Summary: The Directorate General of Foreign Trade (DGFT), through Public Notice No. 19/2026-27 dated 9 July 2026, has amended Para 2.92 and Appendix-2A of the Handbook of Procedure, 2023 to incorporate Tariff Rate Quotas (TRQs) under the India–United Kingdom Comprehensive Economic and Trade Agreement (CETA). The amendments prescribe annual import TRQs, in-quota tariff rates, quota sizes and applicable HS codes for Completely Built Unit (CBU) ICE passenger cars, electric/hybrid/hydrogen passenger cars, and ICE goods vehicles. The Public Notice provides that imports will be subject to the relevant Ministry of Finance notification and require a Certificate of Origin issued by the concerned UK authorities. TRQ applications are to be submitted online through the DGFT website, with eligibility limited to Original Equipment Manufacturers (OEMs) and their authorised dealers/channel partners meeting the prescribed conditions, including submission of pre-purchase agreements. The notice also lays down the procedure for allocation of TRQs, treatment of over-subscription and under-utilisation, monitoring of cumulative quantities, issuance and validity of TRQ authorisations, electronic transmission to the Indian Customs EDI System (ICES), electronic debit for imports, review of allocation modalities after two years, and DGFT’s authority to modify or prescribe additional conditions in the public interest. The stated effect of the Public Notice is to notify the procedure for allocation of TRQs under India–UK (CETA).
Government of India
Ministry of CGin pierce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Public Notice No. 19/2026-27-DGFT | Dated: 09th July, 2026
Subject: Amendments under Para 2.92 and Appendix-2A of Handbook of Procedure 2023 for inclusion of TRQs under India — United Kingdom Comprehensive Economic and Trade Agreement (CETA)-reg.
In exercise of powers conferred under paragraph 1.03 read with 2.04 of the Foreign Trade Policy 2023, as amended from time to time, the Directorate General of Foreign Trade hereby amends Para 2.92 and Appendix-2A of the Handbook of Procedure, 2023 to incorporate the items mentioned and related provisions for Tariff Rate Quota (TRQ) under India — United Kingdom (UK) Comprehensive Economic and Trade Agreement (CETA) as follows —
1. Para 2.92 of the HBP, 2023 is amended to include the following annual Import TRQs under India-UK (CETA)- (I) (a)
| ICE-Passenger Car (HS8703)-Completely Built Units (CBU) | |||||||
| Year | more than 3000 cc petrol and more than 2500 cc diesel |
From 1500 cc(petrol) to (and incl.) 2500cc (diesel) / 3000 cc (petrol) |
Upto (and incl.) 1500 cc |
Total Quota |
|||
| In-quota tariff(Base rate of customs duty — 110.0%) |
Quota Size |
In-quota tariff(Base rate of customs duty — 66.0 %) |
Quota Size |
In-quota tariff (Base rate of customs duty- 66.0%) |
Quota Size |
||
| 1 | 30.0% | 10.000 | 50.0% | 5,000 | 50.0% | 5,000 | 20,000 |
| 2 | 25.0% | 12.500 | 40.0% | 6,000 | 40.0% | 6,000 | 24,500 |
| 3 | 20.0% | 15.500 | 30.0% | ‘ 7,000 | 30.0% | 7,000 | 29,500 |
| 4 | 15.0% | 18,500 | 20.0% | 8,000 | 20.0% | 8,000 | 34,500 |
| 5 | 10.0% | 19,000 | 10.0% | 9,000 | 10.0% | 9,000 | 37,000 |
| 6 | 10.0% | 16.300 | 10.0% | 8,150 | 10.0% | 8,150 | 32,600 |
| 7 | 10.0% | 15,200 | 10.0% | 7,600 | 10.0% | 7,600 | 30,400 |
| 8 | 10.0% | 14,100 | 10.0% | 7.050 | 10.0% | 7,050 | 28,200 |
| 9 | 10.0% | 13,000 | 10.0% | 6,500 | 10.0% | 6,500 | 26,000 |
| 10 | 10.0% | 11,900 | 10.0% | 5,950 | 10.0% | 5,950 | 23,800 |
| 11 | 10.0% | 10,800 | 10.0% | 5,400 | 10.0% | 5,400 | 21,600 |
| 12 | 10.0% | 9,975 | 10.0% | 4,988 | 10.0% | 4,988 | 19,950 |
| 13 | 10.0% | 9,150 | 10.0% | 4,575 | 10.0% | 4,575 | 18,300 |
| 14 | 10.0% | 8,325 | 10.0% | 4,163 | 10.0% | 4,163 | 16,650 |
| 15 and onwards |
10.0% | 7,500 | 10.0% | 3.750 | 10.0% | 3.750 | 15.000 |
(b) The tariff codes to which this TRQ applies are as follows:
| HS Code | ||
| 87032110 | 87032391 | 87033199 |
| 87032191 | 87032399 | 87033210 |
| 87032199 | 87032410 | 87033291 |
| 87032210 | 87032491 | 87033299 |
| 87032291 | 87032499 | 87033310 |
| 87032299 | 87033110 | 87033391 |
| 87032310 | 87033191 | 87033399 |
–
| Electric/Hybrid/Hydrogen-Passenger Cars(HS8703)-CBU | |||||||
| Year | Below£40,000CIF | £40,000CIFto £80,000CIF (inclusive) |
Above£80,000CIF | Total Quota |
|||
| In-quota tariff |
Quota Size |
In- quota tariff (Base rate of
customs 110.0%) |
Quota Size |
In-quota tariff (Base rate of
customs 110.0%) |
Quota Size |
||
| 6 | No | Nil | 50:0% | 400 | 40.0% | 4,000 | 4,400 |
| 7 | No | Nil | 40.0% | 600 | 30.0% | 6,000 | 6,600 |
| 8 | No | Nil | 30,0% | 800 | 20.0% | 8,000 | 8,800 |
| 9 | No | Nil | 20.0% | 1,000 | 15.0% | 10,000 | 11,000 |
| 10 | No | Nil | 10.0% | 1,200 | 10.0% | 12,000 | 13,200 |
| 11 | No | Nil | 10.0% | 1,400 | 10.0% | 14,000 | 15,400 |
| 12 | No | Nil | 10.0% | 1,550 | 10.0% | 15,500 | 17,050 |
| 13 | No | Nil | 10.0% | 1,700 | 10.0% | 17,000 | 18,700 |
| 14 | No | Nil | 10.0% | 1,850 | 10.0% | 18,500 | 20,350 |
| 15andlater years |
No | Nil | 10.0% | 2,000 | 10.0% | 20,000 | 22,000 |
(b) the tariff codes to which this TRQ applies are as follows:
| HS Code | |||
| 87034010 | 87035030 | 87036090 | 87038010 |
| 87034030 | 87035090 | 87037010 | 87038030 |
| 87034090 | 87036010 | 87037030 | 87038090 |
| 87035010 | 87036030 | 87037090 | 87039000 |
(III)(a)
| ICE-Goods Vehicles (HS-8704)-Completely Built Units | |||
| Year | In-Quota Duty (BaseRate-44.0%) |
Out-of-Quota Duty (BaseRate-44.0%) |
Quota Size |
| Yearl | 37.0 % | 41.8% | 2,500 |
| Year2 | 29.9% | 39.6% | 2,750 |
| Year3 | 22.9% | 37.4 % | 3,000 |
| Year4 | 15.8% | 35.2 % | 3,250 |
| Year5 | 8.8% | 33.0 % | 3,500 |
| Year6 | 8.8% | 30.8 % | 3,500 |
| Year? | 8.8% | 28.6 % | 3,500 |
| Year8 | 8.8% | 26.4 % | 3,500 |
| Year9 | 8.8% | 24.2 % | 3,500 |
| Year 10 and onwards | 8.8% | 22.0% | 3,500 |
(b) the tariff codes to which this TRQ applies are as follows:
| HS Code | ||
| 87041010 | 87042200 | 87043100 |
| 87042100 | 87042300 | 87043200 |
1. Import would be subject to the relevant Ministry of Finance (Department of Revenue) Notification (as amended from time to time) relating to India-UK (CETA).
2. At the time of clearance of the import consignment, the importer in India must produce a Certificate of Origin issued by concerned authorities in UK.
3. The application window for submission of TRQ applications, for each calendar year, will be intimated through a separate Public Notice from time to time.
4. All applications for grant of TRQ authorizations shall be submitted online through the DGFT website (https://dgft.gov.in)– Import Management System —+ Tariff Rate Quota (TRQ).
5. Only Original Equipment Manufacturers (OEMs), Dealers/Channel Partners duly authorised by the OEMs of vehicles originating in the UK shall be eligible to apply for the TRQ.
6. To be eligible, each applicant shall submit a pre-purchase agreement issued by an Original Equipment Manufacturer of the vehicles originating in the UK setting out the quantity of vehicles agreed to be supplied to the applicant during the TRQ year for importation into India under each TRQ.
7. If the total quantities applied for are below the total available quantity under a given each eligible applicant for that TRQ shall be allocated the requested quantity, and the remaining available quantity shall be made available for filing of applications.
8. If the total TRQ quantities applied for exceed the total number of vehicles that may be imported under the relevant TRQ, the TRQ quantities shall be allocated among all eligible applicants in proportion to the quantity that each eligible applicant has requested on the basis of the pre-purchase agreement.
9. When an importer fails to import a significant share of the quantity allocated to it in a TRQ year, the competent authority shall. in determining that importer’s allocation for the subsequent TRQ yeartake such under-utilization into account so as to ensure effective utilization of TRQ.
10. The year in respect of these imports will be the period from 1st January to 31st December, e., calendar year in India.
11. DGFT shall monitor the cumulative quantities for TRQ Certificates issued. No TRQ Certificates shall be issued once the stated TRQ quantity limit is reached.
12. The TRQ issued by DGFT shall contain the name and address of the importer, Importer Exporter Code (IEC), Customs notification number, tariff item as applicable, quantity and validity period of the TRQ.
13. The TRQ Authorisation shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES).
14. Imports against the TRQ shall be allowed only upon debiting electronically in the ICES system.
16. TRQ Certificate shall be valid for a maximum period of 12 months or till the end of the calendar year, whichever is earlier. The imports against a TRQ Authorisation may be cleared from Indian Customs only within the stated•validity of the TRQ Authorisation.
17. Importers under TRQ shall endeavour to pass on the benefit of the concessional customs duty available under the TRQ to the final buyer or consumer.
18. The above modalities of the TRQ allocation may be subject to review after 2 years, i.e., from the calendar year 2028, and any necessary revisions may be made to ensure the effective utilisation of the TRQ.
19. Procedure for application for imports under TRQ under India-UK (CETA) as enumerated above shall be inserted under Annexure VI of Appendix 2A of the Handbook of Procedures
20. DGFT reserves the right to modify, amend, relax, or prescribe additional conditions relating to the allocation and administration of the TRQ. as may be considered necessary in the public interest.
2. Effect of this Public Notice:
Procedure for allocation of Tariff Rate Quotas (TRQ) under India-UK (CETA) is notified.
(Lay Agarwal)
Director General of Foreign Trade&
Addl. Secretary to the Government of India
Email: dgft@nic.in
[Issued from File No. 01/89/180/I 10/AM-25/PC-2(A)/E-45719)
