Check a route

Try

↑ ↓ to moveEnter to openEsc to close

TariffsIndia

India Extends Raw Sugar Import Window Free of Basic Customs Duty to 31 December 2026

Notification 33/2026-Customs moves the end date of India's 10 lakh MT raw sugar tariff rate quota (HS 1701) from 31 October to 31 December 2026.

TWW Research Team Published Effective

Checked against the official source

White sugar cubes piled in a dark bowl against a black background
Photo: Jason Leung

What changed

The new notification changes one thing in the earlier Notification No. 30/2026-Customs of 21 August 2026: the closing date. It says that "for the figures and words '31st day of October, 2026', the figures and words '31st day of December, 2026' shall be substituted."

What the exemption covers

Under Notification No. 30/2026-Customs, the exemption applies to Raw Sugar under tariff heading 1701, up to a TRQ quantity of 10,00,000 MT (10 lakh tonnes). Within that quota, the goods are exempt "from the whole of the customs duty leviable thereon under the First Schedule to the Customs Tariff Act", subject to the conditions in its Annexure.

Conditions importers must meet

The conditions in the original notification still apply:

  • The TRQ must be "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".
  • 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".
  • It "shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES)".
  • "Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system."

The government issued the amendment "in exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962", stating that it was "satisfied that it is necessary in the public interest so to do." It bears file number CBIC-190354/105/2026-TRU.

What this means for traders

  • Importers of raw sugar into India (HS 1701) with a valid DGFT TRQ allotment can now clear goods free of basic customs duty (the duty under the First Schedule to the Customs Tariff Act) until 31 December 2026 instead of 31 October 2026.
  • Exporters shipping raw sugar to India have a longer window for shipments to arrive and be cleared under the quota.
  • The exemption only applies within the 10 lakh MT quota and only if the TRQ authorization is debited in ICES. Check the quantity and validity on your authorization before you ship.

Sources: Notification No. 33/2026-Customs (e-Gazette, 22 Oct 2026); Notification No. 30/2026-Customs (e-Gazette, 21 Aug 2026).

Share

All news