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.’; |
