Amendment in import policy of Raw Sugar classified under Exim Code 170114 of Chapter 17 of Schedule 1 Import Policy of ITC HS 2022 and one time conversion from Advance Authorisation Scheme to Tariff Rate Quota TRQ Scheme reg
Read or download the official PDF of this gazette notification issued by the Ministry of Commerce and Industry on 20th August 2026. Classified under Extra Ordinary.
Executive Summary
This notification from the Ministry of Commerce and Industry amends the import policy for 'Raw Sugar' (Exim Code 170114) to permit a duty-free Tariff Rate Quota (TRQ) of 10 lakh MT until October 31, 2026. It introduces a one-time option for existing Advance Authorisation holders to convert to the TRQ scheme subject to GST payments and domestic sale requirements. The Directorate General of Foreign Trade (DGFT) is tasked with issuing specific procedural guidelines for these changes.
Key Points / Main Content
Revised Import Policy for Raw Sugar
The import of Raw Sugar under Exim Code 170114 is classified as "Free" subject to a Tariff Rate Quota (TRQ).
A duty-free import limit of 10 lakh Metric Tonnes (MT) has been established.
The validity of this revised import condition extends until October 31, 2026.
Conversion of Advance Authorisations
A one-time option is granted to convert Advance Authorisations issued under SION E52 to the TRQ Scheme.
This conversion applies to the quantity of raw sugar actually imported under such authorisations up to August 20, 2026.
The option includes refined sugar already produced or currently being produced from the imported raw sugar.
Compliance and Operational Conditions
Conversion to the TRQ scheme is contingent upon the payment of exempted GST that was originally availed at the time of import.
Refined sugar produced from the imported raw sugar must be sold in the domestic market by October 31, 2026.
The DGFT will notify the specific procedures for administering the TRQ and the conversion process via a Public Notice.
Impact Analysis
Importers of Raw SugarImpact
Stakeholders gain the ability to import a collective total of 10 lakh MT of raw sugar without paying customs duty until late 2026.
Action Required
Monitor DGFT notices for quota allocation procedures and ensure all imports are completed by the October 31, 2026 deadline.
Advance Authorisation Holders (SION E52)Impact
Holders can choose to divert raw sugar originally intended for export-linked obligations into the domestic market.
Action Required
Calculate the GST exempted at the time of import and arrange for its payment; ensure all resulting refined sugar is sold domestically by October 31, 2026.
Directorate General of Foreign Trade (DGFT)Impact
The department is responsible for the regulatory oversight of the TRQ and the transition between schemes.
Action Required
Draft and publish a Public Notice specifying the administrative procedures for the TRQ and the conversion of Advance Authorisations.
Key Entities Referenced
Foreign Trade Policy, 2023: The overarching policy framework being amended to revise import conditions for raw sugar.
Tariff Rate Quota (TRQ) Scheme: The scheme allowing for the duty-free import of 10 lakh MT of raw sugar until October 31, 2026.
Foreign Trade (Development and Regulation) Act, 1992: The primary legislation empowering the Central Government to regulate and amend foreign trade policies.
ITC (HS), 2022 – Schedule–1 (Import Policy): The official classification schedule where the import policy condition for raw sugar (Exim Code 170114) is modified.
Advance Authorisation Scheme: An export incentive scheme providing a one-time option for license holders to convert their raw sugar imports into the TRQ scheme.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-20082026-275636
CG-DxLx-xEG-I2D0H0x8x2x0 26-275636
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4420] िई ददल्ली, बृहस्ट्प जतवार, अगस्ट्त 20, 2026/श्रावण 29, 1948
No. 4420] NEW DELHI, THURSDAY, AUGUST 20, 2026/SHRAVAN 29, 1948
वाजणज्य एव ं उद्योग मत्रं ालय
(वाजणज्य जवभाग)
(जवदेि व्यापार महाजिदेिालय)
अजधसचू िा
िई ददल्ली, 20 अगस्ट् त, 2026
स.ं 31/2026-27
जवषय: आइटीसी (एचएस), 2022 की अिुसूची-1 (आयात िीजत) के अध्याय 17 के एजससम कोड 170114 के अतं गतग
वगीकृत कच्ची चीिी की आयात िीजत म ें संिोधि और अजिम प्राजधकार पत्र स्ट्कीम स े प्रिुल्क डर कोटा (टीआरसय)ू
स्ट्कीम म ें एक बार पररवतिग करिे के संबंध में।
का.आ. 4600(अ).— समय-समय पर यथा-संिोजधत, जवदिे व्यापार िीजत, 2023 के पैरा 1.02 और
2.01 के साथ परित जवदिे व्यापार (जवकास एवं जवजियमि) अजधजियम, 1992 की धारा 3 द्वारा प्रदत्त िजियों
का प्रयोग करते हुए, केंद्र सरकार एतद्द्वारा आइटीसी (एचएस), 2022 की अिुसूची-1 (आयात िीजत) के अध्याय
17 के एजससम कोड 170114 के अंतगगत वगीकृत ‘कच्ची चीिी’ की आयात िीजतगत ितग में जिम्नजलजखत संिोधि
करती ह:ै
6418 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
मौिूदा
एजससम मद का
िीजत िीजतगत ितग संिोजधत िीजतगत ितग
कोड जववरण
प्रिुल्क दर कोटा (टीआरसयू) के अधीि 10 लाख मीररक टि (िुल्क-मुि)
170114 कच्ची चीिी मुि -
तक का आयात ददिांक:31.10.2026 तक िीचे दी गई ितों के अधीि,
"मुि" है।
2. ऊपर उजल्लजखत 10 लाख मीररक टि के टीआरसयू के अजतररि, जसओिई52 के तहत पहले स े िारी
दकए गए अजिम प्राजधकार पत्रों को इस अजधसूचिा म ें दी गई जतजथ तक ऐसे अजिम प्राजधकार पत्रों के तहत आयाजतत कच्ची
चीिी की वास्ट्तजवक मात्रा के संबंध म ें अजिम प्राजधकार पत्र स्ट्कीम स े टीआरसय ू स्ट्कीम म ें पररवतगि के जलए एक बार का
जवकल्प ददया िाता ह।ै इसम ें पहले स े बिी हुई पररष्कृत चीिी और अजिम प्राजधकार पत्र के तहत उपलब्ध आयाजतत कच्ची
चीिी स े बिाई िाि े वाली पररष्कृत चीिी िाजमल ह।ै
3. यह पररवतगि आयात के समय पर प्राप्त िीएसटी की छूट के भुगताि के अधीि ह,ै वह इस ितग के साथ ह ै दक
आयाजतत कच्ची चीिी स े जिर्ममत पररष्कृत चीिी को ददिांक 31.10.2026 तक घरेलू बािार म ेंबेचा िाएगा और ऐसी अन्य
ितें िो जिधागररत की िा सकती ह।ैं
4. डीिीएफटी, एक सावगिजिक सूचिा के माध्यम स े टीआरसयू के प्रिासि और अजिम प्राजधकार पत्र स्ट्कीम स े
टीआरसयू स्ट्कीम म ें एक बार पररवतगि की प्रदिया को जिर्ददष्ट करेगा।
इस अजधसूचिा का प्रभाव:
कच्ची चीिी के जलए आयात िीजत म ें ददिांक 31.10.2026 तक टीआरसयू के तहत 10 लाख मीररक टि िल्ु क-मुि
आयात की अिुमजत देि े के जलए संिोधि दकया गया ह।ै
इसके अलावा, जिर्ददष्ट ितों के अधीि, इस अजधसूचिा म ें दी गई जतजथ तक आयाजतत कच्चे चीिी की वास्ट्तजवक
मात्रा के संबंध म,ें जसओि ई-52 के तहत पहल े स े िारी अजिम प्राजधकार पत्रों को टीआरसय ू स्ट्कीम में पररवर्मतत करिे के
जलए एक बार का जवकल्प प्रदाि दकया गया ह।ै
इस े माििीय वाजणज्य एव ं उद्योग मंत्री के अिुमोदि स े िारी दकया िाता ह।ै
[फा. स.ं . 01/89/180/43/एएम-26/पीसी-2(ए)/[ई-47338]]
लव अिवाल, महाजिदेिक जवदिे व्यापार एवं पदेि अपर सजचव[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
NOTIFICATION
New Delhi, the 20th August, 2026
No. 31/2026-2027
S.O. 4600(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:
Existing
Exim Item Description
Policy Policy Condition Revised Policy Condition
Code
Import is "Free" subject to a Tariff Rate Quota
170114 Raw Sugar Free - (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.
[F. No. 01/89/180/43/AM-26/PC-2(A)/ [E-47338]]
LAV AGARWAL, Director General of Foreign Trade & Ex-officio Addl. Secy.
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