The DGFT issued Notification No. 36/2025-26 dated October 03, 2025, grants exemptions for Exports of the agricultural commodities listed in the Table above to Bhutan from the applicable restrictions and prohibitions, with immediate effect and until further orders.
In exercise of the powers conferred by Section 3, read with Section 5 of the Foreign Trade (Development & Regulation) Act, 1992, and paragraphs 1.02 and 2.01 of the Foreign Trade Policy (FTP), 2023, as amended from time to time, the Central Government hereby amends Section (I) of the ‘General Note to Export Policy’, Schedule-II (Export Policy), ITC(HS) 2022 as under with immediate effect:
Export of the agricultural commodities listed in Table below, to Bhutan shall be exempted from any restrictions or prohibitions with immediate effect and until further orders: –
| Sl. No. | ITC(HS) Code | Commodity |
| 1 | 0401 1000
0401 2000 0401 4000 0401 5000 |
Milk and cream, not concentrated nor containing added sugar or other sweetening matter |
| 2 | 0402 1010
0402 1020 0402 1090 |
Milk and cream, concentrated or containing added sugar or other sweetening matter – Skimmed Milk – Milk food for babies – Other |
| 3 | 0402 2100 | In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent: — Not containing added sugar or other sweetening matter |
| 4 | 0402 9110
0402 9190 |
Milk and Cream, Concentrated or Containing Added Sugar or Other Sweetening Matter, Other: Not Containing Added Sugar or Other Sweetening Matter |
| 5 | 0402 9910
0402 9990 |
Milk and Cream, Concentrated or Containing Added Sugar or Other Sweetening Matter – Other |
| 6 | 0701 0000
0701 9000 |
Potatoes, fresh or chilled |
| 7 | 0702 0000 | Tomatoes Fresh or Chilled |
| 8 | 0703 1011
0703 1019 0703 1020 |
Onions and shallots |
| 9 | 0713 4000 | Dried leguminous vegetables, shelled, whether or not skinned or split – Lentils |
| 10 | 0902 1010
0902 1020 0902 1030 0902 1090 0902 2010 0902 2020 0902 2030 0902 2040 0902 2090 0902 3010 0902 3020 0902 3030 0902 3090 0902 4090 |
Tea, whether or not flavoured |
| 11 | 1001 1900 | Wheat and meslin – Durum Wheat: Other |
| 12 | 1001 9910
1001 9920 |
Wheat And Meslin, Other (Excluding Seed for Sowing and Durum Wheat) |
| 13 | 1006 1010
1006 1090 1006 2000 1006 3011 1006 3012 1006 3019 1006 3091 1006 3092 1006 3099 |
Rice |
| 14 | 1101 0000 | Wheat Or Meslin Flour |
| 15 | 1507 1000
1507 9010 1507 9090 |
Soya-bean oil and its fractions, whether or not refined, but not chemically modified. |
| 16 | 1508 1000
1508 9010 1508 9091 1508 9099 |
Ground-nut oil and its fractions, whether or not refined, but not chemically modified. |
| 17 | 1511 1000
1511 9010 1511 9020 15119030 1511 9090 |
Palm oil and its fractions, whether or not refined, but not chemically modified. |
| 18 | 1512 1910
1512 1920 1512 1930 1512 1940 1512 1990 |
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified |
| 19 | 1514 1110
1514 1120 1514 1190 1514 1910 1514 1920 1514 1930 1514 1990 1514 9110 1514 9120 1514 9190 1514 9910 1514 9920 1514 9930 1514 9990 |
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified |
| 20 | 1516 2011
1516 2019 1516 2021 1516 2029 1516 2031 1516 2039 1516 2091 1516 2099 |
Animal, Vegetable or Microbial Fats and Oils and their Fractions, Partly or Wholly Hydrogenated, Inter-Esterified, Re-esterified Or Elaidinised, whether or Not Refined, But Not Further Prepared |
| 21 | 1701 1000
1701 1310 1701 1320 1701 1390 1701 1410 1701 1420 1701 1490 1701 1500 1701 9100 1701 9990 |
Cane or beet sugar and chemically pure sucrose, in solid form |
| 22 | 1703 1000
1703 9010 1703 9090 |
Molasses resulting from the extraction or refining of sugar |
| 23 | 25010010 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water – Common Salt (Incl. Iodised Salt) |
Effect of this notification: Exports of the agricultural commodities listed in the Table above to Bhutan are exempted from the applicable restrictions and prohibitions, with immediate effect and until further orders.
The Notification can be accessed at: Â https://a2ztaxcorp.net/wp-content/uploads/2025/10/Notification-No-36.pdf
