The CBIC has issued Instruction No. 32/2025-Customs dated November 10, 2025, to ensure synchronization of the Indian Trade Classification (Harmonised System), 2022 – Schedule-I (Import Policy) with the Finance Act, 2025 (No. 07 of 2025) dated March 29, 2025.
This action follows DGFT Notification No. 44/2025-26, dated October 15, 2025, through which the Directorate General of Foreign Trade (DGFT) amended the ITC (HS) 2022 Schedule-I (Import Policy) to bring it in line with the Finance Act, 2025. The amendments include insertion, deletion, modification, splitting, and merging of ITC (HS) codes and related policy conditions to ensure uniformity across trade and customs procedures.
In addition, updates have been made to section notes, chapter notes, supplementary notes, chapter headings, sub-headings, and descriptions of ITC (HS) codes in accordance with the provisions of the Finance Act, 2025.
The CBIC has directed all field formations to sensitize officers under their jurisdiction regarding these amendments for smooth implementation. Any difficulties faced in this regard may be brought to the notice of the Board.
The Instructions can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1000567/ENG/Instructions
