Seeks to exempt 10 lakh MT of raw sugar falling under tariff heading 1701 from the whole of the customs duty leviable thereon under the First Schedule to the Customs Tariff Act, 1975, up to 31st October, 2026, when imported under the Tariff Rate Quota (TRQ) Scheme (Open General Licence)
Summary: Notification No. 30/2026-Customs dated 21 August 2026 exempts 10,00,000 MT of Raw Sugar falling under tariff heading 1701 from the whole of the customs duty leviable under the First Schedule to the Customs Tariff Act, 1975, when imported into India under the Tariff Rate Quota (TRQ) Scheme, subject to specified conditions. Issued under section 25(1) of the Customs Act, 1962, the exemption requires the TRQ to be allotted to the importer by the Directorate General of Foreign Trade in accordance with the relevant procedure under the Hand Book of Procedures, 2023. The TRQ authorization must contain the importer’s name and address, Importer-Exporter Code (IEC), Customs notification number, applicable tariff heading, quantity and validity period. It must be issued electronically by DGFT and transmitted to the Indian Customs EDI System (ICES), with imports against the TRQ permitted only upon electronic debit in ICES. The notification came into force with immediate effect and remains in force up to and inclusive of 31 October 2026.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 30/2026-Customs | Dated: 21st August, 2026
G.S.R. 755(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling under the tariff heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the ‘Customs Tariff Act’), as specified in the corresponding entry in column (2) of the said Table, in such quantity of total imports of such goods, as specified in column (4) below (herein after referred to as the ‘Tariff Rate Quota (TRQ) quantity’), when imported into India, from the whole of the customs duty leviable thereon under the First Schedule to the Customs Tariff Act, subject to the condition specified in the Annexure to this notification, namely: –
TABLE
| Sl. No. | Tariff Heading | Description of goods | Tariff Rate Quota (TRQ) quantity |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1. | 1701 | Raw Sugar | 10,00,000 MT |
ANNEXURE
Condition
(a) The TRQ is allotted to the importer by the Directorate General of Foreign Trade, in accordance with the relevant procedure as specified in the Hand Book of Procedures, 2023;
(b) The TRQ authorization shall contain name and address of the importer, Importer-Exporter Code (IEC), Customs notification number, tariff heading as applicable, quantity and validity period of certificate;
(c) The TRQ authorization shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES); and
(d) Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system.
2. This notification shall come into force with immediate effect, and shall remain in force upto and inclusive of the 31st day of October, 2026.
[F. No. CBIC-190354/105/2026-TRU]
DHEERAJ SHARMA, Under Secy.
