Ministry of Commerce and Industry, through its Directorate General of Foreign Trade, issued a notification on May 19, 2025, to update Schedule-II (Export Policy), ITC (HS) 2022. This amendment is a direct result of harmonizing the export policy with the Finance Act, 2025, which was enacted on March 29, 2025. The changes, effective immediately, involve modifications to various ITC (HS) codes. Specifically, certain codes have been introduced, deleted, amended, split, or merged, as detailed in Annexure-I of the notification. Furthermore, Annexure-II outlines revisions to the Section Notes, Chapter-wise Main Notes, Sub-Heading Notes, and Supplementary Notes, bringing them in line with the provisions of the Finance Act, 2025. The updated ITC (HS) document is accessible on the official DGFT website for public reference. This measure ensures the export policy reflects the latest financial legislation.

In exercise of the powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development & Regulation) Act 1992, read with Para 1.02 and 2.01 of the Foreign Trade Policy 2023, as amended from time to time, the Central Government hereby amends Schedule-II (Export Policy), ITC (HS) 2022, in sync with the Finance Act, 2025 dated 29th March, 2025.

2. The List of ITC (HS) codes introduced/deleted/amended/split/merged as per Finance Act, 2025 are annexed herewith (Annexure-I).

3. The modifications/amendments in the Section Notes, Chapter-wise Main Notes, Sub-Heading Notes and Supplementary Notes as per the Finance Act, 2025 are annexed herewith (Annexure-II).

4. The updated ITC (HS) shall be available on the website of DGFT (https://dgft.gov.in).

Effect of this Notification: Schedule-II (Export Policy), ITC (HS) 2022 is amended in sync with the Finance Act, 2025. This shall come into force with immediate effect.

[F.No. 01/91/191/121/AM23/EC/E-35174]

AJAY BHADOO, Director General of Foreign Trade Ex-officio Addl. Secy.