DGFT Updates to ITC (HS) 2022 Schedule-I (Import Policy) in Sync with Finance Act 2025

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Dated: 18.10.2025

DGFT Updates to ITC (HS) 2022 Schedule-I (Import Policy) in Sync with Finance Act 2025

The Government of India, through the Ministry of Commerce & Industry and the Directorate General of Foreign Trade (DGFT), has issued Notification No. 44/2025-26 on October 15, 2025. This notification announces significant amendments to the Indian Trade Classification (Harmonized System) [ITC (HS)] 2022 Schedule-I (Import Policy) to align it with the Finance Act, 2025 (No. 07 of 2025). These changes aim to streamline import policies and ensure compliance with the latest legislative updates.

Key Highlights of the Notification

Legal Framework:
- The amendments are made under the powers conferred by Section 3 and Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, as amended, and in accordance with paragraphs 1.02 and 2.01 of the Foreign Trade Policy (FTP) 2023.
Immediate Implementation:
- The updated ITC (HS) 2022 Schedule-I (Import Policy) comes into effect immediately upon the issuance of this notification.
Availability:
- The updated import policy is accessible on the official DGFT website: https://dgft.gov.in.

Major Changes in ITC (HS) 2022 Schedule-I (Import Policy) 

The notification introduces, deletes, amends, splits, and merges various ITC (HS) codes and their respective policy conditions. Below are the key changes:

Introduction of Policy Condition No. 07

A new policy condition has been added to Chapters 29 and 38, which states:

“The import of pesticides will be subject to a Certificate of Registration issued by the Central Insecticides Board & Registration Committee (CIB&RC) under the Ministry of Agriculture & Farmers Welfare and also non-prohibition for import under the Insecticides Act, 1968.”

This condition ensures that imported pesticides meet regulatory standards and are not prohibited under the Insecticides Act, 1968.

Changes to ITC (HS) Codes 

The notification provides a detailed list of ITC (HS) codes that have been modified. These changes include:

Deleted Items: Several items have been removed from the import policy, such as “Rice, parboiled” (10063010), “Other roasted nuts and seeds” (20081920), and “Waste oils containing polychlorinated biphenyls” (27109100).
New Additions: New codes have been introduced, such as “Parboiled: Rice, GI recognised” (10063011) and “Makhana: Popped” (20081921).
Amended Items: Some items have been reclassified or updated with new policy conditions. For example, “Magnesium phosphide plates, zinc phosphide” (28539050) is now free for import but subject to Policy Condition No. 07.

Revised Descriptions

The notification also updates the descriptions of certain HS codes to provide clarity. For instance:

HS Code 28121930 is now described as “Arsenic trichloride.”
HS Code 29051910 is revised to “3,3-Dimethylbutan-2-ol (pinacolyl alcohol).”

Supplementary Notes

The notification includes revised supplementary notes for various chapters, providing detailed definitions and clarifications for specific tariff items. For example:

Chapter 10: Defines “Rice, GI recognised” as rice varieties recognized by the Geographical Indications (GI) Registry under the Geographical Indications of Goods (Registration and Protection) Act, 1999.
Chapter 20: Clarifies that “makhana” refers to the seed of the plant Euryale ferox Salisb. , commonly known as gorgon nut or fox nut.

Section Notes and Chapter-wise Main Notes 

The notification also amends section notes and chapter-wise main notes to ensure consistency with the Finance Act, 2025. These notes provide additional guidance on the classification and import conditions for specific items.

Effect of the Notification

The amendments to ITC (HS) 2022 Schedule-I (Import Policy) are designed to align India’s import regulations with the provisions of the Finance Act, 2025. This synchronization ensures that the import policy remains relevant and compliant with the latest legislative framework. The changes are expected to streamline the import process, enhance regulatory compliance, and support the government’s efforts to promote sustainable and safe trade practices.

Conclusion

The updated ITC (HS) 2022 Schedule-I (Import Policy) reflects the Government of India’s commitment to maintaining a robust and transparent trade framework. By aligning the import policy with the Finance Act, 2025, the government aims to facilitate trade while ensuring compliance with national regulations. Importers and stakeholders are encouraged to review the updated policy on the DGFT website and ensure adherence to the new guidelines.

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Source: DGFT

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