DGFT Invites Stakeholder Comments on Proposed ITC (HS) Export Policy Amendments
The Directorate General of Foreign Trade (DGFT) has issued Trade Notice No. 07/2026-27 inviting comments and suggestions from exporters, industry associations, Export Promotion Councils, Commodity Boards, and other stakeholders on proposed amendments to Schedule-II (Export Policy) of ITC (HS), 2022.
The proposed changes are aimed at aligning India’s export policy classification system with the amendments introduced through the Finance Act, 2026 in the Customs Tariff Act, 1975. These amendments include revisions to HS Codes, product descriptions, and chapter notes that impact the tariff classification framework used for international trade.
Stakeholders have been provided an opportunity to review the proposed changes and submit their feedback to DGFT within the prescribed timeline.
Why Has DGFT Issued This Trade Notice?
The Finance Act, 2026 introduced multiple amendments to the First Schedule of the Customs Tariff Act, 1975, including:
- Changes in Harmonized System (HS) Codes
- Modifications in product descriptions
- Revisions to chapter notes
- Classification updates across various tariff headings
To ensure consistency between customs tariff classifications and export policy provisions, DGFT is proposing corresponding amendments to Schedule-II (Export Policy) of ITC (HS), 2022.
This alignment is intended to maintain uniformity in India’s trade classification framework and reduce potential classification disputes for exporters.
What Changes Are Proposed?
The proposed amendments have been released through two annexures attached to the Trade Notice:
Annexure I – Proposed Changes in Chapter Notes
This annexure contains revisions to chapter notes resulting from amendments introduced under the Finance Act, 2026.
Annexure II – Proposed Changes in HS Codes and Product Descriptions
This annexure contains changes relating to:
- HS Code restructuring
- Product description modifications
- Classification updates introduced through the Finance Act, 2026
View Annexures Here: Click Here
Opportunity for Industry Feedback
In accordance with Para 1.07A of FTP 2023, DGFT has initiated stakeholder consultation before implementing these proposed amendments.
DGFT has invited comments from:
Exporters
Businesses engaged in international trade can review the proposed classification changes and identify any potential operational impact.
Industry Associations
Sector-specific associations may provide recommendations regarding product classifications and export policy implications.
Export Promotion Councils and Commodity Boards
Industry bodies can assess the proposed changes from a sectoral perspective and provide consolidated representations.
Trade and Customs Professionals
Experts involved in customs classification, export compliance, and international trade advisory may submit technical observations and suggestions.
Timeline for Submission of Comments
Stakeholders are requested to submit their comments within 7 days from the date of issuance of the Trade Notice.
Comments may be submitted through email to:
export-dgft@nic.in
Organizations impacted by tariff classification changes should consider reviewing the annexures carefully and providing feedback within the consultation period.
Potential Impact on Exporters
Although this Trade Notice does not introduce immediate policy changes, exporters should monitor the proposed amendments because classification updates can affect:
Export Documentation
Changes in HS Codes may require updates in export declarations and related documentation.
Product Classification
Businesses may need to verify whether existing product classifications remain valid after implementation.
Compliance Processes
Internal compliance systems, ERP mappings, and trade documentation workflows may require adjustments based on the final amendments.
Export Policy Interpretation
Alignment between customs tariff schedules and export policy classifications helps reduce ambiguity in regulatory compliance.
Businesses planning exports to Oman should:
- Review product eligibility under the India–Oman CEPA.
- Understand applicable Rules of Origin requirements.
- Coordinate with authorized Certificate of Origin issuing agencies.
- Prepare documentation required for claiming preferential tariff benefits.
Important Note:
This Trade Notice is currently a consultation exercise and does not impose any immediate compliance requirement. However, exporters and trade stakeholders should review the proposed amendments in Annexure I and Annexure II and submit representations where necessary before DGFT finalizes the changes.
Conclusion
DGFT’s initiative to align Schedule-II (Export Policy) of ITC (HS), 2022 with the amendments introduced under the Finance Act, 2026 reflects an effort to maintain consistency across India’s customs and export policy framework.
Given the potential impact of HS Code revisions, product description changes, and chapter note amendments, exporters, industry bodies, and trade professionals should actively participate in the consultation process. Early review and feedback can help ensure that sector-specific concerns are appropriately addressed before the proposed amendments are formally notified.