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Dated: 15.09.2026
DGFT Extends Deadline for Surrender of Unutilised Raw Sugar TRQ Quantity
The Directorate General of Foreign Trade (DGFT), Department of Commerce, has extended the timeline for surrender of unutilised Tariff Rate Quota (TRQ) quantity allocated for import of 10 Lakh Metric Tonnes (LMT) of Raw Sugar.
The extension has been notified through Public Notice No. 30/2026-2027 dated 14 September 2026, issued in exercise of powers under Paragraphs 1.03 and 2.04 of the Foreign Trade Policy (FTP) 2023. The Public Notice continues the framework earlier prescribed under Public Notice No. 27/2026-2027 dated 20 August 2026.
Unutilised Raw Sugar TRQ Can Now Be Surrendered Till 30 September 2026
- According to the DGFT notification, TRQ holders who have been allocated quantity for import of Raw Sugar under the relevant TRQ may now surrender any unutilised allocated quantity up to 30 September 2026.
- The extension specifically relates to the timeline prescribed under Paragraph 5 of Public Notice No. 27/2026-2027 dated 20 August 2026.
- This provides an additional opportunity to TRQ holders who may not be in a position to utilise the quantity originally allocated to them to formally surrender the unused allocation within the extended period.
0.5% of CIF Value Payable on Surrendered Quantity
- The extension is, however, subject to an important financial condition.
- DGFT has stipulated that surrender of the unutilised TRQ quantity will be permitted subject to payment of an amount equivalent to 0.5% of the CIF value of the surrendered quantity, in accordance with the existing modalities.
- Therefore, the extension does not amount to an unconditional waiver of the requirements applicable to surrender. TRQ holders seeking to avail themselves of the extended timeline will have to comply with the prescribed payment requirement.
Other Conditions Remain Unchanged
- DGFT has expressly clarified that all other terms and conditions contained in Public Notice No. 27/2026-2027 dated 20 August 2026 will remain unchanged.
- Accordingly, Public Notice No. 30/2026-2027 should be read as a limited amendment extending the surrender timeline rather than as a replacement of the earlier TRQ framework.
Legal and Policy Basis
- The Public Notice has been issued under Paragraphs 1.03 and 2.04 of FTP 2023. It has been issued by the Directorate General of Foreign Trade under the Ministry of Commerce & Industry, Government of India.
- The notification has been signed by Lav Agarwal, Director General of Foreign Trade & Ex-officio Additional Secretary to the Government of India, and has been issued from File No. 01/89/180/43/AM-26/PC-2(A)/[E-47338].
What Does the Extension Mean for TRQ Holders?
- The Public Notice is particularly relevant for entities that received allocations under the 10 LMT Raw Sugar import TRQ but have not been able to utilise the entire allocated quantity.
- Such TRQ holders should now review their actual import position against the quantity allocated and determine whether any balance quantity is likely to remain unutilised. Where surrender is required, the process should be completed on or before 30 September 2026, together with compliance with the applicable 0.5% CIF-value payment requirement.
- Importers should also note that the present Public Notice deals specifically with the surrender of unutilised TRQ quantity. It does not, on its face, alter the other conditions governing the original TRQ allocation or import framework.
Compliance Takeaway
The extension gives Raw Sugar TRQ holders a further window to regularise their unutilised allocations. However, businesses should not treat the extended deadline as a change in the substantive conditions of the TRQ scheme.
The key compliance points are: 30 September 2026 is the extended surrender deadline; the surrender attracts payment equivalent to 0.5% of the CIF value of the surrendered quantity; and all other conditions of Public Notice No. 27/2026-2027 remain unchanged.
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Source: DGFT
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