βIndirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisoryβ
Dated: 11.04.2026
Extension of Deadline for TRQ Applications under India-Mauritius CECPA and India-Nepal Treaty for FY 2026-27
The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce & Industry, Government of India, has issued Public Notice No. 03/2026-27, dated April 10, 2026, announcing an extension to the deadline for submitting Tariff Rate Quota (TRQ) applications under the India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA) and the India-Nepal Treaty for the fiscal year 2026-27. This extension provides stakeholders additional time to submit their applications, with the new deadline set for April 25, 2026.
What is a Tariff Rate Quota (TRQ)?
A Tariff Rate Quota (TRQ) is a trade policy tool that allows a specific quantity of goods to be imported at a reduced tariff rate, while imports above this quota are subject to higher tariffs. TRQs are often used in Free Trade Agreements (FTAs) and Preferential Trade Agreements (PTAs) to promote trade between partner countries while protecting domestic industries.
Details of the Extended TRQ Deadlines
The extension applies to specific products under the India-Mauritius CECPA and the India-Nepal Treaty, as outlined in Appendix-2A of the Foreign Trade Policy (FTP) 2023. Below are the details of the products and their respective quotas:
A. TRQ under India-Mauritius CECPA
The following products are eligible for TRQ under the India-Mauritius CECPA:
| S.No | ITC(HS) Code | Description | Tariff Rate Quota Quantity |
| 1 | 06031900 | Fresh: — Other | 15 tons |
| 2 | 08043000 | Pineapples | 1,000 tons |
| 3 | 08109060 | Lichi | 250 tons |
| 4 | 09051000 | Vanilla: Neither crushed nor ground | 15 tons |
| 5 | 09052000 | Vanilla: Crushed or ground | 1 ton |
| 6 | 16041410 | Tunas | 7,000 tons (combined for all goods) |
| 7 | 16041490 | Other | |
| 8 | 16042000 | Other prepared or preserved fish | |
| 9 | 17011490 | Specialty Sugar | 15,000 tons |
| 10 | 22030000 | Beer made from malt | 2,000,000 litres |
| 11 | 22060000 | Fruit Wine: Other fermented beverages (e.g., cider, perry, mead, sake) | 5,000 litres |
| 12 | 22084011 | Rum in containers holding 2L or less | 1.5 million litres (combined for all goods) |
| 13 | 22084012 | Other in containers holding 2L or less | Β 1.5 million litres (combined for all goods) |
| 14 | 22084091 | Other Rum | Β 1.5 million litres (combined for all goods) |
| 15 | 22084092 | Other | Β 1.5 million litres (combined for all goods) |
| 16 | 6104; 6102; 6103; 6105; 6106; 6109; 6110; 6111; 6112; 6203; 6304 | Articles of Apparel and Clothing Accessories | 7.5 million pieces (at least 5 million pieces must be manufactured from yarn/fabric sourced from India) |
B. TRQ under the India-Nepal Treaty
The following products are eligible for TRQ under the India-Nepal Treaty:
| S.No | Description | HS Code | Tariff Rate Quota Quantity |
| 1 | Vegetable fats (Vanaspati) from Nepal | 1516 20 | 1 Lakh MT |
| 2 | Acrylic Yarn from Nepal | 5509 | 10,000 MT |
| 3 | Copper products from Nepal | Chapter 74 of ITC(HS) and 8544 | 10,000 MT |
| 4 | Zinc Oxide from Nepal | 2817 | 2,500 MT |
Import Procedures and Conditions
The import procedures for the listed items will be permitted subject to the arrangements and procedures specified in the relevant annexures of Appendix 2-A of the FTP, 2023:
- India-Mauritius CECPA:Β Import procedures for the listed items will follow the arrangements outlined in Annexure-III of Appendix 2-A.
- India-Nepal Treaty:Β Import procedures for the listed items will adhere to the arrangements specified in Annexure-VI of Appendix 2-A.
Effect of the Public Notice
The extension of the deadline for TRQ applications under the India-Mauritius CECPA and India-Nepal Treaty for FY 2026-27 provides stakeholders with additional time to submit their applications. The new deadline is April 25, 2026, ensuring that businesses and traders have sufficient time to comply with the requirements and benefit from the preferential tariff rates under these agreements.
Key Takeaways
- Extended Deadline:Β The last date for TRQ applications is now April 25, 2026.
- Eligible Products:Β A wide range of products, including fresh produce, specialty sugar, apparel, and copper products, are covered under the TRQ.
- Import Procedures:Β All imports under the TRQ are subject to specific arrangements and procedures outlined in the FTP, 2023.
- Benefits:Β The extension allows businesses to take advantage of reduced tariff rates under the India-Mauritius CECPA and India-Nepal Treaty.
In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.
We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!
Source: DGFT
Handy Download:
Connect with us for more-
@ Team S J EXIM SERVICES, New Delhi, IN
CP: Ms. Shubhra Jha, Founder
Tel: +91-11-4999 2707 I +91-9999005693
Web: www.sjexim.services
EMAIL: operations@sjexim.services I shubhra@sjexim.services
Facebook: www.facebook.com/sjeximservices
LinkedIn: https://www.linkedin.com/company/90794255/admin/feed/posts/
YouTube: https://www.youtube.com/@sjeximIndia
Subscribe our WhatsApp Channel: https://whatsapp.com/channel/0029VaTxDT8JZg4CHEOSoK47
Subscribe our Telegram Channel: https://t.me/sjeximindia









Leave a Reply