The Directorate General of Foreign Trade (DGFT), Ministry of Commerce & Industry, issued Notification No. 26/2026-27-DGFT dated 27 July 2026 to amend Schedule-II (Export Policy), ITC (HS) 2022 in line with the Finance Act, 2026 dated 30 March 2026. Exercising powers under Section 3 read with Section 5 of the Foreign Trade (Development & Regulation) Act, 1992, read with Para 1.02 and 2.01 of the Foreign Trade Policy 2023, the Central Government has introduced amendments to the Section Notes, Chapter-wise Main Notes, Sub-Heading Notes, and Supplementary Notes as set out in Annexure-I. Annexure-II contains the list of ITC (HS) codes introduced, deleted, amended, split, or merged pursuant to the Finance Act, 2026. The updated ITC (HS) will be made available on the DGFT website. The notification states that the amendments to Schedule-II (Export Policy), ITC (HS) 2022 take effect immediately.
Government of India
Ministry of Commerce & Industry
Department Of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Notification No. 26/2026-27 -DGFT | Dated: 27 July, 2026
Subject: Harmonisation of Schedule-II (Export Policy), ITC (HS) 2022 with amendments introduced vide Finance Act, 2026 – regarding.
S.0 (E): In exercise of the powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development & Regulation) Act 1992, read with Para 1.02 and 2.01 of the Foreign Trade Policy 2023, as amended from time to time, th9 Central Government hereby amends Schedule-II (Export Policy), ITC (HS) 2022, on the lines of the Finance Act, 2026 dated March 30, 2026.
2. The modifications/amendments in the Section Notes, Chapter-wise Main Notes, Sub-Heading Notes and Supplementary Notes as per the Finance Act, 2026 are annexed herewith (An nexure-1).
3. The List of ITC (HS) codes introduced/deleted/amended/split/merged as per Finance Act, 2026 are annexed herewith (Annexure-II).
4. The updated ITC (HS) shall be available on the website of DGFT (https://dgft.gov.in).
Effect of this Notification: Schedule-II (Export Policy), ITC (HS) 2022 is being amended in line with the Finance Act, 2026. This shall come into force with immediate effect.
(Lay Agarwal)
Director General of Foreign Trade &
Ex-Officio Additional Secretary to the Government of India
E-mail: dgft@nic.in
(Issued from F. No. 01/91/191/121/AM23/EC/e-35174)
