Summary: The Central Government, through DGFT Notification No.31/0226-2027-DGFT dated August 20, 2026, amended the import policy for Raw Sugar under Exim Code 170114 of Chapter 17 of ITC (HS), 2022. Exercising powers under Section 3 of the FT (D&R) Act, 1992 and paragraphs 1.02 and 2.01 of the Foreign Trade Policy, 2023, the Notification permits 10 lakh MT of duty-free imports of Raw Sugar under a Tariff Rate Quota (TRQ) up to October 31, 2026, subject to specified conditions. In addition, Advance Authorisations already issued under SION E52 receive a one-time option to convert to the TRQ Scheme for quantities of Raw Sugar actually imported up to the date of the Notification, including refined sugar already produced and to be produced from the imported Raw Sugar. The conversion is subject to payment of exempted GST availed at import and sale of the refined sugar in the domestic market by October 31, 2026, along with other prescribed conditions. The DGFT is to specify the procedure for administering the TRQ and the one-time conversion through a Public Notice. DGFT Allocates 8606 MTRV Raw Cane Sugar Export Quota to USA Under TRQ Scheme
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Notification No. 31/2026-2027-DGFT | Dated: 20/08/2026
S.O. (E): In exercise of powers conferred by Section 3 of FT (D&R) Act, 1992, read with paragraph 1.02 and 2.01 of the Foreign Trade Policy, 2023, as amended from time to time, the Central Government hereby amends the import policy condition for ‘Raw Sugar’ classified under Exim Code 170114 of Chapter 17 of ITC (HS), 2022 — Schedule-1 (Import Policy) as under:
| Exim Code | Item Description | Policy Existing |
Policy Condition | Revised Policy Condition |
| 170114 | Raw Sugar | Free | – | Import is “Free” subject to a Tariff Rate Quota (TRQ) of 10 lakh MT (duty-free) up to 31.10.2026, subject to the conditions specified below. |
2. In addition to the TRQ of 10 lakh MT mentioned above, Advance Authorisations already issued under SION E52 are given a one-time option for conversion from the Advance Authorisation Scheme to the TRQ Scheme in respect of the quantity of Raw Sugar actually imported under such Advance Authorisations up to the date of this Notification. This will include refined sugar, already produced and to be produced out the imported raw sugar available under the Advance Authorisation.
3. The conversion is subject to payment of the exempted GST availed at the time of import, condition that the refined sugar manufactured out of the imported Raw Sugar shall be sold in the domestic market by 31.10.2026 and such other conditions as may be prescribed.
4. The DGFT shall specify the procedure for administering the TRQ and the one-time conversion from the Advance Authorisation Scheme to the TRQ Scheme through a Public Notice.
Effect of this Notification:
The import policy for raw sugar is amended to allow 10 Lakh MT of duty-free imports under TRQ till 31.10.2026.
Further, a one-time option is provided for conversion of Advance Authorisations already issued under SION E-52 to the TRQ Scheme, in respect of the quantity of Raw Sugar actually imported thereunder up to the date of this Notification subject to specified conditions.
This is issued with the approval of the Hon’ble Minister of Commerce & Industry.
(Lay Agarwal)
Director General of Foreign Trade &
Ex-officio Addl. Secretary to the Govt. of India
Email: [email protected]
(Issued from File No: O1/89/180/43/AM-26/PC-2(A)/ [E-47338])
