The Ministry of Finance, Department of Revenue, has extended the timeline for the import of raw sugar under the Tariff Rate Quota (TRQ) Scheme from October 31, 2026, to December 31, 2026, providing an additional two months for eligible imports under the existing customs duty exemption framework. The extension has been notified through Notification No. 33/2026-Customs dated October 22, 2026 (G.S.R. 907(E)), amending the earlier Notification No. 30/2026-Customs dated August 21, 2026.
The amendment has been issued by the Central Government in exercise of the powers conferred under Section 25(1) of the Customs Act, 1962, in the public interest. Under the notification, the date specified in Paragraph 2 of Notification No. 30/2026-Customs has been substituted from October 31, 2026, to December 31, 2026, thereby extending the validity of the customs duty exemption applicable to raw sugar imports under the prescribed TRQ framework.
The original Notification No. 30/2026-Customs dated August 21, 2026 (G.S.R. 755(E)) provided an exemption from the whole of the customs duty leviable under the First Schedule to the Customs Tariff Act, 1975, for imports of up to 10 lakh metric tonnes (LMT) of raw sugar, falling under Tariff Heading 1701, subject to specified conditions under the TRQ Scheme. The exemption was initially valid until October 31, 2026, and has now been extended until December 31, 2026.
The extension allows eligible importers additional time to undertake raw sugar imports under the existing duty-free TRQ arrangement. The prescribed conditions relating to allocation of TRQ by the Directorate General of Foreign Trade (DGFT), electronic issuance of authorisations and their processing through the Indian Customs EDI System (ICES) continue to apply. The amendment does not specify any change in the existing TRQ quantity of 10 lakh metric tonnes.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010777/ENG/Notifications
