The Central Board of Indirect Taxes & Customs (CBIC) issued Instruction No. 32/2025-Customs on November 10, 2025, concerning the synchronization of the Import Policy (Schedule-I of the ITC (HS) 2022) with the changes introduced by the Finance Act 2025 (No. 7 of 2025, dated March 29, 2025). This instruction refers to the Directorate General of Foreign Trade (DGFT) Notification No. 44/2025-26 dated October 15, 2025, which executed the required amendments.
The DGFT notification revised the Import Policy by amending, inserting, deleting, splitting, or merging various ITC (HS) Codes and their related Policy Conditions, which are listed in Annexure-I of the notification. Furthermore, Annexure-II contains amendments to the Section Notes, Chapter-wise Main Notes, Supplementary Notes, Chapter headings, sub-headings, and descriptions of the ITC (HS) codes, all done to ensure consistency with the Finance Act 2025. CBIC requested all Principal Chief Commissioners and other relevant officials to take the necessary action to sensitize officers under their jurisdiction regarding these mandatory policy and code changes.
F. No.401/100/2024-Cus.III
Government of India
Ministry of Finance,
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Instruction No. 32/2025-Customs | Dated: 10-11-2025
To
All Principal Chief Commissioners / Chief Commissioners of Customs/
Customs (Preventive) / Customs & Central Taxes.
All Principal Commissioners / Commissioners of Customs / Customs (Preventive).
All Pr. Director General / Director Generals under CBIC.
Subject: Syncing of ITC (HS), 2022 – Schedule-1 (Import Policy) with Finance Act 2025 (No. 07 of 2025) dated 29.03.2025 – reg.
Madam/Sir,
Reference is invited to DGFT Notification No. 44/2025-26 dated 15.10.2025 on the above subject (copy enclosed).
2. Vide the above Notification no. 44/2025-26 dated 15.10.2025, DGFT has amended the ITC (HS) 2022, Schedule-I (Import Policy) in sync with the Finance Act, 2025 (No. 7 of 2025) dated 29.03.2025. 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 is annexed a s Annexure-I to the said Notification. Further, the amendments in the Section Notes, Chapter-wise Main Notes, supplementary Notes, Chapter heading, subheadings and description of ITC (HS) codes in sync with the Finance Act, 2025 are annexed as Annexure-II to the said Notification.
3. In view of the above, ti is requested that necessary action may be taken to sensitize officers under your jurisdiction regarding the said matter.
4. The difficulties, if any, may be brought to the notice of the Board. Hindi Version follows.
Yours faithfully,
Encl.: As above.
(Neeraj Goyal)
OSD (Cus-III)
Email: uscus.3-dor@gov.in
Notification No. 44/2025-26- DGFT | Dated: 15th October, 2025
