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Core Purpose

The Central Government hereby exempts specified goods, namely Raw Sugar, from the whole of customs duty when imported into India, subject to a Tariff Rate Quota (TRQ) and other conditions.

Detailed Summary

The Ministry of Finance (Department of Revenue), through Notification No. 30/2026-Customs (G.S.R. 755(E)) dated August 21, 2026, exercised powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), to exempt Raw Sugar, falling under Tariff Heading 1701 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from the entirety of customs duty. This exemption applies to a Tariff Rate Quota (TRQ) quantity of 10,00,000 MT when imported into India. The exemption is conditional upon the TRQ being allotted to the importer by the Directorate General of Foreign Trade (DGFT) in accordance with the Hand Book of Procedures, 2023. The TRQ authorization, which must include details like the importer's name, IEC, notification number, tariff heading, quantity, and validity, will be issued electronically by DGFT and transmitted to the Indian Customs EDI System (ICES). Imports under the TRQ are permitted only after electronic debiting in the ICES system. This notification came into force with immediate effect and will remain valid until October 31, 2026.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-21082026-275658 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 689] NEW DELHI, FRIDAY, AUGUST 21, 2026/SHRAVAN 30, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 21st August, 2026 No. 30/2026-Customs G.S.R. 755(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling under the tariff heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the 'Customs Tariff Act'), as specified in the corresponding entry in column (2) of the said Table, in such quantity of total imports of such goods, as specified in column (4) below (herein after referred to as the 'Tariff Rate Quota (TRQ) quantity'), when imported into India, from the whole of the customs duty leviable thereon under the First Schedule to the Customs Tariff Act, subject to the condition specified in the Annexure to this notification, namely: - TABLE +-------+-----------------+---------------------+------------------------------+ | Sl. No. | Tariff Heading | Description of goods | Tariff Rate Quota (TRQ) quantity | +=======+=================+=====================+==============================+ | (1) | (2) | (3) | (4) | +-------+-----------------+---------------------+------------------------------+ | 1. | 1701 | Raw Sugar | 10,00,000 MT | +-------+-----------------+---------------------+------------------------------+ ANNEXURE Condition (a) The TRQ is allotted to the importer by the Directorate General of Foreign Trade, in accordance with the relevant procedure as specified in the Hand Book of Procedures, 2023; (b) The TRQ authorization shall contain name and address of the importer, Importer-Exporter Code (IEC), Customs notification number, tariff heading as applicable, quantity and validity period of certificate; (c) The TRQ authorization shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES); and (d) Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system. 2. This notification shall come into force with immediate effect, and shall remain in force upto and inclusive of the 31st day of October, 2026. [F. No. CBIC-190354/105/2026-TRU] DHEERAJ SHARMA, Under 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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