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Core Purpose

The Central Government amends Para 4.63 of the Foreign Trade Policy, 2023, to exempt imports under Diamond Imprest Authorisation from Integrated Tax and Compensation Cess.

Detailed Summary

The Ministry of Commerce and Industry (Department of Commerce), Directorate General of Foreign Trade, issued Notification No. 49/2025-26, S.O. 5742(E), on 09th December, 2025, to amend Para 4.63 of the Foreign Trade Policy, 2023 (FTP-2023), with immediate effect. Exercising powers under Section 3 read with Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, and paragraph 1.02 of the FTP-2023, the Central Government revised Para 4.63. Previously, imports under Diamond Imprest Authorisation were exempted from Basic Customs Duty, Additional Customs Duty, Education Cess, Anti-dumping Duty, Countervailing Duty, Safeguard Duty, and Transition Product Specific Safeguard Duty. The amendment adds that such imports are also exempted from the whole of the Integrated Tax and Compensation Cess leviable under sub-section (7) and sub-section (9) respectively, of section 3 of the Customs Tariff Act, 1975 (51 of 1975). This notification, issued with the approval of the Minister of Commerce & Industry, clarifies that the effect is to extend the exemption for imports under Diamond Imprest Authorisation to include Integrated Tax and Compensation Cess.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-12122025-268464 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 5554] NEW DELHI, THURSDAY, DECEMBER 11, 2025/AGRAHAYANA 20, 1947 MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) NOTIFICATION New Delhi, the 09th December, 2025 No. 49/2025-26 Subject: Amendment to Para 4.63 of FTP-2023-reg S.O. 5742(E). In exercise of powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraph 1.02 of the Foreign Trade Policy, 2023 (as amended from time to time), the Central Government hereby amends Para 4.63 of FTP-2023, with immediate effect, as under: Para | Existing Para | Revised Para No. | | -----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ 4.63 | Imports under Diamond Imprest Authorisation are exempted from payment of Basic Customs Duty, Additional Customs Duty, Education Cess, Anti-dumping Duty, Countervailing Duty, Safeguard Duty, Transition Product Specific Safeguard Duty, wherever applicable. | Imports under Diamond Imprest Authorisation are exempted from payment of Basic Customs Duty, Additional Customs Duty, Education Cess, Anti- dumping Duty, Countervailing Duty, Safeguard Duty, Transition Product Specific Safeguard Duty, wherever applicable. Such imports are also exempt from whole of the Integrated Tax and Compensation Cess leviable under sub-section (7) and sub-section (9) respectively, of section 3 of the Customs Tariff Act, 1975 (51 of 1975). Effect of the Notification: The import under DIA shall also be exempted from payment of the Integrated Tax and Compensation Cess. This issues with the approval of the Minister of Commerce & Industry. [F. No. 01/94/180/152/AM20/PC-4] AJAY BHADOO, Director General of Foreign Trade & Ex officio Addl. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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