Exporting Sugar from India to the EU under the 2025-26 Tariff Rate Quota (TRQ)

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 08.05.2026

Exporting Sugar from India to the EU under the 2025-26 Tariff Rate Quota (TRQ)

Exporting sugar from India to the European Union (EU) under the Tariff Rate Quota (TRQ) for the year 2025-26 is governed by a detailed set of procedures and eligibility requirements. This article provides a step-by-step overview for exporters, ensuring compliance and maximizing opportunities under the scheme.

Overview of the TRQ Scheme

The Government of India has allocated a quota of 5,841 metric tonnes (MT) of sugar for export to the EU for the period October 2025 to September 2026. The Agricultural and Processed Food Products Export Development Authority (APEDA) operates this quota, with strict adherence to guidelines set by the Directorate General of Foreign Trade (DGFT).

Key Features of the 2025-26 TRQ for Sugar Export

Quota Allocation
- Total quota: 5,841 MT for the year.
- Tenders are invited for an initial allocation of 805.05 MT.
- Allocation is based on the highest Free on Board (FOB) price quoted in USD per MT.
- Maximum allocation per bid: 1,100 MT; total allocation per exporter: 2,900 MT.
Eligibility Criteria
- Valid Importer Exporter Code (IEC).
- CA-certified turnover in sugar trade for the last three years (2022-23, 2023-24, 2024-25), with an average turnover at least three times the requested allocation.
- Valid proforma invoice/contract with an EU importer holding a valid import license.
- Exporter must not be blacklisted by any government organization (declaration required).
Application Process
- Submit a sealed tender to APEDA, New Delhi, by 12th May 2026, 2:00 p.m.
- Include all required documents (see checklist below).
- Tenders are opened the same day at 3:30 p.m. in the presence of applicants.
- Registration-cum-Allocation Certificate (RCAC) is issued within 15 working days to successful bidders.
Required Documents
- Copy of valid IEC code.
- CA-certified turnover certificate for the last three years.
- Proforma invoice/contract with the EU importer.
- Copy of the EU import license.
- Declaration of not being blacklisted (Annexure-V).
- Original bank guarantee (5% of TRQ value at applied FOB price, valid until 31st December 2026, claimable until 31st December 2027).
- Receipt of processing charges (Rs. 11.80 per MT, paid online to APEDA).
- Application fee (Rs. 23,600 per bid, via demand draft to APEDA).
Allocation and Compliance
- Quota is allocated to the highest FOB price bidders; if quantities remain, allocation continues in descending order of price.
- In case of identical FOB prices, allocation is on a pro-rata basis.
- No changes to exporter/importer names or FOB price after RCAC issuance.
- Exporters must ensure shipments reach the EU within RCAC validity (up to 30th September 2026).
Reporting and Penalties
- Exporters must submit actual export details within 15 days of RCAC expiry.
- Monthly export status reports are required by the 5th of each month, with supporting documents.
- Failure to export the full allocated quantity may result in forfeiture of the bank guarantee.

Step-by-Step Application Checklist

Prepare all required documents and ensure eligibility.
Fill out the tender form (Annexure I) and enclose:
- IEC code copy
- Turnover certificate
- Proforma invoice/contract
- EU import license copy
- Declaration (Annexure-V)
- Bank guarantee (Annexure II)
- Processing charge receipt
- Application fee demand draft
Submit the sealed tender to APEDA by the deadline.
Await scrutiny and possible issuance of RCAC.
After allocation, ensure timely shipment and compliance with reporting requirements.

Important Bank Details for Payments

Processing Charges:
- Account: 57022180304 (State Bank of India, IFSC: SBIN0007407)
Bank Guarantee:
- Account: 50200008509205 (HDFC Bank, IFSC: HDFC0000467)

Key Deadlines

Tender submission: By 12th May 2026, 2:00 p.m.
RCAC validity: Up to 30th September 2026
Bank guarantee validity: Up to 31st December 2026 (claimable until 31st December 2027)

Compliance and Quality Assurance

Exporters must certify awareness of EU quality requirements and commit to exporting only compliant sugar. Non-compliance or substandard exports can result in penalties and blacklisting.

Conclusion

The TRQ scheme for sugar export to the EU offers significant opportunities for Indian exporters, provided they adhere strictly to the guidelines and timelines. Careful preparation and compliance with documentation, financial, and reporting requirements are essential for successful participation.

Listen to this on our #YouTube Channel

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: APEDA

Disclaimer

Handy Download:

APEDA Trade Notice 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/