The Government of India, through the Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry, has extended the deadline for duty-free import of 10 lakh Metric Tonnes (MT) of raw sugar under the Tariff Rate Quota (TRQ) mechanism from October 31, 2026, to December 31, 2026. The amendment has been notified through Notification No. 45/2026-27 dated October 19, 2026, revising the import policy condition applicable to raw sugar classified under Exim Code 170114 of Chapter 17 of Schedule-I (Import Policy) of ITC (HS), 2022.
As per the notification, the import policy for raw sugar will continue to remain “Free”, subject to the Tariff Rate Quota of 10 lakh MT for duty-free imports. The revised policy condition extends the validity of the existing TRQ arrangement by two months, allowing imports under the specified quota up to December 31, 2026, instead of the earlier deadline of October 31, 2026.
The amendment has been issued in continuation of DGFT Notification No. 31/2025-26 dated August 20, 2026, which prescribed the existing import policy conditions for raw sugar. The Directorate General of Foreign Trade has clarified that, except for the extension of the import timeline, all other conditions stipulated under the earlier notification will remain unchanged.
The notification has been issued in exercise of the powers conferred under Sections 3 and 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with paragraphs 1.02 and 2.01 of the Foreign Trade Policy 2023, as amended from time to time.
Accordingly, the revised timeline will be applicable to duty-free imports of raw sugar falling under Exim Code 170114 within the prescribed TRQ limit of 10 lakh MT. The amendment relates specifically to the extension of the import deadline and does not alter the existing quota quantity or other stipulated import policy conditions.
The notification, issued with the approval of the Union Minister of Commerce and Industry, takes effect by extending the validity of the existing duty-free raw sugar import arrangement under TRQ until December 31, 2026.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/10/Eng-Notification-45_0001-1.pdf
