Harmonisation of Schedule-Il (Export Policy), ITC (HS) 2022 with amendments introduced vide Finance Act, 2025 -Notification No. 09/2025-26.
S.O (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-Il (Export Policy), ITC (I-IS) 2022, in sync with the Finance Act, 2025 dated March 29, 2025.
- The List of ITC (ES) codes introduced/deleted/amended/split/merged as per Finance Act, 2025 are
annexed herewith (Annexure-I). - 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).
The updated ITC (HS) shall be available on the website of DGFT (https://dgft.gov.in).
Effect of this Notification: Schedule-Il (Export Policy), ITC (HS) 2022 is amended in sync with the Finance Act, 2025. This shall come into force with immediate effect.
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