not have export activity during every financial year. This can include: exporters with performance in two of the previous three financial years businesses that had a temporary break in exports during one year growing exporters whose overseas business became active only during part of the three years MSMEs with an uneven export cycle exporters that had previously found the all-three-years condition difficult to satisfy. These are practical groups that may benefit from the amendment. The notification does not create separate legal categories for MSMEs, manufacturers or merchant exporters. A business still needs to see whether it satisfies the remaining conditions under Para 1.25. Scope and Applicability The scope of the amendment is narrower than the headline may suggest. Applicant/Category Does the New Relaxation Apply? Position One Star Export House applicant outside Gems & Jewellery Yes Export performance in any two of the preceding three financial years can satisfy this condition Gems & Jewellery applicant No New proviso expressly excludes the sector Applicant seeking another Status Holder category Not expressly covered Do not assume the same relaxation applies Applicant failing other Para 1.25 conditions Relaxation alone is not enough Other requirements remain relevant The wording used by DGFT is important. The proviso names One Star Export House status specifically. It also specifically excludes the Gems & Jewellery sector. Businesses should therefore resist the temptation to apply the amendment more broadly than DGFT has written it. Why the Gems & Jewellery Sector Needs Separate Attention The two-out-of-three-year relaxation does not apply to the Gems & Jewellery sector under this notification. DGFT has expressly used the words “other than for Gems & Jewelry Sector” in the revised proviso. For the Gems & Jewellery sector, Para 1.25(d) continues to refer to export performance in both preceding financial years. This distinction should be checked at the beginning of an eligibility review. A business in the excluded sector should not build its application around the new two-out-of-three-year rule. Which Financial Years Have to Be Checked? The notification refers to the three preceding financial years. For a qualifying non-Gems & Jewellery applicant seeking One Star Export House status, export performance in any two of those three years is sufficient for the amended condition. The Gazette does not provide a separate worked example showing exactly which financial years apply to an application made at a particular point in time. That means businesses should identify the relevant preceding financial-year period under the DGFT framework applicable when the application is being considered. The amendment changes the number of years in which export performance must exist. It does not give applicants freedom to pick any unrelated financial years. What Has Not Changed? This part is just as important as the relaxation itself. DGFT clearly states that the change is subject to the other provisions of Para 1.25 of FTP 2023. So, the notification should not be interpreted as removing the rest of the eligibility framework. It does not say that: all other Status Holder requirements have been removed exports during two years are enough on their own every Export House category gets the same relaxation Gems & Jewellery exporters can use the two-out-of-three-year condition approval becomes automatic once the performance-period condition is met. For businesses assessing eligibility, this is where a complete review matter. Reading only the new proviso can give an incomplete picture. Does the Relaxation Cover Two Star, Three Star, Four Star or Five Star Export Houses? The notification does not say so. The new proviso specifically uses the term One Star Export House status. There is nothing in Notification No. 33/2026-27 stating that the same relaxation has been extended to Two Star, Three Star, Four Star or Five Star Export House categories. Businesses seeking another Status Holder category should therefore examine the provisions relevant to that category instead of applying this amendment automatically. When Does the Amendment Take Effect? There is no waiting period. Notification No. 33/2026-27 is dated 21 August 2026, and the Gazette states that the amendment is made with immediate effect. No separate transition period is provided. No later commencement date is mentioned. The notification also does not expressly state a separate retrospective date. Businesses should therefore rely on the legal position stated by DGFT rather than assuming that the amendment automatically applies retrospectively to every earlier case. Why This Change Matters for Exporters with Uneven Export History Export activity is not always identical from one year to the next. A manufacturer may have strong overseas orders in one year and very little business in another. An MSME may spend a year developing a foreign market before exports resume. A merchant exporter may also experience a temporary break in international orders. The earlier wording could create a problem for such businesses because export performance was required in all three preceding financial years. The revised rule is more flexible. If a qualifying non-Gems & Jewellery applicant has export performance in two of those three years, the absence of export performance during the third year does not by itself prevent satisfaction of this particular One Star condition. That may encourage some exporters to review eligibility again rather than assuming that the gap year automatically puts One Star status out of reach. Impact on MSMEs, Manufacturers and Merchant Exporters The notification does not create separate rules for each type of exporter, but its practical effect may differ depending on the business. 1. MSME Exporters MSMEs often build export activity gradually. Some may have strong exports during two years but little or no performance during the third. For such businesses, the revised rule removes one possible hurdle from the One Star eligibility assessment. It should not, however, be described as an “MSME concession”. DGFT has not created a special MSME provision through this notification. MSMEs benefit only where they otherwise fall within the scope of the One Star proviso. 2. Manufacturer Exporters Manufacturers considering Status Holder recognition should revisit the export-performance period used for their assessment. A gap in one of the previous three years may no longer disqualify them from satisfying this part of the One Star requirement. 3. Merchant Exporters Merchant exporters may also need to reassess their export history if they are considering One Star status and fall within the covered category. Again, the basic question is whether export performance exists in at least two of the three preceding financial years and whether the other applicable conditions are satisfied. 4. Finance, Export and Compliance Teams The amendment may also change the way internal teams approach an eligibility check. Export teams may have the shipment history. Finance teams may hold the financial-year data. Compliance teams need to understand whether the revised FTP provision can actually be relied upon. Before a filing is prepared, those records should tell a consistent story. Is Export Performance in Two Years Enough to Get One Star Status? No. This is probably the biggest misunderstanding businesses should avoid. The Gazette does not say that any business with export activity in two years automatically becomes a One Star Export House. It says that export performance in any two out of the three preceding financial years is sufficient for the amended condition, subject to the other provisions of Para 1.25. So the right way to read the amendment is: Two qualifying years may satisfy the revised export-performance-period requirement. They do not replace the rest of the eligibility assessment. Final recognition continues to depend on the applicable DGFT framework and assessment by the competent authority. What the Notification Does Not Introduce There is also value in looking at what is missing from the notification. Notification No. 33/2026-27 does not expressly introduce: a new government fee a new application form a fresh document list a new penalty a separate filing deadline a new transition period a processing timeline a special approval route. It also does not say that One Star status will automatically be granted within a particular period. Businesses should therefore avoid adding requirements to the notification that DGFT itself has not included. If another requirement exists under the broader FTP or DGFT procedure, it should be supported by that separate provision rather than attributed to this amendment. What Are the Practical Benefits for Eligible Exporters? The amendment's strongest benefit is flexibility. One inactive year carries less weight. A business with export performance in two years can still satisfy this part of the One Star assessment even if the third year does not show export performance. Businesses that previously stopped considering One Star status because of a gap year may now have reason to revisit their position. The rule better accommodates uneven export cycles. International orders can fluctuate. The revised condition is less rigid for qualifying exporters whose performance was not continuous across every year. Growing exporters may find the condition easier to meet. A business that has built exports over the last few years but does not have performance across all three years may find the revised provision more relevant. None of these points guarantees Status Holder recognition. They describe the likely practical value of the change itself. Challenges Businesses Still Need to Consider The amendment removes one difficulty, but it does not eliminate the need for careful assessment. Identifying the Correct Financial Years Businesses need to establish which three preceding financial years are relevant to their application. The notification does not provide a worked example. Checking Export Performance Properly The performance being relied upon should be backed by consistent records. The notification itself does not prescribe a fresh list of supporting documents, so the applicable DGFT procedure should be checked separately. Confirming Sector Coverage The Gems & Jewellery exclusion is express. A business should know whether that exclusion affects its case before relying on the relaxation. Reading the Rest of Para 1.25 A business may satisfy the two-year requirement and still have other eligibility issues. The amendment should therefore form part of a wider Status Holder review. Is This a Helpful Relaxation or an Additional Burden? For the businesses covered by it, the change looks more like a practical relaxation than an additional compliance burden. Earlier, an exporter could fall short of this condition simply because one of the three preceding financial years did not show export performance. The new proviso removes that rigidity for eligible One Star applicants. There are clear benefits: businesses have more flexibility when reviewing their export history one inactive year does not necessarily end the assessment some exporters can reconsider eligibility growing exporters may find the requirement easier to satisfy. At the same time, the amendment does not make the wider process automatic. Applicants still have to check whether they fall within the covered category, whether the correct financial years have been used and whether the other provisions of Para 1.25 are satisfied. So the rule eases one condition. It does not remove the need for a proper eligibility review. What Exporters Should Check Before Relying on the New Rule Before treating the amendment as applicable, businesses should work through a few basic checks. Confirm that the business is seeking One Star Export House status. Check whether the applicant falls outside the Gems & Jewellery sector. Identify the three preceding financial years relevant to the assessment. Confirm whether export performance exists in at least two of those years. Review the remaining applicable provisions of Para 1.25. Match the export-performance information with internal financial and export records. Check whether DGFT has issued any later amendment affecting the position. Make sure the information proposed for filing is consistent with supporting records. These last record-review measures are practical controls rather than fresh obligations created by Notification No. 33/2026-27. Risks to Avoid The amendment is simple enough to read quickly, which is exactly why some details can be missed. Businesses should avoid: treating two years of exports as automatic One Star approval applying the relaxation to Gems & Jewellery assuming the same rule applies to all Export House categories overlooking the remaining provisions of Para 1.25 using the wrong financial-year period relying on inconsistent export-performance information using an old version of FTP requirements when preparing an application. A proper pre-application check is usually easier than correcting an eligibility assumption after documents have already been prepared. What Businesses Should Do Next Review the Status Category First Start by confirming that the proposed application is actually for One Star Export House status. The new proviso is specifically linked to this category. Check Sector Eligibility Determine whether the Gems & Jewellery exclusion applies. If it does, the new two-out-of-three-year relaxation should not be relied upon. Examine Export Performance Across the Relevant Period Check the three preceding financial years and identify the years in which export performance exists. For a covered applicant, performance in two of those years can now satisfy this part of the requirement. Review the Rest of Para 1.25 Do not make the filing decision on the basis of Para 1.25(d) alone. The notification itself says that other provisions continue to matter. Reconcile Records Before Filing Export, finance and compliance records should be checked together. Any mismatch is better identified before the application process begins. Check the Latest DGFT Position The amendment is effective from 21 August 2026, but exporters should still review later DGFT notifications or public notices before making a filing. Business and Regulatory Perspective From a business standpoint, the amendment recognises that an exporter may have a genuine overseas track record even if activity was not recorded in every one of the previous three years. That is particularly relevant where exports are influenced by project cycles, market entry, buyer demand or temporary commercial interruptions. From the regulatory side, DGFT has not dismantled the Status Holder framework. It has simply added flexibility to one eligibility condition for the lowest specified category covered by the proviso. The wording shows a targeted change: The One Star category is named, Gems & Jewellery is excluded, and the rest of Para 1.25 remains in place. That makes the amendment easier to understand once its limits are kept in view. Future Outlook Notification No. 33/2026-27 does not say that DGFT plans to extend the same relaxation to other Status Holder categories. It also does not announce another phase or a later review date. Exporters should therefore work with the rule that has actually been notified rather than assuming that similar changes will follow. Businesses considering Status Holder recognition should continue monitoring: DGFT notifications public notices amendments to FTP 2023 changes to Para 1.25 procedural changes affecting Status Holder applications. A later amendment, if issued, should be read separately on its own terms. How Corpseed Can Help? The new rule may look straightforward, but an actual eligibility review can involve more than checking whether exports took place in two years. The business first needs to confirm that the proposed category is One Star Export House, that the Gems & Jewellery exclusion does not apply, that the correct financial-year period has been considered and that the remaining FTP requirements have not been overlooked. Corpseed can support exporters through relevant DGFT registration services and export compliance assistance, including: One Star Export House eligibility assessment based on the applicant's export profile review of the relevant three-year export-performance period interpretation of the applicable FTP 2023 Status Holder provisions Status Holder application support where the applicant is eligible to proceed review and organisation of supporting regulatory and export records DGFT filing assistance based on the applicable procedure export compliance services for businesses dealing with wider DGFT requirements monitoring of relevant DGFT notifications and policy changes. A DGFT consultant can also help where the business is unsure whether its export history satisfies the amended condition or whether another provision of Para 1.25 affects eligibility. Professional support is useful for understanding the applicable rule, identifying gaps and preparing consistent information. It does not replace DGFT's decision-making role, and no consultant can guarantee One Star Export House recognition. Businesses reassessing their eligibility after Notification No. 33/2026-27 can consider Corpseed's DGFT registration services for a structured review of the applicable Status Holder requirements and filing position. Key Takeaways The change in One Star Export House eligibility 2026 is narrow but commercially relevant for exporters whose performance has not been continuous over the previous three financial years. DGFT issued Notification No. 33/2026-27 on 21 August 2026. The notification amends Para 1.25(d) of FTP 2023. The amendment applies with immediate effect. A One Star Export House applicant outside Gems & Jewellery can have export performance in any two of the three preceding financial years for this condition. The Gems & Jewellery sector does not receive this relaxation under the notification. The new proviso does not expressly extend to other Status Holder categories. Other provisions of Para 1.25 remain applicable. Two years of export performance do not automatically result in One Star Export House recognition. For exporters affected by a one-year gap in their export history, the amendment is worth reviewing carefully rather than assuming that the earlier three-year position still applies.

Subject

Summary: The Directorate General of Foreign Trade ( DGFT ) has changed the import policy condition for raw sugar under Exim Code 170114. Through Notification No. 31/2026-27 dated 20 August 2026, DGFT has allowed imports under a 10-lakh metric tonne Tariff Rate Quota (TRQ) on a duty-free basis up to 31 October 2026. The notification also deals with businesses that have already imported raw sugar under certain Advance Authorisations. Existing authorisations issued under SION E52 have been given a one-time option to move from the Advance Authorisation Scheme to the TRQ Scheme for the quantity of raw sugar actually imported up to the date of the notification. That option comes with conditions. A business choosing conversion has to pay the exempted GST availed when the raw sugar was imported. Refined sugar made from that imported raw sugar must also be sold in the domestic market by 31 October 2026. There is one more point business should keep in mind. The notification announces the policy, but it does not provide the complete operating procedure. DGFT will issue a separate Public Notice explaining how the TRQ and the one-time conversion will be administered. Notification at a Glance Particular Details Issuing Ministry Ministry of Commerce and Industry Department Department of Commerce Authority Directorate General of Foreign Trade Notification No. 31/2026-27 S.O. Number S.O. 4600(E) Date 20 August 2026 Law referred to Foreign Trade (Development and Regulation) Act, 1992 FTP reference Paragraphs 1.02 and 2.01 of Foreign Trade Policy, 2023 ITC (HS) 2022 – Schedule I (Import Policy) Chapter Chapter 17 Exim Code 170114 Product Raw Sugar Import policy Free TRQ quantity 10 lakh MT Duty treatment Duty-free within the notified TRQ TRQ available till 31 October 2026 Special conversion facility One-time conversion from Advance Authorisation to TRQ SION covered SION E52 Quantity considered for conversion Raw sugar actually imported up to 20 August 2026 GST condition Exempted GST availed at import must be paid Refined sugar condition Must be sold in the domestic market Domestic-sale deadline 31 October 2026 Detailed procedure To be issued by DGFT through a Public Notice The notification is short, but it makes two changes that matter commercially. One is the fresh duty-free TRQ. The other is the special option given to certain businesses that have already imported raw sugar under SION E52 Advance Authorisations. What Is the Regulatory Framework Behind the Notification? DGFT has issued the notification using powers available under Section 3 of the Foreign Trade (Development and Regulation) Act, 1992. It also refers to paragraphs 1.02 and 2.01 of the Foreign Trade Policy, 2023. For an importer, the legal background does not need to be made more complicated than it is. The practical point is that this is an official change to the import policy condition for one specific tariff entry. ITC (HS), 2022 and Exim Code 170114 India's import policy is organised through ITC (HS) classifications. Each product is placed under a tariff or Exim code, and the policy attached to that code determines how the product can be imported. The present notification deals with Raw Sugar under Exim Code 170114 of Chapter 17. That product-specific wording matters. A company dealing with another form of sugar should first check its classification rather than assuming that the same TRQ automatically applies. What Has Actually Changed in the Raw Sugar Import Policy? The policy entry for raw sugar continues to show the word “Free.” What has changed is the policy condition attached to that entry. Under the revised condition, raw sugar can be imported as “Free” subject to a 10 lakh MT duty-free TRQ up to 31 October 2026. Area Position Shown Earlier Position After Notification Import policy Free Continues to be shown as Free TRQ condition No condition shown in the earlier column 10 lakh MT duty-free TRQ introduced Time limit No such TRQ deadline shown Up to 31 October 2026 Existing SION E52 authorisations No conversion option shown One-time conversion option provided GST on conversion Not applicable under the earlier column Exempted GST availed at import must be paid Refined sugar sale No such condition shown Domestic sale by 31 October 2026 for conversion cases Detailed procedure Not applicable DGFT Public Notice to prescribe procedure “Free” Does Not Mean the Same Thing as “Duty-Free” This distinction is easy to miss. When the import policy says “Free,” it refers to the policy status of the product. It does not automatically mean that every import comes without customs duty, GST or procedural conditions. The expression “duty-free” in this notification is specifically linked to the 10 lakh MT TRQ. That is why an importer should not read the notification as saying that all raw sugar imports have become duty-free. The benefit is linked to the notified quota and the applicable conditions. What Is the 10 Lakh MT Raw Sugar TRQ? A Tariff Rate Quota is a system under which a fixed quantity of a product receives a particular tariff benefit. Here, DGFT has fixed the quota at 10 lakh metric tonnes of raw sugar and allowed duty-free treatment within that quota up to 31 October 2026. The quantity is important because this is not an unlimited duty concession. The notification also does not say that every eligible importer will receive a fixed share of the 10 lakh MT. How the quota will be administered is to be explained separately by DGFT. Until that procedure is available, businesses should not assume how allocation will take place. Three Things an Importer Should Read Together Quantity: The TRQ is limited to 10 lakh MT. Duty treatment: Imports falling within the notified TRQ receive duty-free treatment. Time: The benefit is available only up to 31 October 2026. If any one of these points is ignored, the notification can easily be misunderstood. Which Imports Fall Within the Notification? The scope is fairly narrow. The notification expressly covers: Raw Sugar Exim Code 170114 Chapter 17 ITC (HS), 2022 – Schedule I It does not say that every sugar product or every tariff classification under Chapter 17 receives the same treatment. Product or Situation Position Under This Notification Raw Sugar under Exim Code 170114 Covered Raw sugar under another classification Requires separate review Refined sugar imported directly under another code Not brought within this TRQ merely by this notification Raw sugar imported under eligible SION E52 Advance Authorisation May be relevant to the one-time conversion provision For this reason, product classification should be checked before a business treats the TRQ as applicable. That is a sensible compliance check. It is not a new classification procedure created by this notification. Who Is Most Likely to Be Affected? The immediate impact falls mainly on businesses involved in importing or refining raw sugar. Raw Sugar Importers Importers now have a possible duty-free sourcing route within the 10 lakh MT quota. The opportunity, however, comes with a short time window. Any import plan would need to consider the 31 October 2026 cut-off as well as the procedure DGFT will announce. Importers also need to avoid assuming that announcement of a TRQ is the same as receiving an allocation under it. Sugar Refiners Refiners may benefit if the TRQ makes qualifying imported raw sugar commercially attractive. For refiners that already imported raw sugar under SION E52 Advance Authorisations, the decision is more complicated. They may have to compare the existing Advance Authorisation position with the new conversion option. Production status also matters because the notification covers refined sugar that has already been produced as well as refined sugar that is still to be produced from the relevant imported raw sugar. Existing SION E52 Advance Authorisation Holders This group has received a specific one-time option. DGFT has not given a general conversion right to every Advance Authorisation holder. The wording is tied to Advance Authorisations already issued under SION E52. That difference should be checked before a business starts planning a conversion. How Does the One-Time Advance Authorisation Conversion Work? The conversion provision is separate from the general 10 lakh MT TRQ. DGFT states that Advance Authorisations already issued under SION E52 can be converted once from the Advance Authorisation Scheme to the TRQ Scheme, subject to the conditions in the notification. The quantity covered is not simply whatever appears on the authorisation. The notification specifically refers to the quantity of raw sugar actually imported under that Advance Authorisation up to 20 August 2026. This creates an important distinction: The authorisation may permit one quantity. The business may actually have imported a smaller quantity. For the purpose described in this notification, the actual imported quantity is the relevant figure. That can make a real difference when a company begins checking its records. Is Conversion Compulsory? No. The notification describes it as a one-time option. An eligible business therefore needs to decide whether conversion works commercially for its situation. The answer may differ from one importer to another because GST, inventory, production and domestic-sale plans can all affect the result. Which Advance Authorisations Qualify? Three points can be taken directly from the notification. The Authorisation Must Already Exist- DGFT refers to Advance Authorisations already issued. The notification does not say that future authorisations will automatically receive the same conversion facility. It Must Be Under SION E52- The provision specifically names SION E52. A company should not assume that an authorisation issued under another Standard Input Output Norm is covered. Actual Imports Are the Relevant Quantity- Raw sugar must have actually been imported under the relevant authorisation by the date of the notification. This is why a business considering conversion should first reconcile the authorisation with its actual import records. What About Raw Sugar That Has Already Been Refined? DGFT has addressed this point directly. The conversion provision includes refined sugar that has already been produced from the imported raw sugar. It also covers refined sugar that will be produced from the relevant imported raw sugar still available under the Advance Authorisation. This is useful because raw sugar imported earlier may no longer exist entirely as raw stock. A refinery may already have processed part of it. Before deciding on conversion, the business may therefore want to know: How much raw sugar was imported? How much remains in stock How much has already been refined How much refined sugar is available? How much more refined sugar may be produced from the remaining imported material The notification does not itself prescribe this as a formal reconciliation statement or mandatory document. It is simply a sensible way to understand whether the business can meet the conversion conditions. What Conditions Come with the Conversion Option? The conversion is not just a switch from one scheme to another. DGFT has attached clear conditions. Condition What It Means GST payment Exempted GST availed at import must be paid Domestic sale Refined sugar made from the relevant imported raw sugar must be sold in India Deadline Domestic sale must be completed by 31 October 2026 Additional conditions DGFT may prescribe further conditions Procedure Detailed process will come through a Public Notice Exempted GST Has to Be Paid This is probably the first financial issue an eligible business should check. Where GST exemption was availed at the time of import, conversion is subject to payment of that exempted GST. So, while the TRQ offers a duty advantage, conversion should not be presented as a cost-free choice. A company needs to understand the tax benefit already taken and the payment that may arise if it changes schemes. The notification does not provide a universal GST calculation, so the amount cannot be estimated correctly without looking at the actual transaction. Refined Sugar Must Be Sold Domestically The second major condition relates to what happens after refining. Refined sugar manufactured from the imported raw sugar covered by the conversion must be sold in the domestic market by 31 October 2026. The word “sold” matters. The condition should not be loosely rewritten to mean that the sugar merely has to be used, moved or held in India. More Conditions May Follow DGFT has also said that the conversion will be subject to such other conditions as may be prescribed. That makes the forthcoming Public Notice important. A company should not assume that payment of GST and domestic sale are the only procedural matters it will ever have to deal with. What Is the GST Impact of Conversion? The GST condition could determine whether conversion makes business sense. An importer may look at the TRQ and see the possibility of duty-free treatment. But if the company previously received GST exemption under the Advance Authorisation route, that exemption cannot simply be ignored when it switches schemes. The notification requires payment of the exempted GST availed at import. For management, the right comparison is therefore not: “Advance Authorisation versus a duty-free TRQ.” A more useful comparison is: “What is the full financial result after considering the duty position, GST payment, existing stock, production and domestic-sale plan?” That calculation will be different for different businesses. The notification does not give a fixed GST rate, payment formula or universal cost. Those points should be checked against the actual imports and applicable tax provisions. Why Is 31 October 2026 So Important? Businesses will see 31 October 2026 more than once in the notification. The same date is being used for two different purposes. It is the TRQ cut-off- the 10 lakh MT duty-free TRQ is available up to 31 October 2026. For importers, this makes timing important. Procurement, shipment and whatever procedure DGFT prescribes will need to be considered within a relatively short period. It Is Also the domestic-sale deadline for businesses using the one-time conversion option; relevant refined sugar must be sold in the domestic market by the same date. The two conditions should not be mixed up. One concerns access to the duty-free TRQ the other concerns what must happen to refined sugar in a conversion case. Advance Authorisation and TRQ: What Is Different for an Existing Holder? The notification is not a full comparison of the two schemes. It only deals with the areas connected with this special conversion. Point Existing Advance Authorisation Position Position After Conversion Eligibility for this option Must be an already-issued SION E52 authorisation Can use the one-time conversion option if conditions are met Quantity considered Authorisation may mention an approved quantity Actual quantity imported up to notification date is relevant GST Exemption may have been availed at import Exempted GST must be paid Refined sugar May already have been produced Already-produced and future refined sugar from relevant imports are included Market Original scheme treatment applies Already-produced and future refined sugar from relevant imports are included Sale deadline Not created by this notification for ordinary AA cases Already-produced and future refined sugar from relevant imports are included Procedure Existing AA framework Conversion process to be prescribed by DGFT For an eligible holder, the new option is therefore more of a business decision than an automatic compliance step. Some businesses may find the domestic-market route attractive. Others may find that the GST payment or the short deadline makes conversion less useful. Implementation Timeline Event Date Why It Matters DGFT Notification No. 31/2026-27 issued 20 August 2026 Policy change announced Cut-off for raw sugar actually imported under eligible existing authorisations Up to 20 August 2026 Determines the quantity relevant for conversion 10 lakh MT duty-free TRQ Up to 31 October 2026 Time available under the notified quota Domestic sale of refined sugar in conversion cases Up to 31 October 2026 Express conversion condition DGFT Public Notice Yet to be specified in the notification Will explain administration and conversion procedure The calendar matters here because the period between the notification and the 31 October deadline is not very long. Businesses that may use the notification should therefore do the internal checking now rather than wait until the last stage of the process. What Will DGFT Explain Through the Public Notice? The notification answers the “what”, but not the complete “how.” DGFT has stated that a Public Notice will set out the procedure for: Administration of the TRQ One-time conversion from Advance Authorisation Scheme to TRQ Scheme That leaves several operational questions that businesses will naturally want answered. For instance: How will the TRQ be administered? How will a business seek conversion? What records will have to be submitted? How will quantities be verified? What procedural conditions will apply? These are questions, not confirmed requirements. Until DGFT publishes the procedure, businesses should not treat any assumed form, portal route or document list as final. What Does the Notification Mean for Raw Sugar Importers? For importers, the biggest attraction is straightforward: a large quantity of raw sugar has been placed under a duty-free TRQ for a limited period. That may affect procurement decisions. A business that was already planning imports may now want to check whether its product falls under the correct Exim Code and whether it can participate in the TRQ once the administration process is clear. Timing may be the harder part. The notification was issued on 20 August 2026, and the TRQ runs only up to 31 October 2026. Import planning, contracting, shipment schedules and regulatory procedures therefore have to be looked at together. What Does It Mean for Sugar Refiners? Refiners need to look at more than the import duty. Raw sugar is an input. Its real value depends on whether the refinery can bring it in, process it and sell the finished product in line with its business plan. For a refinery that already holds an eligible SION E52 Advance Authorisation, the new option may also affect existing stock. The company may need to review raw sugar still lying in stock, refined sugar already manufactured and production that is still pending. Where conversion is chosen, the ability to sell the relevant refined sugar in the domestic market by 31 October 2026 becomes part of the decision. What Are the Main Benefits for Businesses? The notification can be useful, but the benefits will not be identical for everyone. Duty-Free Import Opportunity A TRQ of 10 lakh MT is substantial. Businesses that receive access under the final procedure may be able to import qualifying raw sugar without the normal customs-duty burden applicable outside the concession. More Sourcing Flexibility For refiners, another import route can widen raw-material sourcing options during the notified period. That may help businesses that need additional raw sugar and can work within the deadline. A Second Option for Existing SION E52 Holders The one-time conversion provision gives some existing Advance Authorisation holders a choice that they did not have under the earlier position shown in the notification. That flexibility may be useful if the company's commercial plan has changed. Existing Production Is Not Ignored The notification considers refined sugar that has already been produced from the imported raw sugar. That is particularly relevant where imports were made earlier, and the raw material has already moved through part of the production cycle. What Could Make the Scheme Difficult to Use? The benefit looks attractive on paper, but businesses still have practical issues to work through. The GST Payment Can Change the Economics An importer should not decide on conversion based only on the word “duty-free.” If exempted GST has to be paid, the financial advantage may look different after the full tax position is calculated. The Window Is Short 31 October 2026 is close to the notification date. That may put pressure on businesses that still need to study the policy, understand the DGFT procedure, make a conversion decision, manage stock and complete domestic sales. The Detailed Procedure Is Still Important The notification itself does not explain quota allocation or the complete conversion process. That uncertainty makes it difficult to plan the administrative side until the Public Notice is available. Records Need to Tell a Clear Story A conversion assessment may involve several connected figures: Quantity authorised Quantity actually imported Raw sugar still available Refined sugar already produced Remaining production GST exemption availed If those numbers do not match across records, a company may have to spend time reconciling them before it can confidently proceed. Is This the Right Decision or an Additional Burden? For most businesses, the answer will depend on which part of the notification they are looking at. The 10 lakh MT duty-free TRQ is clearly an opportunity. It can make imported raw sugar more commercially attractive for businesses that obtain access to the quota and can complete their transactions within the time available. The one-time conversion option is also useful because it gives certain existing SION E52 Advance Authorisation holders more flexibility. But conversion comes with a price. The exempted GST has to be paid. The relevant refined sugar must be sold domestically by 31 October 2026. The business also has to fit within the eligibility language of the notification and follow whatever procedure DGFT subsequently prescribes. Positive Side Practical Concern 10 lakh MT duty-free TRQ Quota access is not automatic Lower duty exposure for qualifying imports Limited period up to 31 October One-time conversion choice Limited to specified existing authorisations Refined sugar already produced can be covered GST exemption has to be repaid Domestic-market sale becomes possible under conversion Domestic sale must meet the deadline Domestic-market sale becomes possible under conversion Full procedure depends on DGFT Public Notice The policy therefore looks favourable for a business that can genuinely use the TRQ or the conversion route. It becomes less attractive where the GST payment is high, the domestic-sale deadline is difficult to meet, or the business's existing authorisation does not fall squarely within SION E52. The sensible approach is to treat conversion as a case-by-case decision rather than assuming that it is automatically beneficial. Risks Businesses Should Avoid A few misunderstandings could cause problems. 1. Do not assume every raw sugar import is now duty-free. The concession is tied to the TRQ and its conditions. 2. Do not treat 10 lakh MT as an individual entitlement. The notification states the total TRQ. It does not give every importer 10 lakh MT. 3. Do not assume every Advance Authorisation can be converted. The notification specifically names already-issued authorisations under SION E52. 4. Do not use only the authorised quantity. The notification refers to raw sugar actually imported up to the date of the notification. 5. Do not overlook GST. The exempted GST availed at import has to be paid if the conversion route is chosen. 6. Do not ignore the sale deadline. Refined sugar covered by the conversion arrangement must be sold domestically by 31 October 2026. 7. Do not invent the DGFT procedure. The notification says that a separate Public Notice will explain how the TRQ and conversion will be administered. What Should a Business Check Before Choosing Conversion? An eligible Advance Authorisation holder can start with seven basic checks. 1. Is the Authorisation Already Issued? The notification refers to existing authorisations. The status and date of the authorisation should therefore be checked. 2. Is It Under SION E52? This is one of the clearest eligibility points in the notification. 3. How Much Raw Sugar Was Actually Imported? The company should separate the authorised quantity from the quantity actually imported up to 20 August 2026. 4. What Is Still in Stock? The business should know how much of the imported raw sugar remains available. 5. How Much Has Already Been Refined? Production records can help identify the refined sugar already made from the relevant imported raw sugar. 6. What GST Exemption Was Taken? This should be understood before management decides whether the conversion makes financial sense. 7. Can the Domestic-Sale Deadline Be Met? The company needs to judge whether the relevant refined sugar can realistically be sold in the domestic market by 31 October 2026. These checks are practical due diligence. They are not a substitute for the formal procedure DGFT will prescribe. What Should Businesses Do Now? The notification gives businesses enough information to begin their internal assessment even though the detailed procedure is still to follow. A sensible order would be: Confirm that the product falls under Exim Code 170114. Check whether the business wants to participate in the general TRQ or assess the conversion route. For conversion, confirm that the Advance Authorisation was already issued under SION E52. Reconcile the quantity of raw sugar actually imported up to 20 August 2026. Review raw sugar stock and refined sugar production. Assess the exempted-GST payment that conversion may trigger. Check whether the 31 October 2026 domestic-sale deadline is commercially achievable. Review the DGFT Public Notice as soon as the procedure is formally issued. The main point is not to rush into the conversion simply because a duty-free TRQ has been announced. The tax and operational side deserve the same attention as the import benefit. How Can Corpseed Help? The notification brings several parts of an import transaction together. Product classification, Advance Authorisation status, imported quantity, GST exemption, stock records and the DGFT procedure can all affect the final position. Corpseed can support raw sugar importers and refiners with a focused review of these areas. Raw Sugar Import Policy Review Corpseed can help examine the product description, Exim Code 170114 and the scope of Notification No. 31/2026-27 to determine whether the business falls within the relevant import-policy entry. TRQ Applicability Assessment Businesses considering the new quota can get support in understanding the notified 10 lakh MT TRQ, the 31 October 2026 cut-off and the issues that still depend on DGFT's detailed procedure. Advance Authorisation and SION E52 Review For an existing authorisation holder, Corpseed can assist in checking: Whether SION E52 applies Whether the authorisation falls within the notification Quantity actually imported Relevant conversion conditions Refined sugar and inventory position Import and Record Review Import documents, authorisation records and internal stock or production records can be reviewed together so that inconsistencies are identified before a conversion request is prepared. GST Coordination Because conversion is linked to payment of exempted GST, a transaction-specific tax review may be needed. Corpseed can coordinate the compliance side with the appropriate tax professionals where required. DGFT Procedure and Filing Support Once DGFT issues the Public Notice, Corpseed can help businesses understand the actual procedure, prepare the required documentation and support the filing process where applicable. Corpseed's role is to help businesses understand the regulatory position and prepare the required compliance work. Quota allocation, acceptance of conversion, tax treatment and final decisions remain with the competent authorities under the applicable law. Raw sugar importers, refiners and eligible SION E52 Advance Authorisation holders can consider a notification-specific review before committing to the conversion route. Key Takeaways DGFT issued Notification No. 31/2026-27 on 20 August 2026. The notification covers Raw Sugar under Exim Code 170114. A 10 lakh MT duty-free TRQ is available up to 31 October 2026. Existing Advance Authorisations issued under SION E52 receive a one-time conversion option. Conversion is linked to raw sugar actually imported up to the notification date. Exempted GST availed at import has to be paid where conversion is chosen. Refined sugar covered by the conversion must be sold in the domestic market by 31 October 2026. DGFT will separately issue the procedure for administering the TRQ and carrying out the conversion.

Subject

Summary: The Central Government has changed the DGFT clear float glass import policy for specified glass measuring 4 mm to 12 mm in thickness. Under this, imports covered by ITC (HS) codes 70051090 and 70052990 have moved from “Free” to “Restricted.” However, an import remains “Free” where its cost, insurance, and freight (CIF) value is 34,000 rupees or more per metric tonne (MT). The measure directly affects importers dealing in the covered clear float glass. It may also influence procurement decisions, supplier contracts, shipment planning, and document review. Advance Authorisation holders, Export Oriented Units (EOUs), and Special Economic Zone (SEZ) units receive conditional relief, provided the imported inputs are not sold into the Domestic Tariff Area (DTA). This change is a Minimum Import Price (MIP) condition. It is not a customs duty or tax. Importers should therefore assess product coverage, tariff classification, CIF value and eligibility for relief before committing to a transaction. Notification at a Glance Particular Verified detail Issuing ministry and department Ministry of Commerce and Industry, Department of Commerce Issuing authority Central Government, notification issued through the Directorate General of Foreign Trade Document type Import-policy amendment notification Electronic publication detail The Gazette carries electronic identifier CG-DL-E-19082026-275564 and a digital signature dated 19 August 2026 Effective date Not separately stated, the notification links the one-year MIP period to its date of publication Governing law and policy Sections 3 and 5 of the Foreign Trade (Development and Regulation) Act, 1992, paragraphs 1.02 and 2.01 of Foreign Trade Policy 2023 Products covered Clear float glass of 4 mm-12 mm under the specified ITC (HS) codes ITC (HS) codes 70051090 and 70052990 Earlier import policy Free Revised import policy Restricted, subject to the CIF/MIP condition MIP threshold 34,000 rupees per MT on a CIF basis Conditional relief Advance Authorisation holders, EOUs, and SEZ units, subject to the no-DTA-sale condition Validity period One year from the date of publication The core result is straightforward: a covered import at 34,000 rupees CIF per MT or above remains under the Free category. A covered import below that level falls under the Restricted category unless the notification’s conditional relief applies. Regulatory Framework Behind the Notification The notification was issued under Sections 3 and 5 of the Foreign Trade (Development and Regulation) Act, 1992. Section 3 provides the legal basis for the Central Government to regulate imports and exports. Section 5 concerns the formulation and amendment of the Foreign Trade Policy. The Foreign Trade (Development and Regulation) Act, 1992 is administered by the Ministry of Commerce and Industry through the Department of Commerce. Paragraph 1.02 of the Foreign Trade Policy (FTP) 2023 allows the Central Government to amend the policy by notification. Paragraph 2.01 provides the basic import-policy rule: imports are Free unless regulated through Prohibition, restriction, or exclusive trading through State Trading Enterprises. These provisions are available in the official FTP 2023, Chapters 1 and 2. ITC (HS) is the Indian Trade Classification based on the Harmonised System. It assigns codes to goods and states their import or export policy. Schedule I of ITC (HS) contains the import-policy regime. Classification at the correct eight-digit level matters because two products that appear commercially similar may have different policy treatment. “Free” is an import-policy classification. It does not mean that the goods are free from customs duty, taxes, documentation, valuation checks, or other laws. In the same way, the 34,000 rupees MIP is not an additional duty. It is the value level used by this notification to decide whether the covered import remains Free or becomes Restricted. Clear Float Glass Products and ITC (HS) Codes Covered The notification is limited to clear float glass measuring 4 mm to 12 mm and falling under either of the two named eight-digit ITC (HS) codes in Chapter 70. The product description, thickness, and tariff code must therefore be considered together. ITC (HS) code Source description Covered product or condition Revised position 70051090 “Other” under non-wired glass having an absorbent, reflecting, or non-reflecting layer Clear float glass of 4 mm-12 mm that is properly classified under this code Restricted, Free where CIF is 34,000 rupees per MT or above 70052990 “Other: Other” under other non-wired glass Clear float glass of 4 mm-12 mm that is properly classified under this code Restricted, Free where CIF is 34,000 rupees per MT or above The broader six-digit entries 700510 and 700529 appear in the table as parent descriptions. The operative amendments are shown against 70051090 and 70052990. Businesses should not assume that every glass product under Chapter 70, or every product under the broader parent headings, is covered by this particular measure. Classification should be supported by the product’s actual characteristics. Commercial descriptions alone may not be enough. Technical specifications, composition, coating details, thickness and intended product identity may all be relevant to a classification review. What Has Changed in the Import Policy The earlier policy allowed imports under both named codes under the Free category. The revised entry places them in the Restricted category but creates a value-based route under which imports remain Free. Compliance area Earlier position Revised position Practical meaning ITC (HS) 70051090 Free Restricted, but Free at CIF value of 34,000 rupees per MT or above CIF value now affects the import-policy category ITC (HS) 70052990 Free Restricted, but Free at CIF value of 34,000 rupees per MT or above The same threshold applies to this code CIF/MIP condition No condition shown in the earlier entry 34,000 rupees per MT on CIF basis Values below the threshold do not qualify for the Free route Eligible conditional relief Not applicable under the earlier Free entry Available for named export-linked categories Values below the threshold do not qualify for the Free route Duration Not applicable One year from publication The measure is expressly time-limited The restriction and MIP should be read as one combined policy mechanism. The entry is classified as Restricted, while the policy condition allows Free import when the CIF value reaches or exceeds the specified amount. How the 34,000 rupees per MT Minimum Import Price Works The MIP is a price floor for obtaining Free import treatment under this notification. It is measured on CIF value per metric tonne. CIF normally refers to the combined cost of the goods, insurance, and freight up to the relevant import point. CIF value per MT Import-policy position Source-based meaning Below 34,000 rupees Import-policy position The value-based Free import condition is not met, unless the conditional relief applies Exactly 34,000 rupees Free The wording includes 34,000 rupees because it says “34,000 rupees and above” Above 34,000 rupees Free The value-based condition is satisfied The threshold must not be compared only with the basic product price when freight or insurance is separately recorded. The notification expressly uses the CIF value, not merely the invoice price, ex-works value, or free-on-board value. The notification does not set out a calculation formula, an exchange-rate rule, or a special customs-valuation method. Importers should ensure that the value used for policy assessment matches the supporting transaction and customs documents. Any valuation uncertainty should be resolved before shipment or clearance rather than handled through an assumed calculation. Does the Import Restriction Apply to a Consignment? The following decision guide helps identify the issues that need to be reviewed. It is not a substitute for a formal classification or valuation opinion. Applicability question If yes If no Is the product clear float glass covered by the notification? Check its thickness and tariff code This particular notification may not apply Is the thickness between 4 mm and 12 mm? Continue the assessment The stated product scope is not met Does it fall under 70051090 or 70052990? Review CIF value Do not apply this notification without another legal basis Is the CIF value at least 34,000 rupees per MT? Import remains Free under this policy condition Import falls under Restricted policy unless conditional relief applies Is the importer an Advance Authorisation holder, an EOU, or an SEZ unit? Review the DTA sale condition The special relief in paragraph 2 is unavailable Will the imported inputs be excluded from DTA sales? The named category may use the conditional relief The special relief in paragraph 2 is unavailable The analysis should be completed for each product and transaction. A business handling several glass specifications should not apply one conclusion across its entire product range without checking the relevant characteristics and codes. Import Policy Below the Minimum Import Price For covered goods below 34,000 rupees CIF per MT, the notification does not provide the value-based Free import route. Their policy status is Restricted unless the special relief for the named categories applies. The notification itself does not provide a dedicated application form, a list of supporting documents, an approving authority, or a processing timeline for these glass imports. However, paragraph 2.08 of FTP 2023 states the general rule that Restricted goods may be imported only in accordance with an authorisation or permission, or under a procedure prescribed through a notification or public notice. This distinction matters. The legal position is not that a below-MIP import is automatically prohibited. It is also not correct to assume that clearance will be available through a routine filing. The applicable authorisation or permission route, if pursued, must be checked against the current DGFT framework and the facts of the transaction. Exemption for Advance Authorisation, EOU, and SEZ Imports Paragraph 2 of the notification states that the MIP condition will not apply to imports by Advance Authorisation holders, Export Oriented Units, and SEZ units, provided the imported inputs under the named codes are not sold into the DTA. The “Effect of the notification” section also states that the restriction does not apply to these imports, subject to the same condition. Eligible category Relief stated Attached condition Important limitation Advance Authorisation holder MIP condition does not apply Imported inputs under the named codes must not be sold into DTA Relief is linked to eligible status and the use of imported inputs Export Oriented Unit MIP condition does not apply Imported inputs must not be sold into DTA EOU status alone is not enough if the condition is breached SEZ unit MIP condition does not apply Imported inputs must not be sold into DTA Relief is conditional, not a general exemption for every SEZ-related transaction This relief should not be described as unconditional. An importer must fall within one of the named categories, and the imported inputs must remain outside DTA sale. The notification does not extend the relief to ordinary importers, distributors, or other categories merely because the goods may later be used in manufacturing or export. Restriction on Sale in the Domestic Tariff Area The Domestic Tariff Area broadly refers to India’s domestic market outside the SEZ framework. For this notification, the practical point is that imported inputs brought in under the conditional relief cannot be sold into the DTA. Businesses using the relief should decide the intended use and movement of the glass before import. Procurement, stores, production, finance, and compliance records should consistently show how inputs are received, used, and controlled. If commercial plans involve domestic sale, transfer or disposal, the effect on eligibility should be checked before relying on the relief. The notification does not prescribe a special permission process, a record-retention period, or a penalty for breach of this condition. Those matters should not be invented. Other schemes, SEZ, customs, or authorisation conditions may still apply independently and should be examined for the specific importer. Conditions and Evidence for Claiming the MIP Relief Express condition in the notification The express condition has two parts: the importer must be an Advance Authorisation holder, an EOU, or an SEZ unit, and the imported inputs under codes 70051090 or 70052990 must not be sold into the DTA. The notification does not provide an official document checklist for establishing compliance with this condition. Recommended internal evidence The following records may help a business support its position. They are recommended internal evidence, not a mandatory list created by Notification No. 29/2026-27: Purchase contract and commercial invoice identifying the goods and transaction value Freight and insurance records supporting the CIF value Bill of Entry and tariff-classification working papers Technical data sheets showing glass type, coating, and thickness Valid Advance Authorisation, EOU or SEZ status records, as relevant Inventory records tracing receipt and use of imported inputs End-use, production, or consumption records Internal restrictions and approvals designed to prevent unauthorised DTA sale Reconciliation among procurement, customs, stores, and finance records Good records cannot cure an ineligible transaction, but they can make the basis of the business’s position easier to demonstrate and review. Validity, Commencement and Expiry of the MIP Condition The notification states that the MIP condition will remain applicable for one year from the date of its publication. It does not print a separate expiry date. Event Date or source wording Legal or practical relevance Notification date 18 August 2026 Date printed on Notification No. 29/2026-27 DGFT portal listing 18 August 2026 DGFT lists the notification and creation time on this date Gazette issue date 18 August 2026 Date printed in Gazette No. 4390 Electronic Gazette detail Identifier includes 19 August 2026, digital signature is also dated 19 August 2026 Shows electronic processing/publication details that should be considered near expiry Duration One year from the date of publication The exact end date is not printed in the notification The DGFT notification portal records Notification No. 29/2026-27 dated 18 August 2026. The Gazette is also dated 18 August, although its electronic identifier and signature show 19 August. Businesses planning shipments near the end of the one year should confirm the operative end date with DGFT or another competent official source, rather than relying on an assumed calendar calculation. FTP 2023 also contains general transitional arrangements for changes from Free to Restricted. Paragraph 1.05 states, among other things, that item-wise policy is governed by the policy on the date of import, changes normally apply prospectively, and imports already made before the restriction are not affected. It also addresses certain commitments backed by an Irrevocable Commercial Letter of Credit and excludes high-sea sales from that facility. These are general FTP rules, not terms written into this glass notification, so their use must be assessed against the dates and documents of the actual consignment. Customs and Import Documentation Considerations Accurate documentation becomes especially important because the policy result depends on both classification and CIF value. A minor description mismatch or unexplained value difference can create questions even when the commercial transaction is genuine. Importers should consider the following practical controls: Confirm the correct eight-digit ITC (HS) code before finalising the order. Match the technical description and thickness across specifications, contracts, and invoices. Check whether cost, insurance, and freight components are fully supported. Ensure consistency among the purchase order, commercial invoice, packing list, transport document, and customs declaration. Record the basis for treating the CIF value as below, at or above 34,000 rupees per MT. Where relief is claimed, keep evidence of the eligible status and controls over DTA sale. Involve procurement, finance, logistics, customs broker, and compliance teams before shipment. DGFT import policy and customs assessment are connected but not identical. Customs authorities may examine classification, value, and clearance documentation, while the DGFT framework determines the import-policy category. A review should therefore address both sides without treating the MIP as a customs duty. Points Not Clarified by the Notification Unclear issue What the notification states What remains unspecified Practical response Consignments in transit No specific transitional clause Treatment of particular in-transit shipments Review FTP paragraph 1.05 and shipment documents Date for testing CIF compliance Threshold is based on CIF per MT No special testing date or method Align the assessment with applicable import and customs rules Currency conversion Threshold is stated in rupees The exchange-rate method is not stated Obtain transaction-specific valuation advice Below-MIP procedure Policy becomes Restricted No glass-specific application process is given Check FTP paragraph 2.08 and the current DGFT procedure Proof of relief Eligible categories and DTA conditions are named No official evidence list is provided Maintain relevant status, import, and end-use records DTA movement after import Imported inputs must not be sold into DTA No special disposal or regularisation process is stated Check before any proposed transfer or sale End of one-year period MIP applies for one year from publication Exact expiry date and post-expiry entry are not printed Monitor DGFT and verify near the end date Extension or withdrawal Nothing further is announced Future government action is unknown Rely only on later official notifications Reporting these gaps does not mean the transaction is unregulated. It means the short notification does not answer every operational question, and other verified policy or procedural provisions may need to be consulted. Impact on Importers and the Glass Industry The immediate effect is strongest for importers whose covered glass has a CIF value below 34,000 rupees per MT. Other stakeholders may experience indirect commercial effects, but those outcomes will depend on contracts, suppliers, and market conditions. Importers and traders Importers must add an MIP check to product classification and landed-cost review. Supplier quotations can no longer be assessed only on commercial price. The value per MT also affects whether the shipment can use the Free policy route. Importers handling lower-priced glass may need to reconsider sourcing terms or examine the applicable Restricted import route. Advance Authorisation holders, EOUs and SEZ units The conditional relief may preserve sourcing flexibility for export-linked operations. Its value depends on meeting the no-DTA-sale condition. These businesses may need stronger inventory and end-use controls so imported inputs covered by the relief are not mixed with stock intended for domestic sale without a proper review. Domestic glass manufacturers The MIP may reduce the price advantage of covered imports below the threshold. This could alter competitive conditions for some domestic suppliers. The notification does not state a market-protection objective, an expected price effect, or a production target, so any such impact should be treated as a likely commercial implication rather than an official finding. MSMEs, distributors, and downstream users Smaller businesses may face additional work in checking classification, value, and shipment documents. Distributors and downstream users could also see changes in quotations or availability where their suppliers rely on imported glass. The notification does not establish that prices will rise or supplies will fall. Internal business teams Procurement must verify product and supplier terms. Finance should confirm the CIF basis. Logistics and customs teams should check shipping and entry documents. Legal and compliance teams should review policy coverage, transitional questions and eligibility for relief. Stakeholder Immediate impact Operational or cost implication Priority concern Ordinary importer MIP determines Free or Restricted treatment More pre-shipment review Classification and CIF value Advance Authorisation holder Conditional relief may apply End-use and DTA controls Preserving eligibility EOU/SEZ unit Conditional relief may apply Inventory segregation and traceability No sale of covered inputs into DTA Domestic manufacturer Competitive position may change Commercial effect depends on market response Monitoring import and pricing trends Distributor/downstream user Supplier terms may change Possible procurement adjustment Contract and supply planning Pricing, Procurement and Supply-Chain Considerations The policy change should be built into purchase decisions before a contract becomes difficult to amend. Importers may need quotations that clearly separate or identify product price, freight, and insurance so the CIF value per MT can be reviewed. Purchase orders should accurately describe the glass, including relevant technical features and thickness. Contracts may also need suitable provisions dealing with tariff classification, policy changes, documentary cooperation, shipment timing, and responsibility for regulatory delays. These are commercial safeguards, not conditions created by the notification. Shipment planning deserves particular attention during the first weeks of the measure and near the end of its one-year duration. Businesses should avoid assuming that an order date alone fixes the policy treatment. FTP 2023 uses the date-of-import framework and includes specific transitional conditions that need to be matched with transport and payment documents. Risks and Consequences of Incorrect Compliance Source-based legal consequences Notification No. 29/2026-27 does not state a separate fine, confiscation provision, or penalty amount. It should therefore not be used as the basis for quoting a specific penalty. The wider FTDR Act, FTP, customs law, and other applicable rules may contain consequences for non-compliant imports or incorrect declarations. The applicable provision depends on the facts and should be examined separately rather than presented as an automatic result of this notification. Practical business risks Possible operational risks include: Delay while classification, value, or policy treatment is examined Questions about whether the Free import threshold is satisfied Difficulty claiming relief when importer status or end use is not adequately supported Contract disputes over price, freight, documentation or regulatory responsibility Supply interruption while an authorisation or clarification is considered Reworking purchase, shipment, or inventory plans Loss of the intended relief if covered imported inputs are sold into DTA contrary to the stated condition These are possible business outcomes. They are not separate statutory penalties declared by the notification. What Importers and Glass Businesses Should Do Next Priority Action Responsible team Timing Expected control outcome 1 Confirm product type, thickness and eight-digit ITC (HS) code Technical, customs, and compliance Before order or shipment Correct scope assessment 2 Calculate and support CIF value per MT Procurement and finance Before finalising price Clear threshold position 3 Identify Free or Restricted treatment Compliance and customs broker Before shipment Reduced clearance uncertainty 4 Check eligibility for Advance Authorisation, EOU or SEZ relief Legal and scheme team Before claiming relief Valid eligibility position 5 Review the no-DTA-sale condition Operations, stores, and compliance Before import and during use Better control over imported inputs 6 Review the no-DTA-sale condition Legal, logistics, and finance Immediately for open transactions Correct date-based analysis 7 Review the no-DTA-sale condition Procurement, finance, and logistics Before filing Consistent evidence 8 Monitor official developments Compliance Throughout the one-year period Timely response to later changes These actions are practical controls. The notification itself does not prescribe this sequence. Where a consignment is below the MIP or facts are unclear, businesses should obtain transaction-specific guidance before relying on a particular import route. What Businesses Should Monitor During the One-Year Period Importers should monitor the DGFT portal for any clarifications, public notices, trade notices, corrigenda, amendments, extensions, or withdrawals related to the two codes. They should also watch for an updated ITC (HS) entry and any official customs implementation guidance. Monitoring becomes especially important near the end of the one year. The present notification does not say whether the MIP will automatically disappear from the published tariff entry, be extended, or be replaced by another condition. Only a later official measure can confirm that position. How Corpseed Can Help Importing clear float glass under the revised policy requires a combined review of the product, thickness, ITC (HS) classification, CIF value, importer category, and intended use. Corpseed’s import compliance services can help businesses identify gaps before the goods are shipped or presented for customs clearance. 1. Product Coverage and ITC (HS) Classification The notification applies only to specified clear float glass measuring 4 mm to 12 mm under ITC (HS) codes 70051090 and 70052990. Corpseed can assist with: Reviewing the commercial and technical description of the glass Checking the product’s thickness and specifications Comparing the product with the relevant tariff entry Identifying classification issues requiring further clarification This review helps businesses avoid applying the notification to products outside its stated scope. 2. MIP, CIF Value and Import-Policy Review The import-policy position depends on whether the CIF value is below, equal to, or above 34,000 rupees per metric tonne. Corpseed can help with: Reviewing invoice value, freight, and insurance components Checking the total CIF value and quantity in metric tonnes Assessing whether the shipment falls under the Free or Restricted category Identifying whether an authorisation or permission may be required This assessment gives importers a clearer understanding of the applicable policy before finalising the shipment. 3. Advance Authorisation, EOU and SEZ Relief Conditional relief is available to Advance Authorisation holders, Export Oriented Units and Special Economic Zone units. Corpseed can support businesses by: Reviewing whether the importer falls within an eligible category Checking the relevant status or authorisation documents Examining the intended use of the imported inputs Explaining the conditions attached to the relief The relief is not automatic. It depends on the importer’s eligibility and compliance with the notification’s conditions. 4. DTA Condition and Import Documentation Eligible imported inputs must not be sold into the Domestic Tariff Area. Corpseed can assist businesses with: Understanding how the DTA condition applies to the transaction Reviewing the intended movement and use of imported inputs Checking invoices, contracts, Bills of Entry and technical documents Identifying differences in product description, quantity, or value Consistent records can help reduce questions regarding the classification, valuation, and use of the imported material. 5. Compliance Gap and Clarification Support Some operational questions are not directly answered by the notification. Corpseed can help importers: Review existing and in-transit consignments Separate confirmed requirements from unresolved issues Identify missing information or supporting documents Highlight matters requiring DGFT or customs clarification This allows businesses to make decisions based on verified information instead of unsupported assumptions. 6. Regulatory Monitoring and Transaction Support The MIP condition applies for one year from the date of publication. Corpseed can support businesses by: Monitoring later DGFT notifications and public notices Tracking amendments, clarifications, or extensions Reviewing changes to the relevant ITC (HS) entries Helping businesses update procurement and shipment decisions The final classification, valuation, authorisation and clearance position depends on the actual goods and transaction documents. Importers planning shipments under ITC (HS) codes 70051090 or 70052990 may contact Corpseed for a focused review before finalising shipment terms. Key Takeaways The DGFT clear float glass import policy now links Free import treatment to a specific CIF value. The measure covers clear float glass of 4 mm-12 mm under ITC (HS) codes 70051090 and 70052990. The import policy has changed from Free to Restricted. Covered imports remain Free where the CIF value is 34,000 rupees per MT or above. Imports below 34,000 rupees per MT fall under Restricted policy unless conditional relief applies. Advance Authorisation holders, EOUs and SEZ units receive relief only where the imported inputs are not sold into DTA. The MIP applies for one year from publication, but businesses should verify the precise end date before expiry-sensitive transactions. Product classification, CIF support, and relief eligibility should be reviewed before shipment.

Subject

Summary: The Directorate General of Foreign Trade ( DGFT ) has opened India-Oman CEPA TRQ applications 2026 for the financial year 2026-27. Public Notice No. 24/2026-27 was issued on 3 August 2026 and published in the Gazette of India on 4 August 2026. Applications are invited from 4 August through 19 August 2026. The notice covers 30 Harmonised System (HS) tariff lines, including dates, marble, chemicals, polymers, PET flakes and aluminium. It also names extra documents for selected marble and PET flake applications. This is an allocation notice, not a general ban or product standard. A Tariff Rate Quota (TRQ) gives eligible imports an agreed tariff treatment up to a fixed quantity. Public Notice No. 24 starts the FY 2026-27 round it does not state every tariff rate or repeat the full procedure.  Notification at a Glance Particular Verified details Issuing authority Directorate General of Foreign Trade, Department of Commerce, Ministry of Commerce and Industry Document type Public Notice published in the Gazette of India, Extraordinary, Part I, Section 1 Notice number Public Notice No. 24/2026-27 File number F. No. 01/89/180/07/AM-26/PC-2(A)/E-46336 Gazette identifier CG-DL-E-04082026-275171 Gazette No. 220 Date of issue 3 August 2026 Date of publication 4 August 2026 Application window 4 August 2026 to 19 August 2026 Governing framework Paragraphs 1.03 and 2.04 of Foreign Trade Policy 2023 Public Notice No. 20/2026-27 Annexure VIII of Appendix 2A of the Handbook of Procedures 2023 Covered activity Applications for FY 2026-27 TRQ allocation for listed imports under the India-Oman CEPA Main stakeholders Indian importers and users of the listed goods marble processors polymer, chemical and aluminium buyers PET flake applicants Core change Opens a new application window, states permitted quantities and adds product-specific supporting documents Separate effective date Not expressly specified the operational application window begins on 4 August 2026 Fees and penalties Not specified in this public notice Nature of requirement Mandatory for applicants seeking allocation under this application round extra documents apply only to the named products The notice bears 3 August as its issue date, while Gazette publication and filing begin on 4 August. The final date is 19 August 2026. The Regulatory Framework India-Oman CEPA and the TRQ mechanism The India-Oman Comprehensive Economic Partnership Agreement (CEPA) took effect on 1 June 2026. DGFT Trade Notice regarding CEPA implementation: Importation of lines identified as sensitive shall be subject to concession based on quota as opposed to concession without quantity restrictions. The Department of Commerce has identified certain sensitive items in India’s offer as subject to tariff liberalization under the TRQ system. TRQ is an agreement between a commodity and a certain quantity. An allocation does not eliminate classification, origin, and customs requirements, nor does it constitute automatic clearance. DGFT's procedural foundation Public Notice 24 draws authority from sections 1.03 and 2.04 of Foreign Trade Policy 2023. It is an amendment to Public Notice 20/2026-27, which introduced the procedure for India-Oman into Annexure VIII of Appendix 2A of the Handbook of Procedures 2023. Both notices are necessary for applicants: Public Notice 20 for the procedure, and Public Notice 24 for the live window, quantity, and additional document. The DGFT offers a TRQ system using the Import Management System. Public Notice 24 clarifies that there is no charge, quota formula, minimum request or priority system. Applicants should verify this in the operative module and Annexure VIII rather than assuming it. DGFT Import Management System What Has Changed? The procedure is defined in Public Notice No. 20. Public Notice No. 24 triggers the new application cycle for FY 2026-27 and provides product-level quantities. It also sets the requirements for accompanying documents for selected marble and PET flake lines. There will be a fixed filing period between 4 August and 19 August 2026. There are 30 HS Codes, but some share the combined quantity. For marble block applications under Serial No. 3, a valid Chartered Engineer Certificate is required. Applicants for the products grouped as marble slabs at serial numbers 4, 25, 26 and 27 must provide a valid pre-purchase agreement with the supplier in Oman.  PET flake applicants with serial numbers 22, 23, and 24 must provide a Ministry of Environment, Forest and Climate Change NOC as per the cited office memorandum.  An Annexure-A template sets out the information and certification expected from the Chartered Engineer for marble blocks.  The notice does not say that every listed importer needs all three document types. Each condition attaches to a specific product group. Applying a marble requirement to a polymer or aluminium line would overstate the notice. Products and Permitted TRQ Quantities for FY 2026-27 The HS code should be used to read the product schedule and not just the trade name. The same descriptions can be seen in different tariff codes. Several quantities can apply to more than one HS code, and the number is shared among these tariff codes. Serial number(s) and HS code(s) Product description Permitted TRQ quantity 1-2: 08041010, 08041090 Dates, fresh dates, other 2,000 MT shared 3: 25151210 Marble and travertine blocks 1,00,000 MT 4: 25151220 Marble and travertine slabs 15,00,000 sq. m 5: 29053100 Ethylene glycol (ethanediol) 1,50,000 MT 6: 38170011 Linear alkylbenzenes 1,049 MT 7-13: 39011010, 39011020, 39011090, 39012000, 39014010, 39014090, 39019000 Listed polyethylene and other primary-form polymer lines 75,000 MT shared 14-16: 39021000, 39023000, 39029000 Polypropylene, propylene copolymers and other listed lines 10,700 MT shared 17: 39031990 Other under the stated tariff heading 34.802 MT 18: 39033000 ABS copolymers 1.054 MT 19: 39041020 Suspension grade PVC resin 166.666 MT 20: 39041090 Other under the stated PVC tariff line 355.937 MT 21: 39042100 Non-plasticised 6.00 MT 22-24: 39076110, 39076190, 39076930 PET flakes and listed related primary forms 2,000 MT shared 25-27: 68022110, 68022120, 68022190 Marble blocks/tiles, monumental stone and other listed items 15,00,000 sq. m shared 28: 76011010 Unwrought, non-alloyed aluminium ingots 30,434.909 MT 29: 76012010 Unwrought aluminium alloy ingots 81.296 MT 30: 76051100 Non-alloyed aluminium wire exceeding 7 mm cross-sectional dimension 199.1 MT The polymer group includes technical distinctions based on ethylene monomer content and specific gravity. Applicants should preserve the exact eight-digit HS classification used in the notice. A commercial description such as "polyethylene" is too broad to establish coverage. The notice uses "Pet Flakes" in its document clause, while the tariff table uses "PET Flake (Chip)" for two lines and "Other Primary Form" for another. This article treats PET as the material abbreviation, not the word "pet." Classification should follow the HS code and tariff description. Scope and Applicability The invitation covers applicants seeking FY 2026-27 TRQ allocation for the listed imports from Oman. Marble block applicants at serial 3 need the Chartered Engineer certificate. Marble applicants at serials 4 and 25-27 need the supplier agreement. PET applicants at serials 22-24 need the stated MoEF&CC NOC. Products outside Table 1 receive no TRQ invitation through this notice. Businesses not seeking this CEPA allocation have no stated filing duty under Public Notice No. 24. No general exemption, MSME relaxation or startup category is stated. Allocation also does not remove separate customs, environmental, standards or product controls. Mandatory Documents for Selected Products Chartered Engineer certificate for marble blocks For serial number 3, a valid Chartered Engineer certificate is mandatory. It must certify installed marble-processing capacity, machinery installation and production during the preceding three financial years. Annexure-A provides a draft template. Required field or evidence What Annexure-A asks for Certificate identity Certificate number and date Importer particulars Name, Importer-Exporter Code and address Machinery details Model number, installation or commissioning date, installation date and whether the machinery works Capacity Marble block processing capacity in MT per year Production history Production in FY 2023-24, FY 2024-25 and FY 2025-26 Basis of certification Examination of records and/or physical inspection Goods confirmation Imported goods are natural marble description and quantity match supporting documents Authentication Chartered Engineer's signature, name, registration number, seal and stamp Production figures, machinery records and capacity should support the certificate. The notice states that there is no specific rejection or penalty rule for a mismatch. Pre-purchase agreement for specified marble lines A valid pre-purchase agreement with the Oman supplier is mandatory for serial numbers 4, 25, 26 and 27. No format, value, duration or minimum quantity is prescribed. The executed agreement should clearly connect the applicant, supplier and intended goods. There is a drafting point that deserves care. Clause 3(ii) calls all four entries "Marble Slabs," but the table describes serial 25 as marble blocks/tiles, serial 26 as monumental stone and serial 27 as "other." The document expressly attaches the agreement requirement to all four serial numbers. Businesses should follow the serial-number reference even where the collective label is narrower than the table descriptions. MoEF&CC NOC for PET flakes For serial numbers 22, 23 and 24, an NOC from the Ministry of Environment, Forest and Climate Change (MoEF&CC) is mandatory. It must be obtained in accordance with Office Memorandum No. 23/66/2019-HSMD dated 23 August 2022. The notice does not reproduce the NOC procedure, processing time or supporting papers. PET applicants should confirm that their approval matches the applicant, material and proposed import. Implementation Timeline/Norms Event Relevant date Required attention Public Notice No. 20 issued 13 July 2026 Established the India-Oman CEPA TRQ procedure in Annexure VIII Public Notice No. 24 issued 3 August 2026 Announced the FY 2026-27 invitation and evidence conditions Application window opens, and Gazette publication occurs 4 August 2026 Eligible applicants may submit new TRQ applications Application window closes 19 August 2026 Filing must be completed by the stated end date Relevant quota year FY 2026-27 Allocation relates to the Indian financial year named in the notice The source provides no later correction period, extension, allocation date or separate transition phase. It also does not state when DGFT will decide applications. Businesses should not plan around an assumed grace period. Why This Was Implemented? The official purpose of the public notice is to invite new applications for the allocation of the India-Oman CEPA TRQ for FY 2026-27. It is an operationalization of the framework issued in the notification of 13 July by specifying the filing period and the quantities involved. The context, rather than the purpose, of Public Notice No. 24 determines the logic of the additional documents. A tariff quota allows tariff concessions with a quantified limit. This is accomplished through the combination of product codes, origin documents, and the allocation mechanism. The additional documents are used as controls for product-specific purposes as follows: The Chartered Engineer Certificate links marble block access to processing facilities, functioning equipment, and previous production. The Oman supplier agreement links the selected marble applications to the source agreement. The MoEF&CC NOC links PET-based allocation to the environmental clearance referred by DGFT. Specific HS codes and quantities link the allocation to the specific tariff lines.  The notice does not claim that these controls were introduced to protect domestic industry or to increase recycling. Impact on Businesses The immediate consequence is a filing deadline that is too short. Commercial value will depend on allocation, tariff preferences, origin, and landed cost. The announcement ensures that no allocation or saving occurs. Marble producers and importers Marble companies have the most additional evidence. Applicants for Serial 3 require confirmed plant and three years' production information. Applicants for Serial 4 and 25 to 27 will need a supplier in Oman. Quantity must be the same in the certificate, contract, and application. Chemical and polymer consumers Chemical and polymer consumers will need proper classification. Some quota amounts are combined across multiple HS code numbers and cannot be treated separately on each line. PET flake applicants The MoEF&CC NOC is mandatory for the named lines. An absent or mismatched NOC does not meet the express document condition, although the notice states no specific consequence. Aluminium importers Aluminium contracts, requests and customs papers should use consistent units. The three entries cover different goods, each with a separate code and quantity. MSMEs and smaller importers Smaller firms may face a higher relative burden because the window is brief and specialist evidence may be needed. The notice contains no MSME preference or relaxation. No tariff saving can be calculated from this notice alone because it omits preferential rates. The CEPA tariff schedule, customs notification and shipment data are also needed. How Businesses Will Achieve Compliance No. 24 Public Notice does not set out an entire filing sequence. The following is a practical checklist, not an alternative to Annexure VIII or the live DGFT Import Management System. Verify product eligibility and classification. Align the technical product with the eight-digit HS code, description and unit in Table 1. Obtain customs advice on classification where required. Study the operative allocation process. Refer to Public Notice No. 20/2026-27 and to Annexure VIII of Appendix 2A. Review the live DGFT Import Management System for any fields, declarations, fees, technical specifications and instructions applicable in the absence of such in Public Notice No. 24. Prepare product-specific information. The Marble block applicants will need to fill out the Chartered Engineer certificate along with supporting records. The other applicants regarding marble will require the agreement of Oman suppliers. The PET applicants will need to verify their MoEF&CC NOC.  Ensure consistency in commercial information. The importer name, IEC, HS code, product description, volume, supplier, and supporting documents must be consistent within a single transaction. Any inconsistencies must be sorted out before filing. Apply during 4-19 August 2026. Make the online filing before the due date. Save the acknowledgement, final application form, and uploaded documents as internal records.  Prepare post-allocation measures separately. A TRQ allocation is part of the import process. Public Notice No. 20 requires a Certificate of Origin issued by Oman at the time of clearance. In addition, the applicant must review the customs, environmental and product-specific controls for each shipment. The notice names no application fee and no correction mechanism. It would be unsafe to state that filing is free or that an error can be repaired after 19 August. Practical Challenges and Risks to Avoid Reading a shared quota as a per-code quota: Several figures span multiple HS lines. This can distort sourcing plans and requested quantities.  Using only a trade name: Polymer, marble and aluminium entries contain technical distinctions that affect coverage.  Submitting an unsupported CE certificate: Production, capacity and machinery details should agree with underlying records and any inspection evidence.  Ignoring serial numbers: The supplier agreement applies to serials 4 and 25-27 despite the collective "marble slabs" label.  Assuming the notice grants customs clearance, allocation, origin proof, and import clearance are related but separate controls.  Waiting for the NOC: PET applicants face a timing risk that the notice will not be relaxed.  Assuming an extension: No grace period or extension appears in the notice.  No fine, prosecution provision, or cancellation rule appears in Public Notice No. 24. Commercial risks include a late application, no allocation, a sourcing delay, and an inability to claim the intended quota treatment. Benefits for Businesses For a compliant applicant, the round can create practical value without changing the need for careful import controls. Access to quota-based CEPA tariff treatment: An allocation may allow eligible goods to use the agreed treatment within the applicable quota and customs rules.  Clear annual quantity signals: Product-wise limits help importers assess whether an Oman sourcing plan is commercially meaningful.  More sourcing options: Indian users of covered dates, marble, chemicals, polymers, PET materials, and aluminium can assess Oman as a source.  Better procurement discipline: Origin, classification, quantity and supplier evidence must be aligned before filing.  Improved record quality: The marble certificate encourages processors to maintain reliable machinery, capacity and production records.  Greater planning certainty: A stated window and annual quantities are clearer than an open-ended or informal allocation process.  Cross-team control: Procurement, customs, environment, production, and legal teams can coordinate around a single filing event.  These are potential benefits. The notice promises no allocation, duty saving or faster clearance. Is This a Right Decision or Additional Burden? The decision has a sound administrative purpose. A TRQ needs a controlled application window, product mapping and annual quantities. Without those elements, the negotiated tariff treatment would be hard to administer. Product-specific evidence can also connect applications to real business activity and applicable environmental controls. However, the burden is very real. Time is limited. Marble block producers will need to show professional certification that covers production for three years. On the other hand, those applying for marble beyond what is already covered need an authentic supply agreement, while PET applications require a different ministry NOC. Small companies will have less in-house capability to manage their documentation. This shows that while the round needs to open to use the CEPA quota, access hinges on well-communicated digital guidelines and assessments. Public Notice No. 24 has made this easier by listing out the quantities and additional documents needed. However, important aspects of the procedure have been left for Annexure VIII. Business Opportunities Created The notice creates focused opportunities around lawful trade and implementation rather than a new unrestricted market. Marble processors may strengthen capacity records, asset registers and production reporting to support current and later regulatory filings.  Chartered Engineers with suitable competence may support the source-based certification required for serial number 3.  Environmental consultants may assist PET businesses in understanding the MoEF&CC NOC pathway, without replacing the ministry's decision.  Customs and product-classification specialists can review technically close HS lines before an applicant commits to a code.  Import compliance services can help connect DGFT filing, origin evidence, procurement documents and customs readiness.  Compliance teams can create controls for allocation, use and shipment evidence.  Quota availability, tariff difference, freight, contract price and customs requirements affect the commercial case. The notice gives no revenue forecast or assured saving. What Affected Businesses Should Review Now Priority Action Responsible team Deadline or timing Expected outcome 1 Confirm the exact HS code and shared or standalone quota Customs, tax and product team Before filing Correct product mapping 2 Check Annexure VIII and the live DGFT module Compliance and legal Immediately Complete procedural view 3 Obtain the applicable CE certificate, Oman supplier agreement or MoEF&CC NOC Production, procurement or environment team Before filing Source-based evidence ready 4 Reconcile IEC, names, product descriptions and quantities Finance, legal and compliance Before submission Consistent application record 5 Submit and retain the final acknowledgement Authorised DGFT filing team By 19 August 2026 Time-stamped filing evidence 6 Prepare origin and clearance controls Logistics and customs team Before shipment and clearance Post-allocation readiness This table separates immediate filing work from later shipment controls. It does not imply that DGFT must allocate the amount requested. How Can Corpseed Help? Corpseed can provide document-specific import compliance services for businesses assessing or preparing an India-Oman CEPA TRQ request. Review whether the product and eight-digit HS code appear in Public Notice No. 24/2026-27.  Explain the relationship between Public Notices No. 20 and 24, Annexure VIII and the DGFT TRQ module.  Support online licence application preparation and filing within the stated window.  Review the Chartered Engineer certificate against Annexure-A and available production records.  Check whether the Oman pre-purchase agreement identifies the relevant parties, products and commercial terms.  Coordinate document readiness for the MoEF&CC NOC condition applicable to PET flake lines.  Assist with Certificate of Origin and customs compliance planning after allocation.  Provide regulatory approval services and ongoing file and record support for the import transaction.  Corpseed's role is to help applicants organise facts, documents and filings. DGFT and other competent authorities retain decision-making power. No adviser can guarantee allocation, approval, duty savings or customs clearance. Affected importers seeking a structured filing review can contact Corpseed for import compliance services before the 19 August 2026 deadline. Final Takeaway Applications under the India-Oman CEPA TRQs for the 2026 quota round are available from 4 to 19 August 2026 for FY 2026-27 imports in the mentioned HS Codes. DGFT has provided 30 HS Codes, each with separate and combined quotas, and requiring additional documentation for certain marble and PET flake goods. The first step would be to check the HS classification, Annexure VIII, and submit the required documents within the due dates. Businesses must understand that tariff classification, allocation, proof of origin, and customs clearance are four different procedures.