Indirect Tax
Customs
Introduction of system-based identification and flagging of hazardous cargo
Circular No. 24/2026-Customs dated 14 May 2026
CBIC identified a list of specified hazardous cargo based on feedback from industry stakeholders. Based on feedback from industry stakeholders, CBIC has identified a list of specified hazardous cargo and is introducing system enhancements to enable Customs officers to identify such cargo at the time, importers file the Bill of Entry (BoE). This functionality will be rolled out across all Customs formations with effect from 1 July 2026.
Importers will be required to declare hazardous cargo at the item level in the Bill of Entry. The system shall automatically flag such BoEs for officers during assessment, examination and out-of-charge stages. A system-generated message will be displayed to the Customs officer indicating that the BoE contains hazardous cargo, thereby facilitating identification and expeditious processing of such consignments.
CBIC extends Customs relief measures amid Strait of Hormuz maritime disruptions
Circular No. 22/2026-Customs dated 4 May 2026
In view of the ongoing disruptions in maritime routes due to the closure of the Strait of Hormuz, the validity of the following circulars issued under Section 143AA of the Customs Act, 1962 is extended to 30 June 2026.
- Circular No. 09/2026–Customs dated 8 March 2026 - Special Procedure for Return of Export Cargo Due to Strait of Hormuz Disruption
- Circular No. 10/2026–Customs dated 10 March 2026 - Fee waiver for Export Document Changes Due to Force Majeure
- Circular No. 12/2026–Customs dated 17 March 2026 - Procedure for Export Cargo Returned Due to Strait of Hormuz Closure
- Circular No. 15/2026–Customs dated 27 March 2026 - Transshipment Facility Expanded Due to Hormuz Strait Disruption Impact on Maritime Routes
- Circular No. 19/2026–Customs dated 10.04.2026 - CBIC Allows LEO Cancellation Due to Strait of Hormuz Disruption for SEZ Export Cargo
- Circular No. 21/2026–Customs dated 15.04.2026 - Customs Eases Re-Entry of Export Cargo Due to Strait Disruption, Sets Simplified Procedures
Foreign Trade Policy
DGFT Extends validity of Ad-Hoc norms for Advance Authorizations till 31 March 2028
Public Notice No. 07/2026-27 dated 5 May 2026
DGFT has amended the FTP, 2023, to extend the validity of ad-hoc norms ratified by the Norms Committee for Advance Authorizations issued under the Self-Declaration route from 31 March 2026 to 31 March 2028. The revised provision also permits reuse of such ratified norms by other applicants during the validity period, except for a few restricted items already notified under FTP or where specific restrictions are imposed by the Norms Committee.
This measure enhances certainty for exporters, reduces procedural redundancies, and lowers compliance costs by avoiding repeated norm approvals. The amendment further supports ease of doing business through greater consistency and operational efficiency in the Advance Authorization framework.
DGFT notifies Authorized Agencies for Issuance of Preferential CoO under India-UK CETA
Public Notice No. 09/2026-27 dated 11 May 2026
Public Notice No. 10/2026-27 dated 11 May 2026
DGFT has operationalized the Certificate of Origin (CoO) framework under the India-UK Comprehensive Economic and Trade Agreement (CETA). The amendments incorporate India-UK CETA into the list of FTAs under FTP 2023 and permit exporters to obtain CoO through Self Declarationin addition to authorized agency certification.
The notification authorizes DGFT offices, the Export Inspection Council and the sector-specific bodies such as APEDA, MPEDA, Spices Board and others for designated products, while specified SEZ authorities may issue CoO for goods manufactured within their jurisdictions. The measures are aimed at facilitating exporters' access to preferential tariff benefits under the agreement while providing greater flexibility and ease of compliance.
Amendment in export policy of sugar
Notification No. 16/2026-27 dated 13 May 2026
The export policy for sugar (raw sugar, white sugar and refined sugar) has been amended. Key highlights include:
- The export policy of Sugar (Raw Sugar, White Sugar and Refined Sugar) under the ITC (HS) Codes 1701 14 90 and 1701 99 90 has been amended from 'Restricted' to 'Prohibited'.
- The revised policy is effective immediately and shall remain in force until 30 September 2026 or until further orders, whichever is earlier.
- This prohibition is not applicable to Sugar being
exported under:
- EU and USA under CXL and TRQ quota,
- Advance Authorization Scheme (AAS),
- Government-to-Government exports, and,
- Consignments already in the physical export pipeline.
While exports of sugar have been prohibited under the revised policy, specific exemptions have been retained to honor international commitments, facilitate exports under export promotion schemes and avoid disruption to consignments already in the export pipeline.