Executive Summary
The Ministry of Finance notification (No. 30/2026-Customs) grants a total exemption from customs duty for the import of 1,000,000 MT of raw sugar under the Tariff Rate Quota (TRQ) scheme. Issued in the public interest, this notification is effective immediately and will remain in force up to and including October 31, 2026. All imports under this quota must comply with specific electronic authorization and debiting procedures via the Indian Customs EDI System (ICES).
Key Points / Main Content
Exemption Scope and Limits
The exemption applies to "Raw Sugar" classified under Tariff Heading 1701 of the First Schedule to the Customs Tariff Act, 1975.
The total quantity permitted under this duty-free arrangement is capped at 10,00,000 Metric Tons (MT).
Goods imported within this quota are exempt from the whole of the customs duty usually leviable.
Allotment and Authorization
The Directorate General of Foreign Trade (DGFT) is responsible for allotting the TRQ to importers in accordance with the Hand Book of Procedures, 2023.
The TRQ authorization must explicitly contain the importer's name, address, Importer-Exporter Code (IEC), notification number, applicable tariff heading, quantity, and the validity period of the certificate.
Digital Integration and Compliance
Authorizations must be issued electronically by the DGFT and transmitted directly to the Indian Customs EDI System (ICES).
Import clearance under this notification is strictly conditional upon the electronic debiting of the TRQ quantity within the ICES system.
Impact Analysis
Importers of Raw SugarImpact
Eligible importers benefit from a complete waiver of customs duty on raw sugar, significantly reducing the cost of imports for the specified 1,000,000 MT quota.
Action Required
Importers must secure TRQ allotment from the DGFT and ensure that their authorizations contain all required details (IEC, quantity, validity) and are properly recorded in the ICES system.
Directorate General of Foreign Trade (DGFT)Impact
The DGFT acts as the regulatory body for the allocation and digital certification of the quota.
Action Required
The DGFT must process allotments per the 2023 Hand Book of Procedures and ensure seamless electronic transmission of authorizations to the Indian Customs EDI System.
Indian Customs AuthoritiesImpact
Customs officials are responsible for verifying that imports do not exceed the authorized TRQ limits.
Action Required
Authorities must ensure that the duty exemption is only granted upon the successful electronic debiting of the imported quantity against the registered TRQ in the ICES.
Key Entities Referenced
Customs Tariff Act, 1975: The primary legislation defining the tariff headings and duty schedules under which the raw sugar import exemption is applied.
Customs Act, 1962: The law providing the legal authority under Section 25 for the Central Government to grant exemptions from customs duty.
Tariff Rate Quota (TRQ): The mechanism used to regulate the specific quantity (10,00,000 MT) of raw sugar that can be imported under the duty exemption.
Directorate General of Foreign Trade: The regulatory body responsible for allotting the TRQ to importers and issuing electronic authorizations.
Hand Book of Procedures, 2023: The policy document specifying the procedures to be followed for the allotment of the Tariff Rate Quota.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-21082026-275658
CG-DxLx-xEG-I2D1H0x8x2x0 26-275658
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 689] नई दिल्ली, िुक्रिार, अगस्ट्त 21, 2026/श्रािण 30, 1948
No. 689] NEW DELHI, FRIDAY, AUGUST 21, 2026/SHRAVAN 30, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 21 अगस्ट् त, 2026
स.ं 30/2026-सीमा िल्ु क
सा.का.जन. 755(अ).— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उपधारा (1) द्वारा प्रित्त
िजियों का प्रयोग करते हुए, केन्द्र सरकार, इस बात स ेसंतुष्ट होते हुए दक ऐसा करना िनजहत में आिश्यक ह,ै एतद्द्वारा नीच े
िी गई सारणी के स्ट्तंभ (3) में जिजनर्ििष्ट जििरण के माल, िो सीमा िुल्क टैररफ अजधजनयम, 1975 (1975 का 51)
(इसके बाि ‘सीमा िल्ु क टैररफ अजधजनयम’ के रूप में संिर्भित) की प्रथम अनुसूची के, उि सारणी के स्ट्तंभ (2) में तत्सस्ट्थानी
प्रजिजष्ट म ें जिजनर्ििष्ट टैररफ िीर्ि के अतं गति आत े ह,ैं को ऐस े माल के कुल आयात की उस मात्रा तक, िो नीचे स्ट्तंभ (4) म ें
जिजनर्ििष्ट ह ै (जिसे इसम ें इसके पश्चात् ‘टैररफ िर कोटा (टीआरक्यू) मात्रा’ कहा गया ह)ै , भारत में आयात दकए िान े पर,
सीमा िुल्क टैररफ अजधजनयम की प्रथम अनुसूची के अधीन उस पर उद्ग्रहणीय संपूणि सीमा िुल्क से, इस अजधसूचना के अनुबधं
में जिजनर्ििष्ट िति के अधीन रहत े हुए, छूट प्रिान करती ह,ै अथाित्:—
6463 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
सारणी
क्र. स.ं टैररफ िीर् ि माल का जििरण टैररफ िर कोटा (टीआरक्य)ू मात्रा
(1) (2) (3) (4)
1. 1701 कच्ची चीनी 10,00,000 मीररक टन
अनबु धं
ित ि
(क) जििेि व्यापार महाजनिेिालय द्वारा आयातक को हडैं बुक ऑफ प्रोसीिर, 2023 म ेंजनर्ििष्ट प्रासंजगक प्रदक्रया के अनुसार
टीआरक्यू आिंरटत दकया िाता ह।ै
(ख) टीआरक्यू प्राजधकार-पत्र में आयातकताि का नाम और पता, आयातक-जनयाितक कोड (आईईसी), सीमािुल्क अजधसूचना
संख्या, यथालाग ूटैररफ िीर्ि, मात्रा और प्रमाणपत्र की िैधता अिजध अतं र्ििष्ट होगी।
(ग) टीआरक्यू प्राजधकार-पत्र जििेि व्यापार महाजनिेिालय द्वारा इलेक्रॉजनक रूप से िारी दकया िाएगा और भारतीय
सीमािुल्क ईडीआई प्रणाली (आईसीईएस) को प्रेजर्त दकया िाएगा।
(घ) टीआरक्य ूके अधीन दकए गए आयातों को आईसीईएस प्रणाली म ेंइलेक्रॉजनक रूप स ेनाम ेदकए िाने पर ही अनुमजत
दकया िाएगा।
2. यह अजधसूचना तत्सकाल प्रभाि से लागू होगी और 31 अक्टूबर, 2026 तक, उि तारीख सजहत, प्रिृत्त रहगे ी।
[फा. सं. सीबीआईसी-190354/105/2026-टीआरय]ू
धीरि िमाि, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 21st August, 2026
No. 30/2026-Customs
G.S.R. 755(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do,
hereby exempts the goods of the description specified in column (3) of the Table below, falling under the tariff
heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the ‘Customs
Tariff Act’), as specified in the corresponding entry in column (2) of the said Table, in such quantity of total imports
of such goods, as specified in column (4) below (herein after referred to as the ‘Tariff Rate Quota (TRQ) quantity’),
when imported into India, from the whole of the customs duty leviable thereon under the First Schedule to the
Customs Tariff Act, subject to the condition specified in the Annexure to this notification, namely: -
TABLE
Sl. No. Tariff Heading Description of goods Tariff Rate Quota (TRQ) quantity
(1) (2) (3) (4)
1. 1701 Raw Sugar 10,00,000 MT
ANNEXURE
Condition
(a) The TRQ is allotted to the importer by the Directorate General of Foreign Trade, in accordance with the
relevant procedure as specified in the Hand Book of Procedures, 2023;
(b) The TRQ authorization shall contain name and address of the importer, Importer-Exporter Code (IEC),
Customs notification number, tariff heading as applicable, quantity and validity period of certificate;
(c) The TRQ authorization shall be issued electronically by the Directorate General of Foreign Trade and
transmitted to Indian Customs EDI System (ICES); and
(d) Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system.
2. This notification shall come into force with immediate effect, and shall remain in force upto and inclusive of
the 31st day of October, 2026.
[F. No. CBIC-190354/105/2026-TRU]
DHEERAJ SHARMA, Under 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.