**Executive Summary**
This notification, issued by the Ministry of Commerce and Industry, amends the import policy and conditions for umbrellas covered under Chapter 66 of Schedule-I (Import Policy) of ITC (HS) 2022. It revises the import policy for specific HS codes, moving them from "Free" to "Restricted", with an exception for items exceeding a certain CIF value. The notification is effective as of February 5, 2026.
**Key Points / Main Content**
* **Import Policy Amendment**:
* Umbrellas and sun umbrellas (HS Code 6601) remain in the specified chapter.
* HS codes 66019100 (Other: Having a telescopic shaft) and 66019900 (Other: Other) are now "Restricted" for import.
* **CIF Value Exception**:
* Import of umbrellas under HS codes 66019100 and 66019900 remains "Free" if the Cost, Insurance, and Freight (CIF) value is ₹100 or more per piece.
* **Minimum Import Price (MIP) Exemption**:
* The Minimum Import Price (MIP) condition does not apply to imports by Advance Authorisation holders, Export Oriented Units (EOUs), and units in Special Economic Zones (SEZs).
* This exemption is conditional upon the imported items not being sold in the Domestic Tariff Area (DTA).
**Impact Analysis**
**Stakeholder:** Importers of Umbrellas
* **Impact**: The import policy for umbrellas under HS codes 66019100 and 66019900 is now restricted, potentially requiring licenses or permits for imports.
* **Action Required**: Importers need to assess if their imports meet the CIF value threshold to remain "Free". If not, they must comply with the restrictions for importing these items.
**Stakeholder:** Advance Authorisation Holders, Export Oriented Units (EOUs), and Units in Special Economic Zones (SEZs)
* **Impact**: These entities are exempt from the MIP condition for importing umbrellas under HS codes 66019100 and 66019900.
* **Action Required**: Ensure compliance with the condition that imported items are not sold in the Domestic Tariff Area (DTA) to maintain the MIP exemption.
Key Entities Referenced
Foreign Trade Policy 2023: A referenced policy document which, when read with the Foreign Trade (Development & Regulation) Act, 1992, enables the Central Government to amend import policy conditions.
ITC (HS) 2022, Schedule-I (Import Policy): The official document listing commodity classifications and their import policies, specifically being amended in this notification for umbrellas under Chapter 66.
Foreign Trade (Development and Regulation) Act, 1992: The enabling legislation which grants the Central Government the power to regulate foreign trade, and whose sections 3 and 5 are cited to authorize the import policy amendments.
Directorate General of Foreign Trade: The department under the Ministry of Commerce and Industry issuing the notification to amend the import policy for umbrellas.
Ministry of Commerce and Industry: The primary ministry responsible for foreign trade policy and the department under which the DGFT operates.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-07022026-269876
CG-DxLx-xEG-I0D7H0x2x2x0 26-269876
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 546] िई ददल्ली, बहृ स्ट्प जतवार, फरवरी 5, 2026/माघ 16, 1947 26/पौष 17, 1947
No. 546] NEW DELHI, THURSDAY, FEBRUARY 5, 2026/MAGHA 16, 1947 /PAUSHA 17, 1947
वाजणज्य एव ं उद्योग मत्रं ालय
(वाजणज्य जवभाग)
(जवदेि व्यापार महाजिदेिालय)
अजधसचू िा
िई ददल्ली, 5 फरवरी, 2026
स.ं 57 / 2025-26
जवषय: आइटीसी (एचएस) 2022 की अिसु चू ी-I (आयात िीजत) के अध्याय 66 के तहत िाजमल छातों की आयात िीजत और
िीजतगत ित तम ेंसिं ोधि।
का.आ. 576(अ).— समय-समय पर यथा संिोजधत जवदेि व्यापार िीजत 2023, के पैरा 1.02 और 2.01 के साथ
पठित जवदेि व्यापार (जवकास एवं जवजियमि) अजधजियम, 1992 की धारा 3 और धारा 5 द्वारा प्रदत्त िजियों का प्रयोग
करते हुए, केन्द्र सरकार एतद्द्वारा आइटीसी (एचएस), 2022, अिुसूची-I (आयात िीजत) के अध्याय 66 के तहत िाजमल
जिम्नजलजखत एचएस कोडों की आयात िीजतगत ित त में जिम्नािसु ार संिोधि करती ह:ै
838 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
एचएस कोड मद जववरण मौिदू ा सिं ोजधत मौिदू ा सिं ोजधत
आयात िीजत आयात िीजत आयात िीजतगत ित त
िीजतगत
ित त
6601 छाते और धपू के छात े (टहलि े वाली-
छडी छात,े उद्याि छाते सजहत समाि
छाते)।
66019100 अन्द्य : -- टेजलस्ट्कोजपक िाफ्ट वाले मुि प्रजतबंजधत - तथाजप, आयात
“मिु ” ह,ै िहा ं
सीआइएफ मल्ू य
प्रजत िग 100
रुपये और इसस े
अजधक ह।ै
66019900 अन्द्य : -- अन्द्य मुि प्रजतबंजधत - तथाजप, आयात
“मिु ” ह,ै िहा ं
सीआइएफ मल्ू य
प्रजत िग 100
रुपये और इसस े
अजधक ह।ै
2. अजिम प्राजधकार-पत्र धारकों, जियातत उन्द्मुख इकाइयों (इओय)ू और एसईजेड में इकाइयों द्वारा आयात हते ु उपयिुत
मदों पर न्द्यूितम आयात मूल्य (एमआइपी) ितत लागू िहीं होगी, बिते दक उपयुति आइटीसी (एचएस) कोड के तहत आयाजतत
मदें घरेल ूप्रिल्ु क क्षेत्र (डीटीए) में ि बेची िाएं।
अजधसचू िा का प्रभाव:
आइटीसी (एचएस) कोड 66019100 और 66019900 के तहत तैयार छातों की आयात िीजत और िीजतगत ित तको संिोजधत
कर “मुि” से “प्रजतबंजधत” दकया गया ह।ै तथाजप, आयात “मुि” होगा यदद सीआइएफ मूल्य प्रजत िग 100 रुपय े और इसस े
अजधक ह।ै इसके अजतठरि, अजिम प्राजधकार पत्र धारकों, ईओयू, और एसईजेड द्वारा इि दो आइटीसी (एचएस) कोडों के
तहत आयाजतत मदों को एमआइपी ित त से छूट होगी।
इसे माििीय वाजणज्य एव ंउद्योग मंत्री के अिुमोदि से िारी दकया िाता ह।ै
[फा. सं. 01/89/180/81एम-25/पीसी-2(ए) / ई-45032]
लव अिवाल, महाजिदिे क जवदिे व्यापार एवं पदेि अपर सजचव
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
NOTIFICATION
New Delhi, the 5th February, 2026
No. 57 / 2025-26
Subject: Amendment in Import Policy and Policy condition of Umbrellas covered under Chapter 66 of
Schedule –I (Import Policy) of ITC (HS) 2022.
S.O. 576(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, the Central Government hereby amend the import policy condition for the following HS codes covered under
Chapter 66 of the ITC (HS), 2022, Schedule-I (Import Policy) as under:[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
HS code Item Description Existing Revised Existing Import Revised Policy
Import Policy Import Policy Condition
Policy Condition
6601 Umbrellas and sun umbrellas
(including walking-stick
umbrellas, garden umbrellas
and similar umbrellas).
66019100 Other : -- Having a telescopic Free Restricted - However, import
shaft is “Free” where
the CIF value is
₹100 and above
per piece.
66019900 Other : -- Other Free Restricted - However, import
is “Free” where
the CIF value is
₹100 and above
per piece.
2. Minimum Import Price (MIP) condition on above items shall not be applicable for imports by Advance
Authorisation holders, Export Oriented Units (EOUs) and units in the SEZ subject to the condition that the imported
items under the above ITC (HS) Codes are not sold into Domestic Tariff Area (DTA).
Effect of the Notification:
The Import Policy and Policy Condition of Finished Umbrellas under ITC (HS) Codes 66019100 and 66019900 are
revised from “Free” to “Restricted”. However, import shall be “Free” if the CIF value is ₹100 and above per piece.
Further, imported items under these two ITC (HS) Codes by Advance Authorisation holders, EOUs, and SEZ shall be
exempted from the MIP condition.
This is issued with the approval of the Hon’ble Minister of Commerce & Industry.
[F. No. 01/89/180/81AM-25/PC-2(A) / e- 45032]
LAV AGARWAL, Director General of Foreign Trade & Ex-officio Addl. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.