DGFT notifies syncing of ITC (HS) Codes and Import Policy Conditions in line with Finance Act, 2023 and Foreign Trade Policy, 2023 [Read Notification]

DGFT - ITC (HS) - ITC(HS) Codes - DGFT Import Policy Conditions - Import policy Conditions - Finance Act 2023 - Taxscan

The Directorate General of Foreign Trade (DGFT) has notified the revised ITC(HS) Codes and Import Policy Conditions in line with the Finance Act, 2023 and Foreign Trade Policy, 2023.

The List of ITC (HS) codes and related Policy Conditions inserted/deleted/amended/split/merged under ITC(HS) 2022, Schedule-I (Import Policy) in sync with the Finance Act, 2023 is annexed herewith (Annexure-I).

The amendments in the Section Notes, Chapter-wise Main Notes, Supplementary Notes, Chapter heading, sub-headings and description of ITC (HS) codes in sync with the Finance Act, 2023 are annexed herewith (Annexure-11).

The List of ITC(HS) specific Policy conditions and Chapter specific Policy Conditions under ITC(HS) 2022, Schedule-I (Import Policy) amended in sync with Foreign Trade Policy 2023 is annexed herewith (Annexure-111).

Any references to ‘FTP (2015-20)’ in the ITC(HS) 2022, Schedule-I (Import Policy) are revised to be read as ‘FTP 2023’.

The updated ITC (HS) 2022 shall be available on the website of DGFT (https://dgft.gov.in).

Effect of this Notification:

ITC (HS) 2022, (Schedule-I) Import Policy is amended in sync with the Finance Act, 2023 and Foreign Trade Policy, 2023. This shall come into force with immediate effect.

Annexure referred to in DGFT Notification No. 08/2023 dated   29.05.2023 regarding ‘Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 2022]’

ChapterPolicy ConditionExisting ConditionRevised Condition
4804Import policy for the items as listed in the Annexure-I of Notification No. 11/2015-2020 dated 25.05.2022 has been revised from ‘Free’ to ‘Free subject to compulsory registration’ under Paper Import Monitoring System (PIMS)’.   Paper Import Monitoring System (PIMS) shall require importers to submit advance information in an online system for import of items under the Annexure-I and obtain an automatic Registration Number by paying registration fee of Rs. 500. The importer can apply for registration not earlier than 75th day and not later than 5th day before the expected date of arrival of import consignment. The automatic Registration Number thus granted shall remain valid for a period of 75 days. Multiple Bill of Entries shall be allowed in same registration number within the validity period of registration for the permitted quantity.   Importer shall have to enter the Registration Number and expiry date of Registration in the Bill of Entry to enable Customs for clearance of consignment.   The PIMS will be effective from 01.10.2022 i.e., Bill of Entry on or after 01.10.2022 for items as listed in the Annexure-I to this Notification shall be governed by PIMS. The facility of online registration will be available with effect from 15.07.2022 at https://imports.gov.in.Import policy condition for specific items listed in this Chapter has been revised to ‘Free subject to compulsory registration under Paper Import Monitoring System (PIMS)’.   Importers shall be required to submit advance information in Paper Import Monitoring System (PIMS) and obtain an Automatic Registration Number by paying registration fee of Rs. 500. The importer can apply for registration not earlier than 75th day and not later than 5th day before the expected date of arrival of import consignment.                  The Automatic Registration Number thus granted shall remain valid for a period of 75 days. Multiple Bill of Entries shall be allowed in same Registration Number within the validity period of registration for the permitted quantity.   c. Importer shall have to enter the Registration Number and expiry date of Registration in the Bill of Entry to enable Customs for clearance of consignment.   d. <<deleted>>
ITC (HS) CodeItem DescriptionImport PolicyPolicy Condition
030291-Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: –Livers, roes and miltDELETED 
03029100–Livers, roes and miltFree 
03029110—Livers, roes and miltDELETED 
030292-Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: –Shark finsDELETED 
03029200– – Shark finsProhibited 
03029210—Shark finsDELETED 
030392-Livers,   roes,   milt,   fish   fins, heads,   tails,   maws   and   other edible fish offal: — Shark finsDELETED 
03039200– – Shark finsProhibited 
03039210—Shark finsDELETED 
03074390—OtherFree 
03083090—OtherFree 
040610-Fresh (unripened or uncured) cheese, including whey cheese, and curd:  
04061000-Fresh (unripened or uncured) cheese, including whey cheese, and curdDELETED 
04061010—Mozzarella cheeseFree 
04061090—OtherFree 
09109930—HuskFree 
09109939— Husk        OtherDELETED 
10082140—Barnyard              (Echinochloa esculenta (L.))RestrictedImport subject to Policy Condition (2) of the Chapter
10082150—Proso    (Panicum    miliaceum (L.))RestrictedImport subject to Policy Condition (2) of the Chapter
10082160—Foxtail (Setariaitalica (L.))RestrictedImport subject to Policy Condition (2) of the Chapter
10082170—Kodo (Paspalum scrobiculatum (L.))RestrictedImport subject to Policy Condition (2) of the Chapter
10082180—Little    (Panicum    sumatrense (L.))RestrictedImport subject to Policy Condition (2) of the Chapter
10082191—Other      Amaranth (Amaranthus (L.))RestrictedImport subject to Policy Condition (2) of the Chapter
10082199—Other      OtherRestrictedImport subject to Policy Condition (2) of the Chapter
10082940—Barnyard              (Echinochloa esculenta (L.))Free 
10082950—Proso    (Panicum    miliaceum (L.))Free 
10082960—Foxtail (Setariaitalica (L.))Free 
10082970—-Kodo                       (Paspalum scrobiculatum (L.))Free 
10082980—Little    (Panicum    sumatrense (L.))Free 
10082991—Other      Amaranth (Amaranthus (L.))Free 
10082999—Other      OtherFree 
12119016– – – Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp – – – – GarciniaFree 
12119034—Bark,    husk    and    rind:    —- Ashoka (Saracaasoca.)Free 
12119035—Bark, husk and rind        Arjuna (Terminalia arjuna)Free 
12119050Roots      and      Rhizomes:     —- Sandalwood chips and dustDELETED 
12119051—Whole Plant, Aerial Part, Stem, Shoot        and        Wood        :—- Sandalwood chips and dustFree 
12119052—Whole Plant, Aerial Part, Stem, Shoot and Wood         Vinca rosea herbsFree 
12119053—Whole Plant, Aerial Part, Stem, Shoot and Wood        MintFree 
12119054—Whole Plant, Aerial Part, Stem, Shoot and Wood        AgarwoodRestrictedImport will be subject to the provisions of Convention of International Trade in Endangered Species of Wild Fauna and Flora (CITES).
12119055—Whole Plant, Aerial Part, Stem, Shoot and Wood        ChirataFree 
12119056—Whole Plant, Aerial Part, Stem, Shoot    and   Wood              Basil, hyssop,     rosemary,    sage     and savoryFree 
12119057—Whole Plant, Aerial Part, Stem, Shoot        and        Wood        :—- Ashwagandha (Withaniasomnifera)Free 
12119058—Whole Plant, Aerial Part, Stem, Shoot    and   Wood              Giloy (Tinospora cordifolia)Free 
12119059—Whole Plant, Aerial Part, Stem, Shoot and Wood        OtherFree 
12119060—Roots    and    Rhizomes:    —- Vinca rosea herbsDELETED 
12119070—Roots and Rhizomes:        Mint including leaves (all species)DELETED 
12119080—Roots    and    Rhizomes:    —-DELETED 
 Agarwood  
12119090—OtherFree 
12119091—Other        ChirataDELETED 
12119092–Other        TukmariaDELETED 
12119093—Other        Unab (Indian Jujube or Chinese dates)DELETED 
12119094—Other:    —-    Basil,    hyssop, rosemary, sage and savoryDELETED 
12119095—Other        LovageDELETED 
12119096—Other        GarciniaDELETED 
12119099—Other        OtherDELETED 
13023230—      Guar Gum    treated      and pulverisedDELETED 
13023231—Guargum:—-          Chemically treatedFree 
13023239—Guargum       OtherFree 
13023240— Kappa carrageenanDELETED 
130239–Other:  
13023900-Mucilages and thickeners, whether or not modified, derived from vegetable products : –OtherDELETED 
13023910—Tamarind Kernel PowderFree 
13023920—Kappa carrageenanFree 
13023990—OtherFree 
190420-Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals;  
19042000-Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cerealsDELETED 
19042010—With millet content 15% or more by weightFree 
19042090—OtherFree 
270112–Bituminous coal :  
27011200Coal, whether or not pulverized, but     not     agglomerated    :     — Bituminous coalDELETED 
27011210— Coking coalFreeFree subject to compulsory registration under Coal Import Monitoring System (CIMS) as per Policy Condition 7 of this Chapter.
27011290— OtherFreeFree subject to compulsory registration under Coal Import Monitoring System (CIMS) as per Policy Condition 7 of this Chapter.
29162020— Bifenthrin (ISO)FreeImport of the item shall be subject
   to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
29242970— Pretilachlor (ISO)FreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
293020–           Thiocarbamates           and dithiocarbamates  
29302000–           Thiocarbamates           and dithiocarbamatesDELETED 
29302010— Cartap Hydrochloride (ISO)FreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
29302090— OtherFree
29309092— Other        Acephate (ISO)FreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
29314930— Glyphosate (ISO)FreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
29329920— Emamectin Benzoate (ISO)FreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
29332960— Imidacloprid (ISO)FreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
29333917— Derivatives of pyridine: —- Chlorantraniliprole (ISO)FreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
29333919Derivatives of pyridine        OtherDELETED 
29333921— Derivatives of pyridine: —- Acetamiprid (ISO)FreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
29333922— Derivatives of pyridine: —-FreeImport shall be subject to an import
 Imazethapyr (ISO) permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
29333929— Derivatives of pyridine: —- OtherFree
29335950— Bispyribac-sodium (ISO)FreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
29339920— Carbendazim (ISO)FreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
29349930— Buprofezin (ISO)FreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
293550–         Other         perfluorooctane sulphonamides  
29355000–         Other         perfluorooctane sulphonamidesDELETED 
29355010— Flubendiamide (ISO)FreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture.
29355090— OtherFree 
310210– Urea, whether or not in aqueous solution  
31021000– Urea, whether or not in aqueous solutionDELETED 
31021010— Fertilizer grade, conforming to Standard IS 5406State Trading EnterpriseImport allowed through RCF and NFL subject to Para 2.21 of Foreign Trade Policy, 2023.   In addition, import of Urea is also allowed through IPL for a period up to 31.3.2024.   Import of Urea (for agriculture purpose) on Government Account shall be allowed either by designated STEs itself, or through any entity/entities (Fertilizer Marketing Entities) so authorized by the Department of Fertilizer from time to time, for filing BEs at Indian ports.
31021090— OtherFreeImport of Technical Grade Urea (TGU) meant for non-agricultural purpose/ industrial use/ NPK Manufacturing shall be Free.
38089141— Goods specified in Supplementary Note 1 and 2 to this Chapter Goods specified in Supplementary Note 1 to this ChapterFreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture as per Policy Condition 04 of the Chapter.
38089142— Goods specified in Supplementary Note 1 and 2 to this Chapter Goods specified in Supplementary Note 2 to this ChapterFreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture as per Policy Condition 04 of the Chapter.
38089151—Goods           specified           in Supplementary Note 3 and 4 to this Chapter Goods specified in Supplementary Note 3 to this ChapterFreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture as per Policy Condition 04 of the Chapter.
38089152—Goods           specified in Supplementary Note   3   and   4 to    this    Chapter:             Goods specified in Supplementary Note 4 to this ChapterFreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture as per Policy Condition 04 of the Chapter.
38089260—Goods           specified           in Supplementary Note 5 to this ChapterFreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture as per Policy Condition 04 of the Chapter.
38089270—Goods           specified           in Supplementary Note 6 to this ChapterFreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture as per Policy Condition 04 of the Chapter.
38089361— Goods specified in Supplementary Note 7 and 8 to this Chapter Goods specified in Supplementary Note 7 to this ChapterFreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture as per Policy Condition 04 of the Chapter.
38089362— Goods specified in Supplementary Note 7 and 8 to this Chapter Goods specified in Supplementary Note 8 to this ChapterFreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture as per Policy Condition
   04 of the Chapter.
38089371— Goods specified in Supplementary Note 9 and10 to this Chapter Goods specified in Supplementary Note 9 to this ChapterFreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture as per Policy Condition 04 of the Chapter.
38089372— Goods specified in Supplementary Note 9 and10 to this Chapter Goods specified in Supplementary Note 10 to this ChapterFreeImport shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture as per Policy Condition 04 of the Chapter.
39159079—Of cellulose and its chemical derivatives        OtherRestricted 
48119095— Other: —- Thermal paper in jumbo rolls (of size 1 m and above in width and 5,000 m and above in length)FreeFree subject to compulsory registration under Paper Import Monitoring System (PIMS) as per policy condition 04 of this Chapter.
48119096— Other: —- Thermal paper in jumbo rolls (of size 1 m and above in width and less than 5,000 m in length)FreeFree subject to compulsory registration under Paper Import Monitoring System (PIMS) as per policy condition 04 of this Chapter.
52010020—Indian    cotton:             Cotton, other than Indian, of all staple lengthsDELETED 
52010021— Other         Of staple length not exceeding 20.0 mmFree 
52010022— Other: —- Of staple length exceeding 20.0 mm but not exceeding 24.5 mmFree 
52010023— Other: —- Of staple length exceeding 24.5 mm but not. exceeding 27.0 mmFree 
52010024— Other: Of staple length exceeding 27.0 mm but not exceeding 32.0 mmFree 
52010025—    Other:    Of    staple    length exceeding 32.0 mmFree 
54021110-High tenacity yarn of nylon or other polyamides, whether or not textured        Of aramidsDELETED 
54021100– High tenacity yarn of nylon or other polyamides, whether or not textured: — Of aramidsFree 
54025900– Other yarn, single, with a twist exceeding 50 turns per metre: — OtherFree 
54025990— OtherDELETED 
57023990— OtherFree 
631090-Other:  
690730-Mosaic cubes and the like, other than those of subheading 6907.40DELETED 
69073010– Mosaic cubes and the like, other than those of sub-heading 6907 40DELETED 
69073000– Mosaic cubes and the like, other than those of sub-heading 6907 40Free 
690740-Finishing ceramicsDELETED 
69074000-Finishing ceramicsFree 
69074010— Finishing ceramicsDELETED 
710421–Diamonds:  
71042100-Other, unworked or simply sawn or roughly shaped: – – DiamondsDELETED 
71042110—IndustrialFree 
71042120— Non-industrialFree 
710491–Diamonds:  
71049100-Other: — DiamondsDELETED 
71049110—IndustrialFree 
71049120—Non-industrialFree 
710510– Of Diamonds:  
71051000-Of diamondDELETED 
71051010— Of heading 7102Free 
71051020— Of heading 7104Free 
71131120—Jewellery studded with gemsDELETED 
71131130—Other articles of JewelleryDELETED 
71131141—Other Jewellery       UnstuddedFree 
71131142—Other   Jewellery:        Studded with pearlsFree 
71131143—Other   Jewellery:        Studded with diamonds of heading 7102Free 
71131144—Other   Jewellery:        Studded with diamonds of heading 7104Free 
71131145—Other   Jewellery:        Studded with other precious and semi- precious stonesFree 
71131149—Other Jewellery       OtherFree 
71131910—Of gold, unstuddedDELETED 
71131911—Of gold       UnstuddedFree 
71131912—Of    gold:    —-Studded    with pearlsFree 
71131913—Of    gold:    —-Studded    with diamonds of heading 7102Free 
71131914—Of    gold:    —-Studded    with diamonds of heading 7104Free 
71131915—Of gold        Studded with other precious      and       semi-precious stonesFree 
71131919—Of gold       OtherFree 
71131920—Of gold, set with pearlsDELETED 
71131921—Of platinum       UnstuddedFree 
71131922—Of platinum :—-Studded with pearlsFree 
71131923—Of platinum :—-Studded with diamonds of heading 7102Free 
71131924—Of platinum :—-Studded with diamonds of heading 7104Free 
71131925—Of platinum :—-Studded with other precious and semi-precious stonesFree 
71131929—Of platinum       OtherFree 
71131930—Of gold, set with diamondsDELETED 
71131940—Of gold, set with other precious and semi-precious stonesDELETED 
71131950—Of platinum, unstuddedDELETED 
841410-Vacuum pumps :  
84141000-Vacuum pumpsDELETED 
84141010—with maximum flow-rate greater than 5 m³/h (under standard temperature (273 K (0 °C)) and pressure (101.3 kPa) conditions)Free 
84141090—OtherFree 
84195010—Shell and tube typeDELETED 
84195011—with a heat transfer surface area of greater than 0.15 m², and less than 20 m² Shell and tube typeFree 
84195012—with a heat transfer surface area of greater than 0.15 m², and less than 20 m² Plate typeFree 
84195013—with a heat transfer surface area of greater than 0.15 m², and less than 20 m² Spiral typeFree 
84195019—with a heat transfer surface area of greater than 0.15 m², and less than 20 m² OtherFree 
84195020—Plate typeDELETED 
84195030—Spiral typeDELETED 
84195090—OtherDELETED 
84195091—Other       Shell and tube typeFree 
84195092—Other       Plate typeFree 
84195093—Other       Spiral typeFree 
84195099—Other       OtherFree 
84198910—Pressure vessels reactors, columns or towers or chemical storage tanksDELETED 
84198911—Pressure     vessels,     reactors,Free 
 columns or towers or chemical storage tanks       Pressure vessels  
84198912—Pressure vessels, reactors, columns or towers or chemical storage tanks :—-Reactors with total internal (geometric) volume greater than 0.1 m³ (100 l) and less than 20 m³ (20000 l)Free 
84198913—Pressure vessels, reactors, columns or towers or chemical storage tanks Other reactorsFree 
84198914—Pressure vessels, reactors, columns or towers or chemical storage tanks :—-Distillation or absorption columns of internal diameter greater than 0.1 mFree 
84198915—Pressure vessels, reactors, columns or towers or chemical storage         tanks                Other distillation or absorption columnsFree 
84198916—Pressure vessels, reactors, columns or towers or chemical storage      tanks             Chemical storage tanks with a total internal (geometric) volume greater than 0.1 m³ (100 l)Free 
84198917—Pressure vessels, reactors, columns or towers or chemical storage tanks :—-Other chemical storage tanksFree 
84198919—Pressure vessels, reactors, columns or towers or chemical storage tanks OtherFree 
85176240—High       Bit       Rate       digital subscriber line System (HDSL)DELETED 
85176950—Subscriber end equipmentDELETED 
852411— Of Liquid crystals :  
85241100-Without     drivers    or     control circuits: – – Of liquid crystalsDELETED 
85241110—For the goods of sub-heading 8471 30 or 8471 41Free 
85241120—For the goods of sub-heading 8517 13 or 8517 14Free 
85241130—For the goods of sub-heading 8528 72 or 8528 73Free 
85241190—OtherFree 
852412—     Of     organic    light-emitting diodes (OLED):  
85241200-Without     drivers    or     control circuits: – – Of organic light-DELETED 
 emitting diodes (OLED)  
85241210—For the goods of sub-heading 8471 30 or 8471 41Free 
85241220—For the goods of sub-heading 8517 13 or 8517 14Free 
85241230—For the goods of sub-heading 8528 72 or 8528 73Free 
85241290—OtherFree 
852419— Other :  
85241900-Without     drivers    or     control circuits: – – OtherDELETED 
85241910—For the goods of sub-heading 8471 30 or 8471 41Free 
85241920—For the goods of sub-heading 8517 13 or 8517 14Free 
85241930—For the goods of sub-heading 8528 72 or 8528 73Free 
85241990—OtherFree 
852491-Other:– of Liquid crystals :  
85249100-Other: – – Of liquid crystalsDELETED 
85249110—For the goods of sub-heading 8471 30 or 8471 41Free 
85249120—For the goods of sub-heading 8517 13 or 8517 14Free 
85249130—For the goods of sub-heading 8528 72 or 8528 73Free 
85249190—OtherFree 
852492-Other:–     Of     organic     light- emitting diodes (OLED):  
85249200-Other: – – Of organic light- emitting diodes (OLED)DELETED 
85249210—For the goods of sub-heading 8471 30 or 8471 41Free 
85249220—For the goods of sub-heading 8517 13 or 8517 14Free 
85249230—For the goods of sub-heading 8528 72 or 8528 73Free 
85249290—OtherFree 
852499-Other:–Other:  
85249900-Other: – – OtherDELETED 
85249910—For the goods of sub-heading 8471 30 or 8471 41Free 
85249920—For the goods of sub-heading 8517 13 or 8517 14Free 
85249930—For the goods of sub-heading 8528 72 or 8528 73Free 
85249990—OtherFree 
87041090—OtherFree 

ANNEXURE-II

Annexure referred to in DGFT Notification No. 08/2023 dated   29.05.2023 regarding ‘Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 2022]’

  • Item Descriptions
HS CodeRevised Description
12119011— Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp :—- Ambrette seeds
12119012— Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp :—- Nuxvomica, dried ripe seeds
12119013— Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp :—- Psyllium seed (isobgul)
12119014— Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp :—- Neem seed
12119015— Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp :—-Jojoba seed
12119019— Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp :—- Other
12119021—Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods       Belladona leaves
12119022—Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods       Senna leaves and pods
12119023—Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods       Neem leaves
12119024—Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods       Gymnema
12119025—Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods       Cubeb
12119026—Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods       Pyrethrum
12119029—Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods         Other
12119041– – – Roots, Root stalk, Bulb, Corn,Tuber, Stolon and rhizome Belladona roots
12119042– – – Roots, Root stalk, Bulb, Corn,Tuber, Stolon and rhizome Galangal rhizomes and roots
12119043– – – Roots, Root stalk, Bulb, Corn,Tuber, Stolon and rhizome Ipecac dried rhizome and roots
12119044– – – Roots, Root stalk, Bulb, Corn,Tuber, Stolon and rhizome Serpentina roots (rowwalfia serpentina and other species of rowwalfias)
12119045– – – Roots, Root stalk, Bulb, Corn,Tuber, Stolon and rhizome Zedovary roots
12119046– – – Roots, Root stalk, Bulb, Corn,Tuber, Stolon and rhizome Kuth root
12119047– – – Roots, Root stalk, Bulb, Corn,Tuber, Stolon and rhizome Sarasaparilla roots
12119048– – – Roots, Root stalk, Bulb, Corn,Tuber, Stolon and rhizome :- – – – Sweet flag rhizomes
12119049– – – Roots, Root stalk, Bulb, Corn,Tuber, Stolon and rhizome           Other
48119094—Other:—-Thermal paper in jumbo rolls (of size 1 m and above in width and 5,000 m and above in length)
611521– Other panty hose and tights :
621390– Of other textile materials :
62139090—Other
62171010—For articles of apparel, of cotton
62171020—For articles of apparel, of synthetic fibres
62171030—For articles of apparel, of wool
62171040—For articles of apparel, of silk
62171050—For articles of apparel, of regenerated fibres
62171060—For articles of apparel, of other fibres
62171070—Stockings, socks, sockettes and the like, of cotton
63012000-Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair
63042000– Bed nets, specified in Sub- heading Note 1 to this Chapter
8524 11-Without drivers or control circuits:–Of liquid crystals :
8524 12-Without drivers or control circuits:–Of organic light-emitting diodes (OLED) :
85176230—Modems(modulators-demodulators) for xDSL based Wirline Telephony
85176270—Multiplexers, statistical multiplexers for PDH based Wireline Telephony
85176960—Set top boxes for gaining access to internet for Wireline Telephony
8524 19-Without drivers or control circuits:–Other :
8524 91-Other:Of liquid crystals :
8524 92-Other:–Of organic light-emitting diodes (OLED) :
8524 99-Other:–Other:
9801All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a                                                                                                                     specified: Industrial plant,Irrigation project,Power project, other than solar power plant or solar power project,Mining project,Project for the exploration for oil or other minerals, andSuch other projects, other than solar power plant or solar power project, as the central government may, having regard to the economic development of the country notify in the official gazette in this behalf; and spare parts, other raw materials (including semi-finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above
980100-All items of machinery including prime movers, instruments, apparatus and
 appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: industrial plant,irrigation project,Power project, other than solar power plant or solar power project,mining project,project for the exploration for oil or other minerals, andsuch other projects, other than solar power plant or solar power project, as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi- finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above:
98010013—-For power project, other than solar power plant or solar power project
98010019—-For other projects, other than solar power plant or solar power project
  • Section Notes, Chapter-wise Main Notes and Supplementary Notes
ChapterTypeNote No.Revised Note
13Main Note1Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The           heading           does           not           apply           to: liquorice extract containing more than 10% by weight of sucrose   or   put   up   as   confectionery   (heading   1704);malt             extract             (heading             1901);extracts   of   coffee,   tea   or   mate   (heading   2101);vegetable saps or extracts constituting alcoholic beverages (Chapter                                                                                22);camphor, glycyrrhizin or other products of heading 2914 or 2938;concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);medicaments of heading 3003 or 3004 or blood – grouping reagents                               (heading                               3822);tanning or dyeing extracts (heading 3201 or 3203);essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); ornatural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).
31Supplementary Note1In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard.
   Illustration: IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974.
38Supplementary Note1Tariff item 3808 91 41 covers one of the following goods of sub-heading 3808 91:Acephate (ISO) conforming to IS-12915; Cartap Hydrochloride (ISO) conforming to IS-14159; Imidacloprid (ISO) conforming to IS-15443; Acetamiprid (ISO) conforming to IS-15981.
38Supplementary Note2Tariff item 3808 91 42 covers one of the following goods of sub-heading 3808 91 with content by mass greater than 90%:Chlorentraniliprole (ISO); Buprofezin (ISO); Flubendiamide (ISO); Emamectin Benzoate (ISO).
38Supplementary Note3Tariff item 3808 91 51 covers only mixtures and preparations of goods of sub-heading 3808 91, containing one or more of the following:Acephate (ISO) conforming to IS-12916; Cartap Hydrochloride (ISO) conforming to IS-14183; Imidacloprid (ISO) conforming to IS-15335; Acetamiprid (ISO) conforming to IS-16328.
38Supplementary Note4Tariff item 3808 91 52 covers only mixtures and preparations of goods of sub-heading 3808 91 with content by mass greater than 90%, containing one or more of the following:Chlorentraniliprole (ISO); Buprofezin (ISO); Flubendiamide (ISO); Emamectin Benzoate (ISO).
38Supplementary Note5Tariff item 3808 92 60 covers one of the following goods of sub-heading 3808 92: Carbendazim (ISO) conforming to IS- 8445.
38Supplementary Note6Tariff item 3808 92 70 covers only mixtures and preparations of goods of sub-heading 3808 92, containing one or more of the following : Carbendazim (ISO) conforming to IS-8446.
38Supplementary Note7Tariff item 3808 93 61 covers one of the following goods of sub-heading 3808 93 : Pretilachlor (ISO) conforming to IS- 15158; Glyphosate (ISO) conforming to IS-12502.
38Supplementary Note8Tariff item 3808 93 62 covers one of the following goods of sub-heading 3808 93 with content by mass greater than 90% :Bispyribac sodium (ISO); Imazethapyr (ISO).
38Supplementary Note9Tariff item 3808 93 71 covers only mixtures and preparations of goods of sub-heading 3808 93, containing one or more of the following : Pretilachlor (ISO) conforming to IS-15160.
38Supplementary Note10Tariff item 3808 93 72 covers only mixtures and preparations of goods of sub-heading 3808 93 with content by mass greater than 90%, containing one or more of the following :Bispyribac sodium (ISO); Imazethapyr (ISO).
69Main Note1This Chapter applies only to ceramic products which have been                      fired                     after                     shaping: headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903;articles heated to temperatures less than 800°C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded              from             Chapter              69;              andCeramic articles are  obtained by firing  inorganic, non-
   metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite, or other carbon, and in some cases binders such as refractory clays or phosphates.
71Supplementary Note1For the purposes of heading 7104, ―Diamonds‖ means- chemically produced stones which have essentially the same chemical composition and crystal structure as a particular natural diamond and are produced using various methods including High Pressure High Temperature method (HPHT) and Chemical Vapour Deposition method (CVD); orstones obtained artificially by various means, e.g., agglomerating, pressing or fusing together (usually with the aid of a blow pipe) fragments of natural diamonds which have generally been reduced to a powder.

ANNEXURE-III

Annexure referred to in DGFT Notification No. 08/2023 dated   29.05.2023 regarding ‘Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 2022]’

  • Changes under Policy Condition of Chapters
ChapterPolicy ConditionExisting ConditionRevised Condition
275Import allowed through IOC subject to para 2.20 of Foreign Trade Policy, except for the companies who have been granted rights for marketing of transportation fuels in terms of Ministry of P&NGs Resolution No.           P23015/1/2001-MKT. Dated 8.3.2002 including HPCL, BPCL and IBP who have been marketing transportation fuels before this date.Import allowed through IOC subject to para 2.21 of Foreign Trade Policy, except for the companies who have been granted rights for marketing of transportation fuels in terms of Ministry of P&NGs Resolution No. P23015/1/2001-MKT. Dated 8.3.2002 including HPCL, BPCL and IBP who have been marketing transportation fuels before this date.
  • Changes under HS Codes
ITC HSItem DescriptionImport PolicyExisting Policy ConditionRevised Policy Condition
10011900Durum wheat: — OtherState Trading EnterpriseImport allowed through FCI subject to Para 2.20 of FTP and Import subject to Policy Condition (4) below.Import allowed through FCI subject to Para 2.21 of FTP and Import subject to Policy Condition (4) of this Chapter.
10019910WheatState Trading EnterpriseImport allowed through FCI subject to Para 2.20 of FTP and Import subject to Policy Condition (4) below.Import allowed through FCI subject to Para 2.21 of FTP and Import subject to Policy Condition (4) of this Chapter.
10061090OtherState Trading EnterpriseImport allowed through FCI subject to Para 2.20 of FTP.Import allowed through FCI subject to Para 2.21 of FTP.
12030000Copra.State Trading EnterpriseImport allowed through NAFED subject to Para 2.20 of Foreign Trade Policy.Import allowed through NAFED subject to Para 2.21 of Foreign Trade Policy.
15131100Coconut (copra)       oil and             itsState Trading EnterpriseImport allowed through STE, except STC, subject to para 2.20 of ForeignImport allowed through STE, except STC, subject to para 2.21 of Foreign
 fractions:     — Crude oil Trade PolicyTrade Policy
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