Library
Notifications, circulars and orders from DGFT, CBIC and sector regulators.
CBIC Circular No. 263/09/2026-GST (26 Oct 2026) clarifies that export-of-services payments received in repatriable rupee accounts (SNRR/NRE), export-import set-offs permitted by RBI, and a reinsurance broker's net retention all satisfy the 'realisation in convertible forex' condition for zero-rated treatment. It also confirms Rule 96B realisation tracking for goods exporters.
DGFT Trade Notice No. 32/2026-27 (26 Oct 2026) removes the UIN/declaration-of-intent step for export factoring support under the Export Promotion Mission — exporters are now identified only by IEC — and lets eligible MSME exporters claim both export-factoring support and interest subvention, with anti-duplication safeguards.
DGFT Public Notice No. 36/2026-27 (23 Oct 2026) adds four new Standard Input Output Norms (A-3715 to A-3718) for exports of Doxycycline tablets and Clobetasol Propionate, fixing the duty-free input quantities. The norms let Regional Authorities issue Advance Authorisations faster and more uniformly for these pharma exports.
CBIC Notification No. 26/2026-Customs (ADD), dated 24 Oct 2026, imposes anti-dumping duty of USD 460–681 per MT on titanium dioxide from China for five years. Producer-specific rates apply only with a valid manufacturer declaration on the invoice; several end uses (food, pharma coatings, cosmetics, nano TiO2) are excluded. Importers must budget the duty and verify eligibility.
CBIC Notification No. 35/2026-Customs (30 Oct 2026) extends the customs-duty exemption on specified cotton imports from 31 October to 31 December 2026, amending Notification No. 19/2026-Customs. Mills and spinners get two more months of zero-duty raw-cotton imports.
CBIC Notification No. 88/2026-Customs (N.T.), dated 28 Oct 2026, adds Anekollu in Krishnagiri district, Tamil Nadu as an approved customs station for unloading of imported goods and loading of export goods, amending Notification No. 12/97-Customs (N.T.). The Hosur–Krishnagiri belt gains a nearer clearance point.
CBIC Notification No. 82/2026-Customs (N.T.), dated 12 Oct 2026, notifies the Rules of Origin for the India–New Zealand FTA, effective 20 October 2026. Goods must meet origin criteria and carry valid Proof of Origin to claim preferential duty. A companion notification sets the tariff concessions.
DGFT Trade Notice No. 30/2026-27 (13 Oct 2026) introduces a simplified, fast-track route to obtain import authorisations for silver bullion under ITC(HS) 7106, for applications filed on or after 15 Oct 2026. Applicants self-declare full-duty imports and source via IIBX or a Nominated Agency; authorisations are valid six months, non-extendable.
DGFT Notification No. 44/2026-27 (12 Oct 2026) keeps prepared culture media (ITC HS 38210000) "Free" to export but adds a certificate procedure where importing countries require it: a consignment-wise Shipment Clearance Certificate from CAPEXIL and a Health Certificate issued jointly by CAPEXIL and the Regional Animal Quarantine Officer.
DGFT Notification No. 43/2026-27 (12 Oct 2026) extends the Minimum Import Price condition on glufosinate and its salts (HS Chapter 38, several ITC codes) to 12 April 2027. Imports below the floor stay "Restricted"; importers must price bills of entry at or above the MIP, reported at about ₹1,144/kg.
DGFT Public Notice No. 33/2026-27 (17 Oct 2026) adds India–New Zealand FTA Tariff-Rate Quotas to HBP Para 2.92 and Appendix 2A, effective 20 Oct 2026. It sets annual quotas and in-quota duties for apples, kiwifruit, albumins and mānuka honey, with an electronic DGFT–ICES application and NZ export-certificate linkage.
CBIC Notification No. 86/2026-Customs (N.T.), dated 15 Oct 2026, revises the fixed tariff values used to assess customs duty on imports of gold (US$1,316/10g), silver (US$1,907/kg), palm oils, crude soybean oil, brass scrap and areca nuts, effective 16 Oct 2026. The tariff value — not invoice value — sets the assessable base for these goods.
DGFT Notification No. 45/2026-27 (19 Oct 2026) extends the window for duty-free imports of raw sugar under the 10 lakh MT tariff-rate quota from 31 October 2026 to 31 December 2026. The TRQ size, zero duty and Exim code 170114 are unchanged; the move gives millers and refiners two more months to land approved quota amid shipping delays.
DGFT Public Notice No. 35/2026-27 (21 Oct 2026) expands the Pre-Shipment Inspection Certificate (PSIC) exemption for metallic waste and scrap from safe sources: designated seaports rise from 8 to 11, and the exemption now extends to home-consumption clearance at an ICD if the cargo entered through a designated seaport. Eligible origins remain the USA, UK, Canada, New Zealand, Australia and the EU.
CBIC Instruction No. 21/2026-Customs (19 Oct 2026) tells field formations how to accept New Zealand electronic Certificates of Origin for preferential duty under the India–NZ FTA, in force from 20 Oct 2026. Importers must upload the e-CoO on e-Sanchit, enter the certificate details carefully in the bill of entry, and note a one-certificate-per-import rule enforced in ICES.
Chennai-IV (Export) Commissionerate Public Notice No. 141/2026 (15 Oct 2026) tells CFS custodians to proactively flag the Section 49 warehousing option to importers and CHAs when consignments are held for investigation, sampling or NOCs beyond set timelines. It aims to limit demurrage on delayed cargo but creates no automatic right to a waiver.
DGFT Trade Notice No. 31/2026-27 (21 Oct 2026) advises Indian exporters, importers and trade bodies to exercise extra due diligence before dealing with M/s Julfikar Fashions Limited, Mirpur, Bangladesh, after an unresolved Quality Control & Trade Dispute complaint under FTP para 8.07(d).
CBIC Instruction No. 19/2026-Customs (5 Oct 2026) sets how Export Declaration Forms are handled at non-EDI customs stations under the FEMA 2026 regime: Customs authenticates the physical EDF and forwards it electronically to the exporter's AD bank to curb forgery. EDI ports are unaffected.
India's Animal Feeds and Feed Ingredients (QC) Order, 2026 (S.O. 5576(E), 7 Oct 2026) mandates BIS certification for mineral mixtures (IS 1664), feed-grade dicalcium phosphate (IS 5470) and common salt/cattle licks (IS 920) from 1 April 2027. It covers domestic output and imports; exports are excluded.
JNCH Public Notice No. 126/2026 (7 Oct 2026) confirms exports under the DFIA scheme are not eligible for RoDTEP and directs exporters who wrongly availed it to repay with interest within 30 days. Annexure-A lists ~345 IECs and ~Rs 9.75 crore across 8,282 shipping bills (Mar 2024–Sep 2026).