**Executive Summary**
This document is a notification from the Ministry of Commerce and Industry, Directorate General of Foreign Trade, issued on December 9, 2025. It announces an amendment to paragraph 4.63 of the Foreign Trade Policy 2023, with immediate effect. The amendment concerns exemptions from Integrated Tax and Compensation Cess on imports under the Diamond Imprest Authorisation (DIA).
**Key Points / Main Content**
* **Amendment:**
* Paragraph 4.63 of the Foreign Trade Policy 2023 is amended.
* The amendment is effective immediately.
* **Diamond Imprest Authorisation (DIA) Imports:**
* Imports under DIA are exempt from Basic Customs Duty, Additional Customs Duty, Education Cess, Anti-dumping Duty, Countervailing Duty, Safeguard Duty, and Transition Product Specific Safeguard Duty, wherever applicable.
* These imports are also exempt from the Integrated Tax and Compensation Cess, as specified under sub-section (7) and sub-section (9) of section 3 of the Customs Tariff Act, 1975.
* **Effect of Notification:**
* Imports under DIA are exempt from Integrated Tax and Compensation Cess.
**Impact Analysis**
**Stakeholder:** Diamond Importers
* **Impact:** Reduced import costs due to exemptions from Integrated Tax and Compensation Cess, in addition to existing exemptions.
* **Action Required:** Be aware of the updated exemptions for imports under the Diamond Imprest Authorisation.
Key Entities Referenced
Foreign Trade Policy 2023: The primary policy being amended in this notification.
Foreign Trade (Development and Regulation) Act, 1992: The enabling legislation authorizing the Foreign Trade Policy and its amendments.
Directorate General of Foreign Trade: The agency issuing the notification and responsible for foreign trade regulation.
Diamond Imprest Authorisation: The scheme under which imports are being exempted from certain taxes.
Customs Tariff Act, 1975: Law relating to duties applicable on imports into India, specifically section 3.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12122025-268464
CG-DxLx-xEG-I1D2H1x2x2x0 25-268464
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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.ं 5554] िई ददल्ली, बृहस्ट्प जतवार, ददसम्ब र 11, 2025/अग्रहायण 20, 1947
No. 5554] NEW DELHI, THURSDAY, DECEMBER 11, 2025/AGRAHAYANA 20, 1947
वाजणज्य एव ंउद्योग मत्रं ालय
(वाजणज्य जवभाग)
(जवदेि व्यापार महाजिदेिालय)
अजधसचू िा
िई ददल्ली, 09 ददसम् बर, 2025
स.ं 49/2025-26
जवषय: जवदेि व्यापार िीजत-2023 के परै ा 4.63 म ेंसिं ोधि के सबं धं म ें
का.आ. 5742(अ).—जवदेि व्यापार िीजत, 2023 (समय-समय पर यथा संिोजधत) के पैरा 1.02 के साथ पठित जवदेि
व्यापार (जवकास एंव जवजियमि) अजधजियम, 1992 की धारा 5 के साथ पठित धारा 3 द्वारा प्रदत्त िजियों का प्रयोग करत े
हुए, केंद्र सरकार एतद्द्वारा जवदिे व्यापार िीजत-2023 के परै ा 4.63 में तत्काल प्रभाव से जिम्नािुसार संिोधि करती ह:ै
परै ा मौिदू ा परै ा सिं ोजधत परै ा
स.ं
4.63 हीरा अग्रदाय प्राजधकार-पत्र के तहत आयात को हीरा अग्रदाय प्राजधकार-पत्र के तहत आयात को मूल सीमा िल्ु क,
मूल सीमािुल्क, अजतठरि सीमािुल्क, जिक्षा अजतठरि सीमा िुल्क, जिक्षा उपकर, एंटी-डंपपगं िल्ु क,
उपकर, पटिरोधी िल्ु क, प्रजतकारी िुल्क, प्रजतकारी िल्ु क, सुरक्षा िुल्क, संक्रमण उत्पाद जवजिष्ट सरु क्षा
8346 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
सुरक्षा िल्ु क, संक्रमण उत्पाद जवजिष्ट सरु क्षा िुल्क, िहा ंभी लाग ूहो, के भुगताि स ेछूट दी गई ह।ै इस प्रकार
िुल्क, िहां भी लागू हो, के भगु ताि स े छूट दी के आयात को सीमा िुल्क टैठरफ अजधजियम, 1975 (1975 का
गई ह।ै 51) की धारा 3 की क्रमिः उप-धारा (7) और उप-धारा (9) के
तहत लगाए िाि ेवाले पूरे एकीकृत कर और क्षजतपूर्त िउपकर स े
भी छूट दी गई ह।ै
अजधसचू िा का प्रभाव: डीआइए के तहत आयात को एकीकृत कर और क्षजतपूर्त ि उपकर के भुगताि से भी छूट दी िाएगी।
इस े वाजणज्य और उद्योग मंत्री के अिुमोदि से िारी दकया िाता ह।ै
[फा. स.ं 01/94/180/152/एएम20/पीसी-4]
अिय भाद,ू महाजिदेिक जवदेि व्यापार एव ंपदेि अपर सजचव
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
NOTIFICATION
New Delhi, the 09th December, 2025
No. 49/2025-26
Subject: Amendment to Para 4.63 of FTP-2023-reg
S.O. 5742(E).—In exercise of powers conferred by Section 3 read with Section 5 of the Foreign Trade
(Development and Regulation) Act, 1992 read with paragraph 1.02 of the Foreign Trade Policy, 2023 (as amended from
time to time), the Central Government hereby amends Para 4.63 of FTP-2023, with immediate effect, as under:
Para
Existing Para Revised Para
No.
4.63 Imports under Diamond Imprest Authorisation are Imports under Diamond Imprest Authorisation are
exempted from payment of Basic Customs Duty, exempted from payment of Basic Customs Duty, Additional
Additional Customs Duty, Education Cess, Anti- Customs Duty, Education Cess, Anti- dumping Duty,
dumping Duty, Countervailing Duty, Safeguard Countervailing Duty, Safeguard Duty, Transition Product
Duty, Transition Product Specific Safeguard Duty, Specific Safeguard Duty, wherever applicable. Such,
wherever applicable. imports are also exempt from whole of the Integrated Tax
and Compensation Cess leviable under sub-section (7) and
sub-section (9) respectively, of section 3 of the Customs
Tariff Act, 1975 (51 of 1975).
Effect of the Notification: The import under DIA shall also be exempted from payment of the Integrated Tax and
Compensation Cess.
This issues with the approval of the Minister of Commerce & Industry.
[F. No. 01/94/180/152/AM20/PC-4]
AJAY BHADOO, 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.