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The Government of India has issued DGFT Notification No. 40/2024-25, effective from November 26, 2024, to align the ITC (HS) 2022 Import Policy with the Finance Act 2024 (No. 2 of 2024). The notification outlines several amendments to the import policy, which includes the deletion, amendment, merging, and splitting of ITC (HS) codes. Key changes involve the removal of specific codes such as for “Communion wafers” and “Cyclanic menthol,” while others like “E-bicycles” and “Aviation turbine fuel” are now described with updated specifications. Annexures to the notification provide detailed updates on these changes, including revised descriptions, section notes, and supplementary notes on specific tariff items. The updated import policy is available on the DGFT website for reference. These changes are now in effect and aim to streamline the importation process in line with the latest fiscal regulations.

Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
New Delhi

Notification No. 40/2024-25-DGFT | Dated: 26th November, 2024

Subject: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act 2024 (No.2 of 2024) dated 16.08.2024 -reg.

S.O. 7624(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 2023, the Central Government hereby amends ‘ITC (HS) 2022, Schedule-I (Import Policy)’ in sync with the Finance Act 2024 (No.2 of 2024) as follows –

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, 2024 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, 2024 are annexed herewith (Annexure-II).

4. The updated ITC (HS) 2022 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, 2024 (No.2 of 2024) dated 16.08.2024. This shall come into force with immediate effect.

This issues with the approval of Minister of Commerce & Industry.

(Santosh Kumar Sarangi)
Director General of Foreign Trade &
Ex-officio Addl. Secretary to the Government of India

[File No.01/89/180/27/AM-21/PC-2[A]/Part-I/E-31913]

ANNEXURE-I

Annexure referred to in DGFT Notification No.40/2024-25 dated 26.11.2024 regarding ‘Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 2022]’

ITC (HS) Code Item Description Import Policy Policy Condition
19053219 — Communion wafers: —- Other DELETED
190532 –Waffles and wafers
19059051 — Communion wafers:—- Coated with chocolate or containing chocolate Free
19059059 — Communion wafers: —- Other Free
27101933 — Blended Aviation turbine fuel State Trading Enterprise Import as per Policy Condition (5) of Chapter 27.
29061100 – Cyclanic, cyclenic or cycloterpenic : – – Menthol DELETED
290611 — Menthol
29061110 –Menthol:—Natural Menthol Free
29061190 –Menthol:—Other Free
29222933 — – N-methyl-para-aminophenol sulphate (motol), 2,5 dimethoxy aniline, Para acetyl aminophenol (paracetamol), Para cresidine, Picramic acid (T-grade): —- Para acetyl aminophenol (paracetamol) DELETED
29242980 —Paracetamol Free
38180020 — Silicon carbide epitaxial thin film on substrate Free
38180030 — Gallium nitride epitaxial thin film on substrate Free
39201093 —- Armour for ballistic protection Free
39219027 —- Architectural membrane Free
57032920 – Of nylon or other polyamides: – – – 100% polyamide tufted velour, cut pile or loop pile carpet mats with jute, rubber latex or PU foam backing DELETED
57032921 — 100% polyamide tufted velour, cut pile or loop pile carpet mats :—- With jute, rubber latex or PU foam backing Free
57032922 — 100% polyamide tufted velour, cut pile or loop pile carpet mats :—- With ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes Free
57032929 — 100% polyamide tufted velour, cut pile or loop pile carpet mats :—- Other Free
57033931 — Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes:—- Of 100% polypropylene Free
57033932 — Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes:—- Of 100% polyester Free
57033933 — Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes:—- Of 100% polyethylene Free
57033939 — Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes:—- Other Free
63079092 —- Armour for ballistic protection Free
65061020 — Headgear for ballistic protection Free
69149000 Other ceramic articles:- Other DELETED
691490 -Other:
69149010 — Armour for ballistic protection Free
69149090 —Other Free
73081000 Bridges and bridge-sections DELETED
730810 – Bridges and bridge-sections :
73081010 — Portable bridge Free Steel tubes for structural purposes must conform to IS 1161
73081090 —Other Free Steel tubes for structural purposes must conform to IS 1161
76109020 — Parts of structures, not elsewhere specified DELETED
76109021 — Parts of structures, not elsewhere specified :—- Portable bridge Free
76109029 — Parts of structures, not elsewhere specified :—- Other Free
84122920 — Hydraulic systems for use in goods of Chapter 89 Free
84306900 – Other machinery, not self- propelled : — Other DELETED
843069 — Other :
84306910 — Mine plough machinery Free
84306990 — Other Free
84798980 — Machinery for use in goods of Chapter 88 or 89 Free
85371000 – For a voltage not exceeding 1,000 V DELETED
853710 – For a voltage not exceeding 1,000 V
85371010 — For use in goods of Chapter 88 or 89 or 93 Free
85371090 — Other Free
87059000 – Other DELETED
870590 – Other :
87059010 — Lorries (Trucks) fitted with bridging systems Free
87059090 — Other Free
87116080 — E-bicycle or battery-operated pedal assisted vehicle Free
88073000 – Other parts of aeroplanes, helicopters or unmanned aircraft F DELETED
880730 – Other parts of aeroplanes, helicopters or unmanned aircraft :
88073010 — Of aeroplanes, helicopters Free Reconditioned/ second hand parts of goods of heading 8801 and 8802 are also free
88073020 — Of unmanned aircraft Free Reconditioned/ second hand parts of goods of heading 8801 and 8802 are also free
89069000 – Warships DELETED
890690 – Other :
89069010 — Patrol or surveillance boat, air-

cushion vehicle,

remote-operated vehicle

Restricted
89069090 — Other Restricted
93059900 – Other : — Other DELETED
930599 — Other :
93059910 — Of goods of heading 9304 Restricted
93059990 — Other Restricted

ANNEXURE-II

Annexure referred to in DGFT Notification No.40/2024-25 dated 26.11.2024 regarding ‘Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 20221’

a) Item Descriptions

HS Code Revised Description
84439951—-Cartridges or toners, with print head assembly
84439952—-Cartridges or toners, without print head assembly

b) Section Notes, Chapter-wise Main Notes and Supplementary Notes

Chapter Type Note No. Revised Note
27 Supplementary Note I for the purposes of tariff item 2710 19 33, the term “Blended Aviation turbine fuel” means any Aviation turbine fuel containing by weight 70% or more of Petroleum Oils or Oils obtained from Bituminous Minerals, blended with Synthesized Hydrocarbons conforming to Indian Standards Specification of Bureau of Indian Standards IS 17081:2019.’;
29 Supplementary Note 1 For the purposes of tariff item 2906 11 10, the term “Natural Menthol” means an organic compound (C10H200) which is obtained from the distillation of the Japanese type oil of mint or menthol mint known as Mentha arvensis but does not include those made synthetically through any chemical routes.’;
57 Supplementary Note 1 For the purposes of tariff items 5703 29 22, 5703 39 31, 5703 39 32, 5703 39 33 and 5703 39 39, the term “Special Finishes” means process of making the product with any one or more of the following properties such as fire resistant, fire retardant, chemical resistant, anti-static, dust resistant, anti-stain, anti-microbial, anti-odor, UV stabilized, heat resistant, etc.’;
87 Supplementary Note 1 For the purposes of tariff item 8711 60 80, the term “E-bicycle or battery operated pedal assisted vehicle” means vehicle equipped with an auxiliary electric motor having a thirty-minute power less than 0.25 kW and maximum speed not exceeding 25 km/h and conforming to the provisions of the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder.’;

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