The Ministry of Commerce & Industry, through the Directorate General of Foreign Trade, issued Notification No. 49/2025-26 on 9 December 2025 amending Paragraph 4.63 of the Foreign Trade Policy 2023. The existing provision granted exemption from various customs duties for imports made under the Diamond Imprest Authorisation, including Basic Customs Duty, Additional Customs Duty, Education Cess, Anti-dumping Duty, Countervailing Duty, Safeguard Duty, and Transition Product Specific Safeguard Duty. The revised paragraph retains these exemptions and further extends the benefit by exempting such imports from the entire Integrated Tax and Compensation Cess leviable under sub-sections (7) and (9) of Section 3 of the Customs Tariff Act, 1975. As stated in the effect of the notification, imports under the Diamond Imprest Authorisation will now not attract Integrated Tax or Compensation Cess. The amendment takes immediate effect with the approval of the Minister of Commerce & Industry.
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Notification No. 49/2025-26-DGFT | Dated: 09 December 2025
Subject: Amendment to Para 4.63 of FTP-2023-reg
S.O. 5742(E): In exercise of powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraph 1.02 of the Foreign Trade Policy, 2023 (as amended from time to time), the Central Government hereby amends Para 4.63 of FTP-2023, with immediate effect, as under:
| Para No. | Existing Para | Revised Para |
| 4.63 | Imports under ‘Diamond Imprest Authorisation are exempted from payment of Basic Customs Duty, Additional Customs Duty, Education Cess, Anti- dumping Duty, Countervailing Duty, Safeguard Duty, Transition Product Specific Safeguard Duty, wherever applicable. | Imports under Diamond Imprest Authorisation are exempted from payment of Basic Customs Duty, Additional Customs Duty, Education Cess, Anti- dumping Duty, Countervailing Duty, Safeguard Duty, Transition Product Specific Safeguard Duty, wherever applicable. Such, imports are also exempt from whole of the Integrated Tax and Compensation Cess leviable under sub-section (7) and sub-section (9) respectively, of section 3 of the Customs Tariff Act, 1975 (51 of 1975). |
Effect of the Notification: The import under DIA shall also be exempted from payment of the Integrated Tax and Compensation Cess.
This issues with the approval of the Minister of Commerce & Industry.
(Ajay Bhadoo)
Director General of Foreign Trade & Ex officio Addl. Secretary to the Government of India
e-mail: dgft@nic.in
(Issued from File No. 01/94/180/152/AM20/PC-4)
