The Directorate General of Foreign Trade (DGFT), operating under the Ministry of Commerce & Industry, Government of India, issued Notification No. 44/2025-26 on October 15, 2025. This notification amends the ITC (HS) 2022, Schedule-I (Import Policy) to synchronize it with the changes introduced by the Finance Act 2025 (No. 07 of 2025), dated March 29, 2025. By exercising its authority under the Foreign Trade (Development and Regulation) Act, 1992, and the Foreign Trade Policy (FTP) 2023, the Central Government has formally modified the Import Policy schedule. These changes include the insertion, deletion, alteration, splitting, and merging of various ITC (HS) Codes and their corresponding Policy Conditions, as listed in Annexure-I. Additionally, amendments have been made to the Section Notes, Chapter-wise Main Notes, Supplementary Notes, Chapter headings, sub-headings, and descriptions of the ITC (HS) codes, which are detailed in Annexure-II, ensuring alignment with the Finance Act, 2025. The revised Import Policy document is accessible on the DGFT’s official website and is effective immediately.
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan
Notification No. 44/2025-26- DGFT | Dated: 15th October, 2025
Subject: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act 2025 (No. 07 of 2025) dated 29.03.2025 -reg.
S.O. 4700(E): In exercise of powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (as amended from time to time) read with paragraph 1.02 and 2.01 of the Foreign Trade Policy (FTP) 2023, the Central Government hereby amends ‘ITC (HS) 2022, Schedule-I (Import Policy)’ in sync with the Finance Act 2025 (No.07 of 2025) dated 29.03.2025.
2. The List of ITC(HS) Codes and related Policy Conditions inserted/deleted/amended/split/merged under ITC(HS) 2022, Schedule-I (Import Policy) in sync with the Finance Act, 2025 and is annexed herewith (Annexure-I).
3. The amendments in the Section Notes, Chapter-wise Main Notes, Supplementary Notes, Chapter heading, sub-headings and description of ITC (HS) codes in sync with the Finance Act, 2025 are annexed herewith (Annexure-II).
4. The updated ITC (HS) 2022 Schedule-1 (Import Policy) shall be available on the website of DGFT (https://dgft.gov.in).
Effect of this Notification:
ITC (HS) 2022, Schedule-I (Import Policy) is amended in sync with the Finance Act. 2025. This shall come into force with immediate effect.
This is issued with the approval of Minister of Commerce & Industry.
(Ajay Bhadoo)
Addl. Secretary to the Government of India
& Director General of Foreign Trade
Email: dgftanic.in
