**Executive Summary**
This notification issued by the Ministry of Commerce and Industry extends the Minimum Import Price (MIP) condition for specific Virgin Multi-layer Paper Board products under Chapter 48 of the ITC HS, 2022. The established MIP of INR 67,220 per Metric Ton on a Cost, Insurance, and Freight (CIF) basis is now valid until September 30, 2026. All other terms and conditions from the original 2025 notification remain unchanged.
**Key Points / Main Content**
**Regulatory Scope and Extension**
* The Central Government has extended the MIP condition for specific items under Schedule-I (Import Policy) of ITC HS, 2022.
* The extension is effective immediately and remains in force until September 30, 2026.
* This order is issued in continuation of Notification No. 26/2025-26, Notification No. 69/2025-26, and Policy Circular No. 04/2025-26.
**Pricing and Product Specifications**
* The Minimum Import Price is set at INR 67,220 per Metric Ton (MT).
* The price is applicable to the Cost, Insurance, and Freight (CIF) value of the imports.
* The condition applies specifically to Virgin Multi-layer Paper Board (VPB).
**Affected HS Codes**
* The following ITC (HS) Codes are subject to this notification:
* 48059100
* 48059200
* 48059300
* 48109200
* 48109900
**Impact Analysis**
**Importers of Paper Board Products**
**Impact**
Importers are prohibited from bringing the specified Virgin Multi-layer Paper Board into India at a CIF value below INR 67,220 per MT. This extension maintains the existing pricing floor for these commodities for an additional period.
**Action Required**
Importers must ensure that all shipments and contracts for the identified HS codes comply with the MIP requirements through September 30, 2026. Documentation must accurately reflect the CIF value to avoid regulatory delays.
**Customs and Regulatory Authorities**
**Impact**
Customs officials are responsible for the continued enforcement of the MIP condition at all ports of entry for the listed HS codes.
**Action Required**
Authorities must update their monitoring systems and verification protocols to ensure the MIP condition is strictly applied to all relevant imports until the new deadline of September 30, 2026.
Key Entities Referenced
Foreign Trade (Development & Regulation) Act, 1992: The governing legislation under which the central government exercises powers to regulate imports and issue this notification.
Foreign Trade Policy 2023: The primary policy framework under which the minimum import price conditions are implemented and managed.
Minimum Import Price (MIP): The regulatory condition setting a price floor for imports, extended here to specific paper products to prevent undervalued imports.
ITC HS, 2022, Schedule -I (Import Policy): The trade classification schedule that defines the specific paper items under Chapter 48 subject to these import restrictions.
Virgin Multi-layer Paper Board (VPB): The specific commodity for which the Minimum Import Price condition has been extended until September 30, 2026.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-02052026-272209
CG-DxLx-xEG-I0D2H0x5x2x0 26-272209
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.ं 2089] िई ददल्ली, बृहस्ट्प जतवार, अप्रलै 30, 2026/विै ाख 10, 1948
No. 2089] NEW DELHI, THRUSDAY, APRIL 30, 2026/VAISAKHA 10, 1948
वाजणज्य एव उद्योग मत्रं ालय
(वाजणज्य जवभाग)
(जवदेि व्यापार महाजिदेिालय)
अजधसचू िा
िई ददल्ली, 30 अप्रलै 2026
स.ं 14/2026-27
जवषय: आइटीसी एचएस, 2022, अिसु चू ी-I (आयात िीजत) के अध्याय 48 के अतं गतग आि ेवाली जवजिष्ट वस्ट्तओंु की न्यिू तम
आयात मल्ू य (एमआइपी) ित गम ेंजवस्ट्तार के सबं धं म।ें
का.आ. 2170(अ).— समय-समय पर यथा संिोजधत जवदेि व्यापार िीजत 2023 के परै ा 1.02 और 2.01 के साथ
पठित जवदेि व्यापार (जवकास एव ं जवजिमयि) अजधजियम, 1992 की धारा 3 और धारा 5 द्वारा प्रदत्त िजियों का प्रयोग
करते हुए और िीजत पठरपत्र स ं 04/2025-26 ददिांक 03.09.2026 के साथ पठित अजधसूचिा स.ं 26/2025-26 ददिांक
22.08.2025, अजधसूचिा स.ं 69/2025-26 ददिांक 31.03.2026 के क्रम म,ें केन्र सरकार एतदद्वारा आइटीसी (एचएस),
2022, अिुसूची-I (आयात िीजत) के अंतगगत आिे वाली जवजिष्ट वस्ट्तओंु की न्यूितम आयात मूल्य (एमआइपी) ितग को
30.09.2026 तक की अवजध के जलए बढाती ह ै जिसम ें अन्य जियम और ितें यथावत रहगें ी िो अजधसूचिा स.ं 26/2025-
26 ददिांक 22.08.2025 म ें जिधागठरत थीं।
3071 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
अजधसचू िा का प्रभाव: आइटीसी (एचएस) कोड 48059100, 48059200, 48059300, 48109200 और 48109900
के तहत वर्िगि मल्टी-लेयर पेपर बोडग के आयात पर लगाई लागत, बीमा और भाडा (सीआइएफ) मूल्य पर न्यिू तम आयात
मूल्य (एमआइपी) 67220/- रुपए प्रजत मीठरक टि को 30.09.2026 तक की अवजध के जलए बढा ददया गया ह।ै
इस े वाजणज्य और उद्योग मंत्री के अिुमोदि स े िारी दकया िाता ह।ै
[फा. सं. 01/89/180/36/एएम-25/पीसी-2 (ए)/ई-43352]
लव अग्रवाल, महाजिदिे क जवदिे व्यापार एव ं
पदेि अपर सजचव
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
NOTIFICATION
New Delhi, the 30th April, 2026
No. 14/2026-27
Subject: Extension in Minimum Import Price (MIP) Condition of specific items covered under Chapter 48 of
ITC HS, 2022, Schedule -I (Import Policy)-regarding.
S.O. 2170(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. 26/2025-26 dated 22.08.2025, Notification No. 69/2025-26 dated
31.03.2026 read with Policy Circular No. 04/2025-26 dated 03.09.2026, the Central Government hereby extends the
Minimum Import (MIP) condition of specific items covered under Chapter 48 of ITC HS, 2022, Schedule -I (Import
Policy), for a period up to 30.09.2026 with all other terms and conditions remaining same as in the Notification No.
26/2025-26 dated 22.08.2025.
Effect of the Notification: Minimum Import Price (MIP) @ INR 67,220 per MT on Cost, Insurance, and Freight
(CIF) value, imposed on import of Virgin Multi-layer Paper Board (VPB) under ITC (HS) Codes 48059100,
48059200, 48059300, 48109200 and 48109900 has been extended for the period up to 30.09.2026.
This is issued with the approval of the Minister of Commerce & Industry.
[F. No. 01/89/180/36/AM-25/PC-2(A)/E-43352]
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.