Instruction No. 32/2025-Customs, Dated 10-11-2025
1. Background
The Directorate General of Foreign Trade (DGFT) has issued an instruction regarding amendments made to the ITC (HS) 2022, Schedule-I (Import Policy) through Notification No. 44/2025-26, dated 15-10-2025.
The amendments have been introduced to align the import policy framework with the provisions of the Finance Act, 2025 (No. 07 of 2025, dated 29-03-2025).
2. Scope of Amendments
The changes made are extensive and involve:
- Insertion, deletion, and modification of ITC (HS) codes,
- Splitting and merging of existing codes, and
- Revisions to policy conditions linked with specific tariff items as detailed in Annexure-I.
Additionally, corresponding modifications have been carried out in:
- Section notes and chapter-wise main notes,
- Supplementary notes,
- Chapter headings, sub-headings, and
- Product descriptions,
as provided in Annexure-II to the notification.
3. Implementation and Compliance
DGFT has instructed field formations to:
- Take necessary steps to familiarise and sensitise officers under their jurisdiction regarding these amendments, and
- Ensure effective implementation in line with the updated import policy structure.
4. Reporting and Feedback
Any difficulties or clarifications arising during implementation may be brought to the notice of the Board for examination and resolution.
