India Trade & Customs Updates: Key Changes Issued Between 11 to 17 October 2026
Updated: 9 hours ago
India has introduced several important trade and customs policy updates covering free trade agreements, import authorisations, customs duty concessions, tariff values, duty drawback rates, export certification, and customs infrastructure.
The Central Board of Indirect Taxes and Customs (CBIC), Directorate General of Foreign Trade (DGFT), and Ministry of Finance have issued key notifications affecting importers, exporters, customs brokers, and logistics service providers.
Here is a breakdown of the latest regulatory changes and their impact on international trade operations.
1. CBIC Notifies Rules of Origin for India–New Zealand FTA
The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 82/2026-Customs (N.T.), dated 12 October 2026, has notified the Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between India and New Zealand) Rules, 2026. These rules will come into force on 20 October 2026.
The rules establish the requirements for determining whether goods qualify as originating under the India–New Zealand Free Trade Agreement and are eligible for preferential tariff treatment.
Key Changes
Origin criteria: Goods must be wholly obtained or produced in India or New Zealand, or satisfy applicable Product Specific Rules and other origin requirements.
Bilateral cumulation: Originating materials from one country may be treated as originating when incorporated into goods produced in the other country.
Qualifying Value Content: Build-up and build-down methods are provided for calculating qualifying value content wherever applicable.
Proof of Origin: Preferential tariff claims may be supported by a Certificate of Origin or an eligible origin declaration.
Documentation requirements: Proof of Origin is generally valid for 12 months, while relevant origin records must be maintained for at least five years, subject to applicable laws.
The rules also cover transit through third countries, origin verification, post-importation claims, and conditions under which preferential tariff treatment may be denied.
Impact on Trade
Importers claiming preferential tariffs under the India–New Zealand FTA must verify product classification, origin eligibility, and supporting documentation before filing customs declarations.
Customs brokers should ensure consistency across Certificates of Origin, commercial invoices, and shipment records to avoid discrepancies in preferential tariff claims.
2. Government Notifies Preferential Customs Duty Rates for Imports from New Zealand
The Ministry of Finance, through Notification No. 32/2026-Customs, dated 16 October 2026, has notified customs duty concessions for eligible goods imported into India from New Zealand under the India–New Zealand Free Trade Agreement.
The notification prescribes preferential Basic Customs Duty (BCD) rates and applicable Agriculture Infrastructure and Development Cess (AIDC) and Health Cess rates across specified tariff classifications.
Key Changes
Preferential customs duty: Eligible goods originating in New Zealand may receive concessional duty rates specified in the notification.
Product-specific concessions: Separate tariff schedules provide duty treatment for different categories of imported goods.
Tariff Rate Quotas: Certain products qualify for concessional duty rates within specified annual import quantities.
Origin verification: Importers must demonstrate that goods originate in New Zealand under the applicable rules of origin.
Conditional exemptions: Certain concessions require additional documentation, certification, or authorisation.
The notification includes extensive product-wise schedules covering goods subject to different preferential duty treatments, quota arrangements, and eligibility conditions.
Impact on Trade
Importers sourcing goods from New Zealand should review the relevant tariff classifications and preferential rates before filing Bills of Entry.
Customs brokers must verify origin eligibility, supporting documents, quota authorisations where applicable, and the conditions attached to preferential duty claims.
3. DGFT Notifies Tariff Rate Quota Procedure Under India–New Zealand FTA
The Directorate General of Foreign Trade (DGFT), through Public Notice No. 33/2026-27, dated 17 October 2026, has amended Paragraph 2.92 and Appendix 2A of the Handbook of Procedures, 2023, to introduce the Tariff Rate Quota (TRQ) allocation procedure under the India–New Zealand Free Trade Agreement.
The new provisions will take effect from 20 October 2026 and establish the framework for allocation and management of import quotas for specified products originating in New Zealand.
Key Changes
The notification introduces TRQ provisions for apples, kiwifruit, albumins, and certified Mānuka honey.
Product | In-Quota Duty | Annual TRQ Quantity |
Apples | 25%, subject to CIF conditions | Year 2: 35,000 MT, increasing to 45,000 MT from Year 6 |
Kiwifruit | 0%, subject to CIF conditions | Year 2: 8,000 MT, increasing to 15,000 MT from Year 6 |
Albumins | 11% | Year 1: 200 MT, increasing to 3,000 MT from Year 5 |
Certified Mānuka Honey | 20%, subject to CIF conditions | Year 1: 40 MT; Year 2 onwards: 200 MT |
No TRQ quantity is provided for apples or kiwifruit in Year 1.
The notification specifies minimum CIF thresholds of USD 1.25/kg for apples, USD 1.80/kg for kiwifruit, and USD 30/kg for certified Mānuka honey.
TRQ Allocation and Application Procedure
Export certificates: New Zealand will allocate quotas to exporters or producers through export certificates identifying the product, quantity, and designated Indian importer.
DGFT application: Indian importers must apply for TRQ authorisation through the DGFT portal under Services → Import Management System → Tariff Rate Quota (TRQ).
Electronic authorisation: DGFT will issue TRQ authorisations electronically and transmit them to the Indian Customs EDI System (ICES).
Electronic quota debiting: Imports against the approved quota will be permitted through electronic debiting in ICES.
Quota validity: Authorisations will remain valid only for the applicable quota year, and unused quantities will lapse upon expiry.
The quota window for apples runs from 1 April to 31 August, while the window for kiwifruit runs from 1 April to 15 October annually. Albumins and Mānuka honey have year-round quota windows.
The first quota year runs from the agreement's entry into force until 31 December 2026. Subsequent quota years follow the calendar year.
Impact on Trade
Importers dealing in the specified products must coordinate with New Zealand exporters to obtain the required export certificates and apply for TRQ authorisations through the DGFT portal.
Customs brokers should verify quota availability, authorisation validity, applicable CIF conditions, and electronic quota debiting before filing import declarations.
The new procedure provides a structured mechanism for claiming preferential import benefits under the India–New Zealand FTA.
4. DGFT Simplifies Import Authorisation Procedure for Silver
The Directorate General of Foreign Trade (DGFT), through Trade Notice No. 30/2026-27, dated 13 October 2026, has introduced a simplified procedure for expedited issuance of import authorisations for specified silver items under ITC(HS) Chapter 71.
The procedure applies to eligible fresh and revised applications submitted on or after 15 October 2026.
It covers ITC(HS) codes 71069110, 71069120, 71069221, and 71069229, excluding silver dore.
Key Changes
Eligible applicants may seek expedited processing by submitting a self-declaration confirming that imports will be made at the generally applicable customs duty rate without claiming concessions.
Applicants must complete all mandatory fields on the DGFT portal and justify the quantity and value of imports.
Existing applicants with pending applications will receive a one-time opportunity to revise their submissions.
Authorised silver must be procured through the India International Bullion Exchange (IIBX) or nominated banks/agencies specified under Appendix 4B of the Foreign Trade Policy.
Import authorisations will remain valid for six months from issuance and cannot be extended.
DGFT may request additional information or conduct detailed scrutiny wherever necessary.
Impact on Trade
The simplified procedure may reduce authorisation processing time for eligible silver importers.
Importers and customs brokers must continue to comply with applicable import restrictions, procurement conditions, and documentation requirements before arranging shipments.
5. DGFT Extends Minimum Import Price Condition on Glufosinate and Its Salts
The Directorate General of Foreign Trade (DGFT), through Notification No. 43/2026-27, dated 12 October 2026, has extended the Minimum Import Price (MIP) condition applicable to imports of Glufosinate and its salts under Chapter 38 of ITC(HS), 2022, until 12 April 2027.
The MIP condition was originally imposed through Notification No. 10/2026-27, dated 13 April 2026. All other terms and conditions of the earlier notification remain unchanged.
The extension applies to HS codes 38089193, 38089199, 38089361, 38089391, 38089399, 38089912, 38089991, and 38089999.
Impact on Trade
Importers dealing in Glufosinate and its salts must continue to comply with the existing MIP requirements until April 2027.
Customs brokers should verify the applicable HS classifications and ensure that import declarations comply with the prevailing import policy conditions.
6. DGFT Revises Export Policy for Prepared Culture Media
The Directorate General of Foreign Trade (DGFT), through Notification No. 44/2026-27, dated 12 October 2026, has amended the export policy conditions for Prepared Culture Media falling under ITC(HS) Code 38210000, with immediate effect.
The products covered include prepared culture media used for the development or maintenance of microorganisms, including viruses and similar organisms, as well as plant, human, or animal cells.
The export policy remains Free. However, the revised conditions establish a certification procedure wherever the importing country requires a Shipment Clearance Certificate and Health Certificate.
Key Changes
Shipment Clearance Certificate: CAPEXIL may issue a consignment-wise certificate containing exporter details, IEC number, product description, quantity, invoice details, loading port, and destination.
Health Certificate: After shipment, exporters must provide consignment-wise details to the buyer for certification wherever required by the importing country.
Certification authorities: The Health Certificate is to be issued jointly by CAPEXIL and the designated Regional Animal Husbandry Quarantine Officer wherever such certification is required or mandated by the importing country.
Impact on Trade
Exporters of Prepared Culture Media should review destination-country certification requirements before shipping goods.
Customs brokers and freight forwarders should coordinate with exporters to ensure that the required certificates and supporting shipment information are available wherever applicable.
7. CBIC Adds Mandalgarh, Bhilwara, as a Customs-Notified Location
The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 83/2026-Customs (N.T.), dated 14 October 2026, has amended Notification No. 12/97-Customs (N.T.) to include Mandalgarh, Bhilwara, Rajasthan, as a customs-notified location.
The amendment provides for the unloading of imported goods and loading of export goods, or any class of such goods, at the notified location.
Impact on Trade
The addition of Mandalgarh expands the list of customs-notified locations in Rajasthan and may support import and export cargo handling in the Bhilwara region.
Importers, exporters, customs brokers, and logistics providers should verify applicable customs procedures and operational arrangements before routing shipments through this location.
8. CBIC Assigns Adjudication Authority for Specified Customs Show Cause Notices
The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 84/2026-Customs (N.T.), dated 15 October 2026, has appointed the Commissioner of Customs (Adjudication), Mumbai, to exercise the powers and discharge the duties of the Commissioner of Customs, NS-I Commissionerate, Mumbai Customs Zone-II, for adjudicating specified customs show cause notices.
The notification identifies particular cases involving different importers and exporters and specifies the relevant show cause notice details and adjudication timelines.
Key Changes
Designated adjudicating authority: The Commissioner of Customs (Adjudication), Mumbai, will handle the specified cases.
Case-specific coverage: The notification lists the importers and exporters, show cause notice numbers, and corresponding dates.
Extended adjudication timelines: Revised deadlines are provided for specified cases, with dates extending into 2027.
Administrative clarity: The notification identifies the authority responsible for adjudicating and disposing of the listed notices.
The notification applies only to the identified cases rather than all customs adjudication proceedings.
Impact on Trade
Importers and exporters named in the notification should review their show cause notice details and applicable adjudication deadlines.
Customs brokers and compliance teams handling these matters should coordinate with the designated adjudicating authority and maintain the required records and supporting documents.
9. CBIC Revises Customs Tariff Values for Edible Oils, Precious Metals, Brass Scrap and Areca Nuts
The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 86/2026-Customs (N.T.), dated 15 October 2026, has revised the notified tariff values for specified imported commodities by amending Notification No. 36/2001-Customs (N.T.).
The revised tariff values take effect from 16 October 2026 and cover edible oils, brass scrap, gold, silver, and areca nuts.
Revised Tariff Values
Commodity | Revised Tariff Value |
Crude Palm Oil | USD 1,223 per MT |
RBD Palm Oil | USD 1,234 per MT |
Other Palm Oil | USD 1,229 per MT |
Crude Palmolein | USD 1,242 per MT |
RBD Palmolein | USD 1,245 per MT |
Other Palmolein | USD 1,244 per MT |
Crude Soybean Oil | USD 1,287 per MT |
Brass Scrap (All Grades) | USD 8,247 per MT |
Gold (specified categories) | USD 1,316 per 10 grams |
Silver (specified categories) | USD 1,907 per kilogram |
Areca Nuts | USD 10,433 per MT |
The tariff values for gold and silver apply to the specified categories and conditions described in the notification.
Impact on Trade
Importers dealing in these commodities should apply the revised notified tariff values wherever applicable from 16 October 2026.
Customs brokers should verify the updated values while preparing Bills of Entry and calculating applicable customs duty.
Accurate application of notified tariff values can help prevent assessment discrepancies and unnecessary clearance delays.
10. CBIC Revises Duty Drawback Amounts for Specified Chapter 71 Tariff Items
The Central Government, through Notification No. 85/2026-Customs (N.T.), dated 15 October 2026, has amended the duty drawback schedule under Notification No. 77/2023-Customs (N.T.).
The amendment revises the drawback amounts specified in column (4) for three tariff items under Chapter 71.
Revised Drawback Amounts
Tariff Item | Previous Amount | Revised Amount |
711301 | 1,851.99 | 1,794.11 |
711302 | 29,501.09 | 26,859.02 |
711401 | 29,501.09 | 26,859.02 |
The revised figures replace the earlier amounts in the applicable drawback schedule.
Impact on Trade
Exporters claiming duty drawback under the affected Chapter 71 tariff items should review the revised amounts before submitting export declarations.
Customs brokers should ensure that Shipping Bills reflect the appropriate drawback classification and applicable amount.
Businesses should also review drawback calculations and export benefit estimates to account for the revised amounts.
11. Government Revises Central Excise Rate Entries Effective 16 October 2026
The Ministry of Finance, through Notification No. 54/2026-Central Excise, dated 15 October 2026, has amended Notification No. 06/2026-Central Excise, dated 26 March 2026.
The amendment revises two rate entries in the existing notification, with effect from 16 October 2026.
Revised Rates
Entry in Existing Notification | Revised Rate |
Serial No. 1 | ₹2.50 per litre |
Serial No. 2 | ₹8.50 per litre |
These revised rates replace the previous entries under column (4) of the existing notification.
Impact on Trade
Businesses dealing in products covered by the affected Central Excise notification should review the revised rates and update their applicable duty calculations from 16 October 2026.
Importers, exporters, and logistics service providers involved in affected supply chains should verify the relevant product categories and any resulting changes to costs, invoices, and regulatory documentation.
What Importers, Exporters, and Customs Brokers Should Know
The latest CBIC, DGFT, and Ministry of Finance notifications introduce changes across customs compliance, trade authorisations, tariff concessions, export incentives, duty valuation, and operational procedures.
Businesses should focus on the following compliance priorities:
Review India–New Zealand FTA requirements: Verify rules of origin, preferential tariff rates, and supporting documentation before claiming duty concessions.
Check TRQ authorisations: Confirm quota allocations, applicable duty rates, CIF conditions, and electronic debiting requirements for eligible New Zealand imports.
Review silver import authorisations: Follow the simplified DGFT procedure, self-declaration requirements, and permitted procurement channels.
Maintain MIP compliance: Ensure imports of Glufosinate and its salts meet the existing import price conditions until 12 April 2027.
Confirm export certification: Verify destination-country certification requirements for Prepared Culture Media shipments.
Review customs location updates: Assess the operational relevance of Mandalgarh, Rajasthan, as a customs-notified location.
Track adjudication proceedings: Review the designated adjudicating authority and case-specific deadlines wherever applicable.
Apply revised tariff values: Update customs valuation references for specified commodities from 16 October 2026.
Review drawback calculations: Check revised drawback amounts for the affected Chapter 71 tariff items.
Update excise calculations: Apply amended Central Excise rate entries to relevant products from 16 October 2026.
Maintaining accurate customs declarations, supporting documents, tariff classifications, and duty calculations can help businesses adapt to regulatory changes and reduce filing discrepancies.
Conclusion
The latest trade and customs updates highlight India's continued focus on trade facilitation, regulatory compliance, customs valuation, and trade administration.
The India–New Zealand FTA notifications introduce preferential customs duty concessions, rules of origin, and tariff rate quota procedures, creating new opportunities and compliance requirements for eligible importers.
Meanwhile, DGFT's simplified silver import authorisation process, revised customs tariff values, changes to duty drawback amounts, and updated Central Excise rates require businesses to review their compliance procedures and duty calculations.
The changes to export certification, customs-notified locations, and adjudication authority further reinforce the importance of accurate documentation and timely regulatory compliance.
For importers, exporters, freight forwarders, and customs brokers, staying informed about these developments is essential for maintaining compliant trade operations, reducing filing discrepancies, and supporting smoother international cargo movement.
Comments