DGFT & CBIC Updates: Key Trade Compliance Changes from 29 May to 05 June 2026

India’s trade compliance environment continues to move toward greater tariff precision, origin-based duty treatment, digital documentation, and faster authorisation processes. The latest DGFT and CBIC notifications issued around May–June 2026 introduce several important changes for importers, exporters, customs brokers, manufacturers, and trade compliance teams.

These updates cover cotton import duty relief, India-Oman CEPA implementation, tariff value revisions, new SION norms, updated export policy alignment, and countervailing duty on textured tempered glass. For businesses involved in customs filing, documentation, classification, and duty planning, these changes require careful attention because even a small missed update can lead to wrong duty calculation, incorrect HS code usage, delayed clearances, or compliance gaps.

Key Updates Covered in This Blog

The uploaded notifications highlight six major compliance areas:

1. Temporary duty exemption on cotton imports under HS Heading 5201

2. India-Oman CEPA rules of origin and preferential duty treatment

3. DGFT enablement of Certificate of Origin under India-Oman CEPA

4. Updated tariff values for edible oils, brass scrap, gold, silver, and areca nuts

5. New SION norms for chemical and allied products

6. Continued countervailing duty on textured tempered glass from Malaysia

1. Cotton Imports Get Temporary Duty Relief

CBIC Notification No. 19/2026-Customs, dated 30 May 2026, exempts cotton falling under Heading 5201 from the whole of Basic Customs Duty and Agriculture Infrastructure and Development Cess when imported into India. The exemption is effective from 1 June 2026 and remains valid up to 31 October 2026.

This is a significant relief for textile manufacturers, yarn producers, garment exporters, and cotton-dependent supply chains. By removing duty and AIDC for a defined period, the notification can help reduce landed cost pressure and improve raw material availability during the exemption window.

For importers and customs brokers, the key compliance point is timing. The exemption is period-specific. Shipments must be assessed correctly based on the effective date and validity period. Businesses should ensure that Bill of Entry filing, shipment arrival, duty computation, and supporting documentation are aligned with the notification period.

What Businesses Should Do

Cotton importers should review pending and upcoming consignments under Heading 5201 and ensure correct exemption application during filing. Customs brokers should update duty master data, HS code references, and internal filing checklists to avoid accidental duty application during the relief period.

2. India-Oman CEPA Comes Into Operational Focus

CBIC Notification No. 48/2026-Customs (N.T.), dated 29 May 2026, introduces the Customs Tariff Rules for determining the origin of goods under the Comprehensive Economic Partnership Agreement between India and Oman. These rules come into force from 1 June 2026.

The notification defines the framework for origin determination, including key concepts such as CIF value, FOB value, ex-works price, customs value, originating materials, non-originating materials, competent authority, customs administration, and issuing authority. These definitions matter because preferential tariff benefits under any trade agreement depend on whether the imported goods genuinely qualify as originating goods.

For businesses trading between India and Oman, this is not only a tariff opportunity. It is also a documentation responsibility. Preferential duty treatment will depend on proper Certificate of Origin issuance, correct origin criteria, and the importer’s ability to support the claim during customs verification.

3. Preferential Tariff Claims Will Require Strong Origin Documentation

The India-Oman CEPA origin rules provide a detailed framework for Certificate of Origin issuance, verification, retrospective issuance, minor discrepancy handling, and third-party invoicing.

The Certificate of Origin template includes fields such as exporter details, producer details, consignee details, transport details, invoice number and date, HS code, description of goods, origin criteria, package details, gross weight or quantity, certification by issuing authority, and declaration by exporter.

The rules also allow retrospective issuance of a Certificate of Origin within twelve months from the date of shipment. In case of theft, loss, or destruction of the physical copy, a certified true copy may be issued within the validity period of the original certificate. Minor typing or formatting discrepancies may not automatically invalidate the Certificate of Origin, provided they do not affect authenticity or accuracy.

This gives businesses some procedural flexibility, but it does not reduce the need for accurate documentation. Origin claims must still be backed by the right invoice, HS code, product description, origin criteria, and supporting records.

Why This Matters

Under preferential trade agreements, customs authorities can verify the authenticity and correctness of Certificates of Origin. The India-Oman CEPA rules allow verification through requests for information from the importer, assistance from the exporting country’s competent authority, written questionnaires, exceptional site visits, and other agreed procedures.

Importers should therefore maintain complete and retrievable records for every preferential duty claim. Any mismatch between the invoice, Certificate of Origin, HS code, product description, origin criteria, and Bill of Entry can create verification risk.

4. DGFT Enables Certificate of Origin Issuance Under India-Oman CEPA

DGFT Public Notice No. 16/2026-27, dated 2 June 2026, amends Para 2.88(a) of the Handbook of Procedures 2023 by adding the India-Oman Comprehensive Economic Partnership Agreement to the list of FTAs. The effect of this public notice is to facilitate exporters in obtaining Certificates of Origin under India-Oman CEPA through the system of issuance by authorised agencies.

This update is important for exporters because it connects the trade agreement framework with the operational process of obtaining Certificates of Origin. Exporters shipping eligible goods to Oman can now follow the authorised CoO issuance system for India-Oman CEPA benefits.

For exporters, the practical task is to ensure that product classification, origin eligibility, invoice details, supporting documents, and exporter declarations are ready before applying for a Certificate of Origin.

5. India-Oman CEPA Duty Concessions and TRQ Conditions

CBIC Notification No. 20/2026-Customs, dated 31 May 2026, provides duty concessions for goods imported from Oman under the India-Oman CEPA framework. The notification includes multiple tables covering BCD rates, AIDC-related treatment, and tariff rate quota provisions. It also states that the exemption is available only if the importer proves that the goods are of Oman origin in accordance with the applicable origin rules and CAROTAR framework.

The notification also includes TRQ-related conditions. TRQ authorisation must be allotted by DGFT, contain the importer details, IEC, customs notification number, tariff item, quantity, and validity period. The TRQ authorisation must be issued electronically by DGFT and transmitted to the Indian Customs EDI System. Imports against TRQ are allowed only upon electronic debit in ICES.

Compliance Impact

Importers claiming India-Oman CEPA benefits should not treat preferential rates as automatic. They must validate:

• Whether the product is covered under the relevant tariff table

• Whether the goods meet the Oman origin requirements

• Whether the Certificate of Origin is valid

• Whether any TRQ condition applies

• Whether electronic authorisation and ICES debit are required

A customs filing system must be updated to capture these conditions correctly, otherwise duty benefit claims may be delayed, denied, or questioned later.

6. Updated Tariff Values for Edible Oils, Brass Scrap, Gold, Silver, and Areca Nuts

CBIC Notification No. 49/2026-Customs (N.T.), dated 29 May 2026, revises tariff values under the existing tariff value notification framework. The updated tariff values include crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, gold, silver, and areca nuts.

Some key values include:

• Crude Palm Oil: USD 1218 per metric tonne

• RBD Palm Oil: USD 1222 per metric tonne

• Crude Soya Bean Oil: USD 1244 per metric tonne

• Brass Scrap: USD 7655 per metric tonne

• Gold: USD 1423 per 10 grams

• Silver: USD 2368 per kilogram

• Areca Nuts: USD 9155 per metric tonne

These tariff values are critical for customs valuation and duty calculation. Importers dealing in edible oils, precious metals, brass scrap, and areca nuts should ensure that the latest tariff values are reflected in their duty calculation systems from the effective date.

7. DGFT Proposes Alignment of Export Policy Schedule with Finance Act 2026

DGFT Trade Notice No. 07/2026-27 invites comments on the alignment of Schedule-II Export Policy of ITC (HS), 2022, with amendments introduced through the Finance Act, 2026. The notice mentions proposed changes in chapter notes, HS codes, and product descriptions.

The annexure includes changes across multiple chapters, including fishery products, fruits, oil seeds, plant extracts, chemicals, minerals, machinery parts, electrical items, and containers. One notable example is Chapter 86, where container classification is proposed to be split into refrigerated containers and other containers under heading 8609.

This matters because export policy compliance depends heavily on correct HS classification. When HS codes are deleted, split, renamed, or restructured, exporters must update their product masters, licences, authorisations, shipping bill data, and internal compliance logic.

Why Exporters Should Track This Closely

Exporters often rely on older HS code mappings in ERP systems, Excel sheets, CHA records, and licence databases. If these are not updated, export documentation may carry outdated codes or descriptions. That can create a mismatch at filing, delay shipping bill processing, or trigger clarification from authorities.

8. Six New SION Norms Notified for Chemical and Allied Products

DGFT Public Notice No. 14/2026-27 notifies six new Standard Input Output Norms under Chemical and Allied Product Group A. The newly notified SION numbers are A-3702 to A-3707. These cover Artemether, Artesunate, Dihydro Artemisinin, and Doxycycline Hyclate DR Tablets in 100 mg, 150 mg, and 200 mg strengths.

The notice states that these new SIONs will enable Regional Authorities to issue Advance Authorisations directly, removing the need for case-by-case referrals to the Norms Committee. This is expected to speed up approvals and bring greater uniformity in decision-making.

For pharma and chemical exporters, this is a process improvement. Defined SION norms reduce uncertainty around input-output entitlement and make Advance Authorisation applications more predictable.

9. Countervailing Duty Continued on Textured Tempered Glass from Malaysia

Notification No. 02/2026-Customs (CVD), dated 2 June 2026, continues countervailing duty on imports of textured toughened or tempered coated and uncoated glass originating in or exported from Malaysia. The goods fall under headings 7003, 7005, 7007, 7016, 7020, and 8541.

The notification states that DGTR had concluded that cessation of the countervailing duty would likely lead to continuation or recurrence of subsidisation and injury to the domestic industry. The duty rates specified include 9.71% for named producers and 10.14% for other applicable producer/export combinations.

The product is described as textured toughened tempered glass with a minimum 90.5% transmission, thickness not exceeding 4.2 mm, including tolerance, and at least one dimension exceeding 1500 mm. It is also known as solar glass, solar PV glass, low-iron solar glass, high-transmission photovoltaic glass, and related names.

Practical Impact

Importers in solar, glass, and allied sectors must check whether their product falls within the scope of the notification, not only by HS heading but also by product description. The notification makes it clear that customs classification is indicative and not binding on the scope of the product under consideration. This means businesses should examine product specifications, producer details, country of origin, country of export, and invoice declaration requirements before filing.

What These Updates Mean for Trade Compliance Teams

These notifications show that compliance is becoming more data-driven, document-driven, and rule-specific. Importers and exporters cannot rely only on broad product categories. They need accurate HS classification, duty mapping, origin documentation, exemption tracking, tariff value updates, and authorisation controls.

The most important operational actions are:

• Update HS code masters and product descriptions

• Review the duty exemption logic for cotton imports

• Update tariff values for affected commodities

• Prepare for India-Oman CEPA preferential duty claims

• Ensure Certificate of Origin documentation is complete

• Track TRQ authorisation conditions wherever applicable

• Update Advance Authorisation workflows for new SIONs

• Review countervailing duty exposure for textured tempered glass imports

Why Digital Customs Compliance Matters

When notifications change, manual systems create risk. A duty exemption may be missed. A tariff value may remain outdated. A Certificate of Origin field may be incomplete. A deleted HS code may continue to be used. A preferential duty claim may be filed without the right supporting records.

This is where a digital customs compliance platform becomes important.

Live IMPEX helps customs brokers, exporters, and importers manage customs filing with better accuracy, updated compliance logic, document handling, and ICEGATE-connected workflows. It supports faster filing, better tracking, and audit-ready documentation for businesses that need to stay aligned with frequent DGFT and CBIC updates.

In a compliance environment where rules change quickly, the advantage is not only knowing the update, but also applying it correctly in every filing.

Conclusion

The latest DGFT and CBIC updates bring important changes across import duty relief, preferential trade agreement implementation, tariff valuation, export policy alignment, SION norms, and trade remedial duties. Cotton importers, India-Oman traders, chemical exporters, solar glass importers, customs brokers, and compliance teams should review these notifications carefully and update their filing processes immediately.

For businesses handling high shipment volumes, these updates reinforce one clear point: customs compliance cannot depend on scattered files, manual tracking, or outdated duty sheets. It requires a connected, updated, and audit-ready system that helps teams file correctly every time.