Law Updates

Subject

Summary: The Directorate General of Foreign Trade ( DGFT ) has given businesses five more days to apply online for India-UK Comprehensive Economic and Trade Agreement (CETA) Tariff Rate Quotas (TRQs) for Calendar Year (CY) 2026. The application deadline, which was earlier set for 4 August 2026, has now been moved to 9 August 2026. The earlier closing date was 4 August 2026. The five-day extension applied only to the last date for filing online applications. It did not change the eligible vehicle categories, quota quantities, applicant eligibility, allocation method or import conditions set by Public Notice Nos. 19/2026-27 and 22/2026-27. 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 - deadline extension Public notice number 26/2026-27 File number 01/89/180/110/AM-25/PC-2(A)/E-45719 Date of issue 5 August 2026 Gazette publication date 6 August 2026 Gazette identification CG-DL-E-06082026-275248, Gazette of India, Extraordinary, Part I, Section 1, No. 222 Effective date Not separately or expressly specified Governing framework Paragraphs 1.03 and 2.04 of the Foreign Trade Policy 2023, Public Notice Nos. 19/2026-27 and 22/2026-27 Sector and activity covered Online TRQ applications for specified new CBU motor vehicles originating in the United Kingdom Main stakeholders Eligible OEMs and OEM-authorised dealers or channel partners seeking CY 2026 TRQ allocation Earlier deadline 4 August 2026 Revised deadline 9 August 2026 Core development Extension of the online application closing date by five calendar days Nature of requirement Time-bound application opportunity, no new eligibility or import condition was created by this notice This public notice is narrow in scope. It changes one procedural date and expressly preserves all other terms and conditions in the two earlier public notices. What Changed in the India-UK CETA TRQ Deadline? DGFT moved the closing date for online CY 2026 TRQ applications from 4 August to 9 August 2026. The authority stated that it granted the extension after considering representations received from trade and industry. Compliance area Earlier position Revised position Business meaning Application opening date 21 July 2026 Unchanged The original application window continued to apply Application closing date 4 August 2026 9 August 2026 Eligible applicants received five additional calendar days Eligible goods Specified new CBU passenger and goods vehicles Unchanged No additional vehicle category entered the CY 2026 window TRQ quantities Quantities notified by Public Notice No. 22/2026-27 Unchanged The extension did not increase quota availability Eligibility and allocation rules Conditions under Public Notice No. 19/2026-27 Unchanged The same applicant, evidence and allocation requirements continued Public Notice No. 26/2026-27 did not reopen or redesign the TRQ scheme. Its legal effect was limited to extending the last date for submitting an online application. Application Coverage and CY 2026 TRQ Quantities Public Notice No. 22/2026-27 invited applications for four categories of motor vehicles. The goods had to be imported as Completely Built Units (CBUs). The covered passenger vehicles also had to be new, meaning they had not been registered anywhere before importation. Covered vehicle category CY 2026 TRQ quantity Main tariff-item group New CBU passenger vehicles with engine capacity not exceeding 1,500 cc 2,329 Specified tariff items under HS 8703 New CBU passenger vehicles exceeding 1,500 cc but not exceeding 3,000 cc for petrol vehicles, or exceeding 1,500 cc but not exceeding 2,500 cc for diesel vehicles 2,329 Specified tariff items under HS 8703 New CBU passenger vehicles above 3,000 cc for petrol vehicles, or above 2,500 cc for diesel vehicles 4,658 Specified tariff items under HS 8703 CBU goods transport vehicles, other than electric or hydrogen-fuel vehicles 1,164 87041010, 87042100, 87042200, 87042300, 87043100 and 87043200 The overall amount for CY 2026 notification was 10,480 vehicles. The overall amount does not imply that all applicants were eligible for an allocation. Eligibility review, the quantity requested and the applicable allocation method remained pertinent. Electric, hybrid and hydrogen passenger-car TRQs appear in the broader annual framework notified through Public Notice No. 19/2026-27, but Public Notice No. 22/2026-27 did not invite CY 2026 applications for those passenger-vehicle categories. They should therefore not be added to the scope of this deadline extension. The Regulatory Framework and Unchanged Conditions The Foreign Trade Policy 2023 authorises DGFT to notify and amend the Handbook of Procedures, its appendices and application forms through public notices. Acting under that framework, Public Notice No. 19/2026-27 amended paragraph 2.92 and Appendix 2A of the Handbook of Procedures 2023 to incorporate India-UK CETA vehicle TRQs and their administration procedure. Notice No. 22/2026-27 subsequently made available the CY 2026 application period together with the list of covered products and their quantities. Public Notice No. 26/2026-27 altered only the deadline. Since the extension notice kept everything else intact, the applicants were bound by the original framework, which included the following terms: Eligible applicants: Only Original Equipment Manufacturers (OEMs), or dealers and channel partners duly authorised by OEMs of vehicles originating in the United Kingdom, were eligible to apply. Pre-purchase agreement: Each applicant had to submit an agreement issued by the UK vehicle OEM stating the quantity agreed to be supplied during the relevant TRQ year under each TRQ. Online filing: Applications had to be submitted on the DGFT website through the Import Management System's TRQ service. Allocation when demand was within quota: An eligible applicant could receive the quantity requested. Any remaining quantity could be made available through a further filing opportunity. Allocation when demand exceeded quota: Available quantities were to be distributed among eligible applicants in proportion to the quantity each requested on the basis of its pre-purchase agreement. Certificate of Origin: At customs clearance, the importer had to produce a Certificate of Origin issued by the competent UK authority. Electronic authorisation and debit: DGFT was to issue the TRQ electronically and transmit it to the Indian Customs EDI System. Imports were allowed only against electronic debit in that system. Validity: A TRQ certificate could remain valid for a maximum of 12 months or until the end of the calendar year, whichever occurred first. Customs clearance had to take place within the stated validity. Under-utilisation: Significant failure to use an allocation could be considered by the authority when determining the importer's allocation for the next TRQ year. Quota control: DGFT was to monitor cumulative certificates and stop issuing them once the applicable quantity limit was reached. These are continuing conditions from the underlying procedure, not new duties created by the deadline-extension notice. Annexure Reference Requires Official Clarification The linked public notices contain a material cross-reference inconsistency. Public Notice No. 19/2026-27 says that the India-UK CETA TRQ application procedure will be inserted as Annexure VI of Appendix 2A of the Handbook of Procedures 2023. Public Notice No. 22/2026-27, however, refers applicants to Annexure VII of Appendix 2A of the FTP 2023 while citing Public Notice No. 19/2026-27. The notice does not clarify the difference between the two references. Applicants should not assume which one is correct. It is better to check the latest consolidated Handbook of Procedures or confirm the position with DGFT before using the reference in an application, legal document, or customs record. Impact on Eligible Vehicle Importers The extension offered a short opportunity to complete an otherwise eligible filing. It did not relax the evidence standard or guarantee an allocation. OEMs and OEM-authorised applicants Eligible applicants had five additional calendar days to finalise the online form and supporting pre-purchase agreement. Businesses still had to establish their status as an OEM or a duly authorised dealer or channel partner. Requested quantities continued to affect allocation if valid demand exceeded the available TRQ. Import, customs and compliance teams Teams needed to align the requested tariff item, vehicle type, engine capacity and quantity with the precise categories in Public Notice No. 22/2026-27. Getting a quota does not finish the import process. The Certificate of Origin, TRQ validity and electronic customs debit still need to be in place when the vehicle is cleared. Applicants should keep copies of the application, acknowledgement, OEM authorisation, pre-purchase agreement and any later communication from DGFT. These records may be needed to support the transaction or deal with questions later. Commercial planning The extension did not increase the quota or alter the tariff treatment. Businesses should not interpret extra filing time as additional vehicle availability. Supply, shipment, and customs planning would still need to fit within the authorisation's stated validity period and end by the end of CY 2026. Any commercial benefit depends on receiving an allocation, satisfying origin and import conditions, and completing clearance within the valid period. What Businesses Should Do After the Deadline Because the 9 August 2026 deadline has passed, the appropriate next step depends on whether an application was submitted in time. Priority Action Responsible team Expected outcome Immediate Confirm that the portal submission was completed on or before 9 August 2026 and retain the acknowledgement Import compliance / DGFT team Evidence of timely filing Immediate Reconcile the vehicle category, tariff item, quantity and pre-purchase agreement with the filed application Legal, customs and procurement teams Early identification of inconsistencies High Monitor the DGFT account and official communications for allocation, queries or further filing rounds Authorised signatory/compliance team Timely response to the authority High Prepare Certificate of Origin and customs-clearance controls for any allocation received Authorised signatory/compliance team Readiness for compliant clearance Ongoing Track authorisation validity and actual utilisation against the allocated quantity Supply-chain and compliance teams Reduced risk of expiry or under-utilisation If no timely application was filed Monitor the official DGFT public-notice page for a further window or reallocation, do not assume late filing is permitted Management and regulatory team Action based only on an official opportunity A business that missed the deadline should not backdate, misstate or treat a draft application as a completed filing. The source notice does not provide a late-application route, a condonation mechanism, or an individual relaxation procedure. How Corpseed Can Help Corpseed can provide DGFT TRQ application support and related import-compliance assistance for businesses handling vehicle imports under the India-UK CETA. Support can be tailored to the applicant's role, vehicle category and stage of the DGFT process. Review applicant eligibility as an OEM or OEM-authorised dealer or channel partner. Map vehicle descriptions and tariff items to the notified CY 2026 TRQ categories. Review OEM authorisation and pre-purchase agreements for consistency with the filing. Check submitted applications and acknowledgements for internal record completeness. Support responses to DGFT queries or requests for clarification. Coordinate authorisation, Certificate of Origin and customs-document readiness. Track allocation validity, quantities and utilisation controls. Monitor official notices for any reallocation or fresh application opportunity. Professional support cannot guarantee allocation, preferential duty treatment or customs clearance. It can help applicants organise evidence, identify inconsistencies and coordinate the DGFT and import-compliance work streams. Eligible businesses seeking a review of a filed application or post-allocation compliance may contact Corpseed for document-specific DGFT and India-UK CETA advisory support. Key Takeaways The India-UK CETA TRQ deadline extension moved the CY 2026 online application closing date from 04, August to 09 August, 2026. It did not change the covered CBU vehicle categories, the 10,480-unit aggregate quota, applicant eligibility, allocation method, or import conditions. DGFT issued the extension through Public Notice No. 26/2026-27 dated 5 August 2026. The extension followed representations from trade and industry. Only the application deadline changed, all terms in Public Notice Nos. 19/2026-27 and 22/2026-27 remained in force. The extended deadline ended on 09 August 2026. Businesses that filed their applications should keep the acknowledgement and other filing records ready in case DGFT or customs asks for them. Those who missed the deadline should not assume that late applications are still open. They should wait for any further update or reallocation announced by DGFT. The difference between Annexure VI and Annexure VII in the earlier notices also needs to be checked against the latest official procedure.