Summary: The Directorate General of Foreign Trade (DGFT), through Notification No. 45/2026-27 dated 19 October 2026, has extended the timeline for duty-free import of raw sugar under the Tariff Rate Quota (TRQ) from 31 October 2026 to 31 December 2026. The amendment applies to raw sugar classified under Exim Code 170114 of Chapter 17 of Schedule-I (Import Policy) of ITC (HS), 2022. Under the revised policy condition, imports remain “Free”, subject to a Tariff Rate Quota of 10 lakh MT for duty-free raw sugar imports and the prescribed conditions. The notification changes the closing date in the existing policy condition while retaining the quota quantity. It expressly states that all other conditions specified in the earlier notification dated 20 August 2026 remain unchanged. The amendment is issued in exercise of powers under Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act, 1992, read with paragraphs 1.02 and 2.01 of the Foreign Trade Policy 2023. Accordingly, the stated effect is an extension of the import window for the existing duty-free quota, with the remaining policy conditions continuing to apply. The notification records that it has been issued with the approval of the Minister of Commerce & Industry.
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Notification No. 45/2026-27-DGFT | Dated: 19th October 2026
Subject: Amendment in import policy of raw sugar classified under Exim Code 170114 of Chapter 17 of Schedule–1 (Import Policy) of ITC (HS), 2022- reg.
S.O. (E): In exercise of powers conferred by Section 3 and Section 5 of Foreign Trade (Development & Regulation) Act, 1992, read with paragraph 1.02 and 2.01 of the Foreign Trade Policy 2023, as amended from time to time, and in continuation of Notification No. 31/2025-26 dated 20.08.2026, the Central Government hereby amends the import policy condition of ‘Raw Sugar’ covered under Exim 170114 of ITC HS, 2022, Schedule -I (Import Policy) as under:
| Exim Code | Item Description | Existing 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. | Import is “Free” subject to a Tariff Rate Quota (TRQ) of 10 lakh MT (duty-free) up to 31.12.2026, subject to the conditions specified below. |
2. The timeline specified in the existing import policy condition for import of raw sugar under the TRQ is hereby extended up to 31.12.2026. All other conditions specified in the Notification No. 31/2025-26 dated 20.08.2026 shall remain unchanged.
Effect of the Notification: The timeline for duty-free import of 10 lakh MT of raw sugar under the TRQ is extended from 31.10.2026 to 31.12.2026.
This is issued with the approval of the Hon’ble Minister of Commerce & Industry.
(Lav Agarwal)
Director General of Foreign Trade &
Ex-officio Additional Secretary to the Government of India
E-mail: [email protected]
(Issued from the File No. 01/89/180/43/AM-26/PC-2(A)/[E-47338]
