India Trade & Customs Updates: Key Changes Issued Between 23 to 31 October 2026

India's trade and customs regulatory landscape witnessed several important developments in the final week of October 2026. The Central Board of Indirect Taxes and Customs (CBIC) announced changes to anti-dumping duties, customs exemptions and Goods and Services Tax (GST) provisions, while the Directorate General of Foreign Trade (DGFT) introduced amendments to export financing procedures and input-output norms.

Several of these changes will take effect from 1 November 2026, requiring importers, exporters, customs brokers and logistics service providers to review their existing compliance and documentation processes.

Here is an overview of the key regulatory developments and their implications for businesses engaged in international trade.

1. India Imposes Anti-Dumping Duty on Titanium Dioxide Imports from China

The government has imposed anti-dumping duty on specified Titanium Dioxide imports originating in or exported from China, following an investigation by the Directorate General of Trade Remedies (DGTR).

The investigation concluded that imports of Titanium Dioxide were entering India at dumped prices, causing material injury to the domestic industry.

Under Notification No. 26/2026-Customs (ADD), dated 24 October 2026, anti-dumping duty applies to specified products falling under tariff items 2823 00 10, 3206 11 10 and 3206 11 90.

The applicable duty varies depending on the producer and origin or export conditions, with notified rates ranging from USD 460 to USD 681 per metric tonne.

The notification also excludes specified Titanium Dioxide products used in food, pharmaceuticals, skincare, textiles, fibres and certain nano or ultrafine applications, subject to the descriptions and conditions provided.

The duty will remain applicable for five years from publication in the Official Gazette unless amended, revoked or superseded earlier.

The government has also withdrawn the earlier anti-dumping duty notification through Notification No. 25/2026-Customs (ADD), dated 24 October 2026.

What this means for businesses: Importers and customs brokers must verify product classification, manufacturer details, country of origin and applicable exclusions before determining anti-dumping duty liability.

2. CBIC Clarifies Bill of Entry Declarations for Titanium Dioxide Imports

CBIC has issued Circular No. 46/2026-Customs, dated 27 October 2026, clarifying the implementation of anti-dumping duty exemptions for specified Titanium Dioxide imports.

The circular addresses concerns about the possibility of anti-dumping duty being levied on products excluded from the scope of the revised notification.

To prevent unnecessary duty collection and clearance delays, CBIC has prescribed an updated declaration for importers claiming the relevant exclusions.

Importers must declare that their goods are intended for the specified excluded applications. They must also undertake to pay the applicable anti-dumping duty, along with interest, if the goods are subsequently used or supplied for purposes outside the declared exclusions.

CBIC has directed DG (Systems) to modify the electronic declaration facility in the customs system and issue an implementation advisory.

What this means for businesses: Customs brokers should ensure that the revised declarations are accurately completed and that supporting end-use documentation is available before submitting the Bill of Entry.

3. Customs Duty Exemptions Revised for Selected Imported Goods

The government has amended certain customs duty exemption provisions through Notification No. 34/2026-Customs, dated 27 October 2026.

The amendment modifies Notification No. 45/2025-Customs by removing a specified entry from Table I and deleting Lists 13, 14 and 15 associated with the notification.

It also revises selected entries under Table II, including an amendment referring to tariff heading 8906.

Additionally, the government has updated the description of eligible parts, components, spares, accessories, tools and testing equipment relating to specified defence equipment, aircraft and missiles.

The revised provision contains exclusions for certain defence equipment and specifies a validity limit of 1 July 2029 for the relevant concession.

These changes will come into force on 1 November 2026.

What this means for businesses: Importers dealing in affected goods should review their exemption eligibility and customs duty calculations. Customs brokers must verify the revised entries before claiming concessional duty benefits.

4. GST Provisions Amended for Transportation, Warehousing and Shipping Services

CBIC has introduced amendments to IGST provisions affecting goods transportation, warehousing and certain services provided by shipping companies.

Notification No. 07/2026-Integrated Tax (Rate), dated 27 October 2026, revises the definition of a Goods Transport Agency (GTA). Under the amended definition, a GTA is a person providing services relating to the transportation of goods by road and issuing a consignment note, regardless of its name.

The notification also clarifies that the specified exemption entry does not apply to GTA services relating to goods supplied through an electronic commerce operator.

The exemption for storage and warehousing services has been revised to cover cereals, pulses, fruits, vegetables and seeds intended for sowing.

Another important change concerns foreign shipping companies operating in India. The government has introduced an exemption for services imported without consideration by an Indian establishment of a foreign shipping company from its related persons or other establishments outside India.

The notification also introduces exemptions for specified services relating to toll collection rights, the Seamen's Provident Fund Organisation and coffee curing.

These amendments will become effective from 1 November 2026.

What this means for businesses: Freight forwarding companies, shipping operators, transport providers and warehousing businesses should review the amended provisions to determine whether their services qualify for revised exemptions or tax treatment.

5. Reverse Charge Mechanism Extended to Additional Waste and Scrap Categories

The government has expanded the scope of the Reverse Charge Mechanism (RCM) under IGST through Notification No. 04/2026-Integrated Tax (Rate), dated 27 October 2026.

The amendment covers specified transactions involving goods supplied by unregistered persons to registered persons.

The newly included categories are:

• Used cooking oil under heading 1518.

• Plastic waste and scrap under heading 3915.

• Tyre waste and scrap under heading 4004.

• Electrical and electronic waste and scrap under heading 8549.

Under the revised provisions, the registered recipient is responsible for paying IGST under RCM in the specified transactions.

The amendment takes effect on 1 November 2026.

What this means for businesses: Registered traders, recyclers and businesses procuring the specified materials from unregistered suppliers should review their tax obligations and accounting procedures to ensure compliance with the revised reverse charge requirements.

6. GST Rate Changes Introduced for Fertilisers and Retreaded Tractor Tyres

CBIC has amended the IGST rate schedules for selected agricultural and rubber products through Notification No. 02/2026-Integrated Tax (Rate), dated 27 October 2026.

The revised 5% GST schedule covers pre-packaged and labelled animal, vegetable and organic fertilisers, including specified seaweed-extract-based biostimulants registered under the applicable Fertiliser Control Order.

Retreaded tractor tyres falling under heading 4012 have also been included in the 5% schedule.

Correspondingly, the description of products covered under the 18% schedule has been amended to exclude retreaded tractor tyres.

These changes will be effective from 1 November 2026.

What this means for businesses: Importers, manufacturers and distributors dealing in the affected products should verify the revised GST schedules and update their applicable tax calculations.

7. DGFT Simplifies Export Factoring Support Under the Export Promotion Mission

DGFT has introduced procedural changes to its Support for Alternative Trade Instruments initiative under the Export Promotion Mission (EPM) – Niryat Protsahan.

Through Trade Notice No. 32/2026-27, dated 26 October 2026, DGFT has discontinued the requirement for exporters to submit a declaration of intent and obtain a Unique Identification Number (UIN) before accessing factoring support.

Exporters will now be identified through their Importer Exporter Code (IEC) throughout the application, claim and disbursement process.

The trade notice also clarifies the eligible export factoring arrangements, including advance factoring, revolving factoring facilities and advance factoring with bullet interest.

Factors must register on the DGFT portal and upload the prescribed transaction information. Exporters can then review the uploaded records and submit their claims through the portal.

The government has clarified that the relevant date for determining export eligibility is the Export General Manifest (EGM) filing date corresponding to the shipping bill.

Eligible factoring transactions involving exports made on or after 20 February 2026 may qualify for support, subject to the applicable conditions and portal operationalisation.

DGFT has also clarified that eligible MSME exporters may access this support alongside the Interest Subvention scheme for pre- and post-shipment export credit, provided that the same interest cost is not claimed under both schemes.

What this means for exporters: The removal of the UIN requirement simplifies the claims process. However, exporters must maintain accurate IEC details, shipping bill records, EGM information and factoring transaction documentation to support their applications.

8. DGFT Introduces Four New Input-Output Norms for Chemical and Pharmaceutical Products

DGFT has notified four new Standard Input-Output Norms (SIONs) under Product Group A — Chemical and Allied Products, through its Public Notice dated 23 October 2026.

The new norms, numbered A-3715, A-3716, A-3717 and A-3718, cover specified Doxycycline tablet formulations and Clobetasol Propionate.

These norms prescribe standard input quantities for the production of the corresponding export products under the Advance Authorisation framework.

The objective is to facilitate the faster issuance of Advance Authorisations by DGFT Regional Authorities and ensure consistency in the application of input-output norms.

What this means for exporters: Pharmaceutical and chemical exporters dealing in these products can use the newly notified norms when preparing eligible Advance Authorisation applications, improving clarity around permissible input quantities.

9. Additional GST Amendments Affect Delivery Services and Infrastructure Operations

CBIC has issued additional GST amendments covering specified goods, delivery services, reverse charge provisions and infrastructure-related activities.

Notification No. 03/2026-Integrated Tax (Rate), dated 27 October 2026, adds Psyllium seeds (Isobgul/Isobgol) under tariff item 1211 90 13 to the relevant exemption schedule.

Notification No. 05/2026-Integrated Tax (Rate) revises the definition of a Nominated Agency by referring to entities listed in Appendix 4B of the DGFT Handbook of Procedures, as amended from time to time.

Notification No. 08/2026-Integrated Tax (Rate) substitutes 18 for 12 in the specified reverse charge entry, while Notification No. 09/2026-Integrated Tax (Rate) revises provisions relating to delivery services supplied through electronic commerce operators, excluding postal and courier services.

The government has also introduced a specific tax-payment mechanism for Toll-Operate-Transfer concessionaires through corresponding Central Tax, Integrated Tax and Union Territory Tax notifications.

Under these provisions, the applicable tax on operation and maintenance services is linked to the amount charged or debited from the escrow account towards operation and maintenance expenses during the relevant tax period.

These amendments take effect from 1 November 2026.

What this means for businesses: Delivery service providers, electronic commerce operators, exporters and infrastructure concessionaires should examine the revised provisions relevant to their transactions and update their compliance procedures accordingly.

What These Regulatory Changes Mean for Importers, Exporters and Customs Brokers

The latest notifications demonstrate the importance of maintaining accurate trade documentation and responding promptly to changes in customs and taxation requirements.

For customs brokers, the revised anti-dumping provisions and customs duty exemptions require careful verification of tariff classifications, manufacturer details, applicable concessions and supporting declarations.

For importers, changes in anti-dumping duties and GST provisions may affect landed costs, procurement planning and customs clearance documentation.

For exporters, DGFT's updated factoring procedures and new Standard Input-Output Norms provide opportunities to simplify export finance applications and Advance Authorisation processes, subject to the relevant eligibility requirements.

For freight forwarders and logistics service providers, amendments affecting transportation, warehousing, delivery services and shipping operations highlight the need to review service classifications and applicable GST treatment.

With several amendments becoming effective on 1 November 2026, businesses should ensure that their systems, documentation and filing procedures reflect the revised regulatory requirements.

Conclusion

The customs, GST and foreign trade updates issued during the final week of October 2026 introduce changes affecting anti-dumping duty, customs exemptions, tax treatment of goods and services, export financing and Advance Authorisation procedures.

For importers, exporters, customs brokers and logistics companies, understanding these developments is essential for maintaining accurate customs filings, applying the correct duty treatment and reducing compliance risks.

Staying informed and keeping documentation aligned with regulatory requirements will help businesses manage customs and trade operations more effectively.

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