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Ministry of Commerce and Industry Directorate General of Foreign Trade

Harmonisation of Schedule II Export Policy ITC HS 2022 with amendments introduced vide Finance Act 2025 regarding

Issue Date: 19 May 2025 Published: 21 May 2025
Gazette ID: CG-DL-E-21052025-263233 Download PDF
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Core Purpose

This notification amends Schedule-II (Export Policy), ITC (HS) 2022 to align it with the amendments introduced by the Finance Act, 2025.

Detailed Summary

This notification, S.O. 2238(E), issued by the Ministry of Commerce and Industry (Department Of Commerce) (Directorate General Of Foreign Trade) on 19th May, 2025, amends Schedule-II (Export Policy), ITC (HS) 2022. The amendment is made in exercise of powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development & Regulation) Act 1992, read with Para 1.02 and 2.01 of the Foreign Trade Policy 2023. The purpose is to harmonize Schedule-II (Export Policy) with the changes introduced by the Finance Act, 2025, dated 29th March, 2025. Annexure-I contains the list of ITC (HS) codes that have been introduced, deleted, amended, split, or merged as per the Finance Act, 2025. Annexure-II details the modifications and amendments to the Section Notes, Chapter-wise Main Notes, Sub-Heading Notes, and Supplementary Notes. The updated ITC (HS) will be available on the DGFT website (https://dgft.gov.in). The amendment takes effect immediately.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-21052025-263233 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 2184] NEW DELHI, MONDAY, MAY 19, 2025/VAISAKHA 29, 1947 3287 GI/2025 MINISTRY OF COMMERCE AND INDUSTRY (Department Of Commerce) (Directorate General Of Foreign Trade) NOTIFICATION New Delhi,the 19th May, 2025 No. 09/2025-26 Subject: Harmonisation of Schedule-II (Export Policy), ITC (HS) 2022 with amendments introduced vide Finance Act, 2025 -regarding. S.O. 2238(E).— In exercise of the powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development & Regulation) Act 1992, read with Para 1.02 and 2.01 of the Foreign Trade Policy 2023, as amended from time to time, the Central Government hereby amends Schedule-II (Export Policy), ITC (HS) 2022, in sync with the Finance Act, 2025 dated 29th March, 2025. 2. The List of ITC (HS) codes introduced/deleted/amended/split/merged as per Finance Act, 2025 are annexed herewith (Annexure-I). 3. The modifications/amendments in the Section Notes, Chapter-wise Main Notes, Sub-Heading Notes and Supplementary Notes as per the Finance Act, 2025 are annexed herewith (Annexure-II). 4. The updated ITC (HS) shall be available on the website of DGFT (https://dgft.gov.in). Effect of this Notification: Schedule-II (Export Policy), ITC (HS) 2022 is amended in sync with the Finance Act, 2025. This shall come into force with immediate effect. [F.No. 01/91/191/121/AM23/EC/E-35174] AJAY BHADOO, Director General of Foreign Trade Ex-officio Addl. Secy. ANNEXURE-I Annexure referred to in DGFT Notification No. 09 dated 19th May, 2025 regarding ‘Schedule- II (Export Policy) of ITC(HS) 2022 in sync with Finance Act 2025' 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is my effort to extract the requested English text elements. REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-21052025-263233 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 2184] NEW DELHI, MONDAY, MAY 19, 2025/VAISAKHA 29, 1947 3287 GI/2025 MINISTRY OF COMMERCE AND INDUSTRY (Department Of Commerce) (Directorate General Of Foreign Trade) NOTIFICATION New Delhi,the 19th May, 2025 No. 09/2025-26 Subject: Harmonisation of Schedule-II (Export Policy), ITC (HS) 2022 with amendments introduced vide Finance Act, 2025 -regarding. S.O. 2238(E).— In exercise of the powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development & Regulation) Act 1992, read with Para 1.02 and 2.01 of the Foreign Trade Policy 2023, as amended from time to time, the Central Government hereby amends Schedule-II (Export Policy), ITC (HS) 2022, in sync with the Finance Act, 2025 dated 29th March, 2025. 2. The List of ITC (HS) codes introduced/deleted/amended/split/merged as per Finance Act, 2025 are annexed herewith (Annexure-I). 3. The modifications/amendments in the Section Notes, Chapter-wise Main Notes, Sub-Heading Notes and Supplementary Notes as per the Finance Act, 2025 are annexed herewith (Annexure-II). 4. The updated ITC (HS) shall be available on the website of DGFT (https://dgft.gov.in). Effect of this Notification: Schedule-II (Export Policy), ITC (HS) 2022 is amended in sync with the Finance Act, 2025. This shall come into force with immediate effect. [F.No. 01/91/191/121/AM23/EC/E-35174] AJAY BHADOO, Director General of Foreign Trade Ex-officio Addl. Secy. ANNEXURE-I Annexure referred to in DGFT Notification No. 09 dated 19th May, 2025 regarding ‘Schedule-II (Export Policy) of ITC(HS) 2022 in sync with Finance Act 2025' +---------+---------------------------------------------+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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final output is as follows: REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-21052025-263233 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2184] NEW DELHI, MONDAY, MAY 19, 2025/VAISAKHA 29, 1947 3287 GI/2025 MINISTRY OF COMMERCE AND INDUSTRY (Department Of Commerce) (Directorate General Of Foreign Trade) NOTIFICATION New Delhi,the 19th May, 2025 No. 09/2025-26 Subject: Harmonisation of Schedule-II (Export Policy), ITC (HS) 2022 with amendments introduced vide Finance Act, 2025 -regarding. S.O. 2238(E).— In exercise of the powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development & Regulation) Act 1992, read with Para 1.02 and 2.01 of the Foreign Trade Policy 2023, as amended from time to time, the Central Government hereby amends Schedule-II (Export Policy), ITC (HS) 2022, in sync with the Finance Act, 2025 dated 29th March, 2025. 2. The List of ITC (HS) codes introduced/deleted/amended/split/merged as per Finance Act, 2025 are annexed herewith (Annexure-I). 3. The modifications/amendments in the Section Notes, Chapter-wise Main Notes, Sub-Heading Notes and Supplementary Notes as per the Finance Act, 2025 are annexed herewith (Annexure-II). 4. The updated ITC (HS) shall be available on the website of DGFT (https://dgft.gov.in). Effect of this Notification: Schedule-II (Export Policy), ITC (HS) 2022 is amended in sync with the Finance Act, 2025. This shall come into force with immediate effect. [F.No. 01/91/191/121/AM23/EC/E-35174] AJAY BHADOO, Director General of Foreign Trade Ex-officio Addl. Secy. ANNEXURE-I Annexure referred to in DGFT Notification No. 09 dated 19th May, 2025 regarding ‘Schedule-II (Export Policy) of ITC(HS) 2022 in sync with Finance Act 2025' 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| 100630 | Semi-milled or wholly milled rice, | | | | | whether or not polished or glazed | | | 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of the table row starting with `ITC HS`: 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| 10063010| Rice, parboiled | DELETED | | 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