DGFT Revises ITC (HS) 2022 Import Policy in Sync with Finance Act 2024 [Read Notification]
Through this notification, the DGFT updates the classification, description, and import conditions to sync with the Finance Act 2024
DGFT Import Policy – ITC HS Code Revision – Indian Import Policy Changes – taxscan
DGFT Import Policy – ITC HS Code Revision – Indian Import Policy Changes – taxscan
The Directorate General of Foreign Trade ( DGFT ) issued Notification No. 40/2024-25 dated November 26, 2024, amending the Indian Trade Classification (Harmonised System) [ITC (HS)], 2022 - Schedule-I (Import Policy) to align with the recently established Finance Act 2024 (No. 2 of 2024).
The notification introduces important updates to the import policy covering alterations to section notes, chapter headings, item descriptions, and trade conditions. These amendments are effective immediately and have been incorporated into the DGFT's official policy documentation.
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The notification synchronises the ITC (HS) 2022 policy with the provisions of the Finance Act updating the classification, description, and import conditions of various goods. Annexures attached to the notification detail modifications such as insertions, deletions, splits, and mergers of ITC (HS) codes. Specific goods now have updated trade policies, categorised as "Free," "Restricted," or "Deleted."
Revisions include updates to supplementary notes defining product standards and usage, new definitions for Blended Aviation Turbine Fuel and E-bicycles, and specific standards for ballistic protection materials and architectural membranes.
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Annexure 1 in this notification
(HS), 2022 - Schedule-I (Import Policy):
| HS Code | Item Description | Import Policy | Policy Condition |
| 19053219 | Communion wafers: ---- Other | Deleted | - |
| 19059051 | Communion wafers: ---- Coated with chocolate or containing chocolate | Free | - |
| 19059059 | Communion wafers: ---- Other | Free | - |
| 27101933 | Blended Aviation turbine fuel | State Trading Enterprise | Import as per Policy Condition (5) of Chapter 27 |
| 29061100 | Cyclanic, cyclenic or cycloterpenic: - Menthol | Deleted | - |
| 29061110 | Menthol: ---- Natural Menthol | Free | - |
| 29061190 | Menthol: ---- Other | Free | - |
| 29222933 | N-methyl-para-aminophenol isulphate (motol), 2,5 dimethoxy aniline, Para acetyl aminophenol (paracetamol), Para cresidine, Picramic acid (T-grade): - Para acetyl aminophenol (paracetamol) | Deleted | - |
| 29242980 | Paracetamol | Free | - |
| 38180020 | Silicon carbide epitaxial thin film on substrate | Free | - |
| 38180030 | Gallium nitride epitaxial thin film on substrate | Free | - |
| 39201093 | Armour for ballistic protection | Free | - |
| 39219027 | Architectural membrane | Free | - |
| 57032920 | 100% polyamide tufted velour, cut pile or loop pile carpet mats with jute, rubber latex or PU foam backing | Deleted | - |
| 57032921 | 100% polyamide tufted velour, cut pile or loop pile carpet mats: ---- With jute, rubber latex or PU foam backing | Free | - |
| 57032922 | 100% polyamide tufted velour, cut pile or loop pile carpet mats: ---- With ethylene vinyl acetate or latex coating | Free | - |
| 57032929 | 100% polyamide tufted velour, cut pile or loop pile carpet mats: ---- Other | Free | - |
| 57033931 | Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate coating: ---- Of 100% polypropylene | Free | - |
| 57033932 | Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate coating: ---- Of 100% polyester | Free | - |
| 57033933 | Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate coating: ---- Of 100% polyethylene | Free | - |
| 57033939 | Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate coating: ---- Other | Free | - |
| 69149000 | Other ceramic articles: ---- Other | Deleted | - |
| 69149010 | Armour for ballistic protection | Free | - |
| 69149090 | Other | Free | - |
| 73081000 | Bridges and bridge-sections | Deleted | - |
| 73081010 | Portable bridge | Free | Steel tubes for structural purposes must conform to IS 1161 |
| 73081090 | Other | Free | Steel tubes for structural purposes must conform to IS 1161 |
| 76109020 | Parts of structures, not elsewhere specified | Deleted | - |
| 76109021 | Parts of structures: ---- Portable bridge | Free | - |
| 76109029 | Parts of structures: ---- Other | Free | - |
| 84122920 | Hydraulic systems for use in goods of Chapter 89 | Free | - |
| 84306900 | Other machinery, not self-propelled: ---- Other | Deleted | - |
| 84306910 | Mine plough machinery | Free | - |
| 84306990 | Other | Free | - |
| 84798980 | Machinery for use in goods of Chapter 88 or 89 | Free | - |
| 85371000 | For a voltage not exceeding 1,000 V | Deleted | - |
| 85371010 | For use in goods of Chapter 88 or 89 or 93 | Free | - |
| 85371090 | Other | Free | - |
| 87059000 | Other | Deleted | - |
| 87059010 | Lorries (Trucks) fitted with bridging systems | Free | - |
| 87059090 | Other | Free | - |
| 87116080 | E-bicycle or battery-operated pedal assisted vehicle | Free | - |
| 88073000 | Other parts of aeroplanes, helicopters, or unmanned aircraft | Deleted | - |
| 88073010 | Of aeroplanes, helicopters | Free | Reconditioned/second-hand parts are also free |
| 88073020 | Of unmanned aircraft | Free | Reconditioned/second-hand parts are also free |
| 89069000 | Warships | Deleted | - |
| 89069010 | Patrol or surveillance boat, air-cushion vehicle | Restricted | - |
| 89069090 | Other | Restricted | - |
| 93059900 | Other | Deleted | - |
| 93059910 | Of goods of heading 9304 | Restricted | - |
| 93059990 | Other | Restricted | - |
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Item Descriptions
| HS Code | Revised Description |
| 84439951 | Cartridges or toners, with print head assembly |
| 84439952 | Cartridges or toners, without print head assembly |
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Section Notes, Chapter-wise Main Notes, and Supplementary Notes
| Chapter No. | Type of Note | Revised Note |
| 27 | Supplementary Note | For the purposes of tariff item 2710 19 33, the term “Blended Aviation turbine fuel” means any Aviation turbine fuel containing by weight 70% or more of Petroleum Oils or Oils obtained from Bituminous Minerals, blended with Synthesized Hydrocarbons conforming to Indian Standards Specification of Bureau of Indian Standards IS 17081:2019. |
| 29 | Supplementary Note | For the purposes of tariff item 2906 11 10, the term “Natural Menthol” means an organic compound (C10H20O) which is obtained from the distillation of the Japanese type oil of mint or menthol mint known as Mentha arvensis but does not include those made synthetically through any chemical routes. |
| 57 | Supplementary Note | For the purposes of tariff items 5703 29 22, 5703 39 31, 5703 39 32, 5703 39 33, and 5703 39 39, the term “Special Finishes” means the process of making the product with any one or more of the following properties such as fire-resistant, fire-retardant, chemical-resistant, anti-static, dust-resistant, anti-stain, anti-microbial, anti-odor, UV stabilized, heat resistant, etc. |
| 87 | Supplementary Note | For the purposes of tariff item 8711 60 80, the term “E-bicycle or battery-operated pedal-assisted vehicle” means a vehicle equipped with an auxiliary electric motor having a thirty-minute power less than 0.25 kW and maximum speed not exceeding 25 km/h and conforming to the provisions of the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder. |
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