The Directorate General of Foreign Trade (DGFT) periodically updates the Indian Trade Classification (Harmonised System) [ITC (HS)] to maintain consistency with changes introduced under the Finance Acts.

Through this notification, DGFT has amended the ITC (HS) 2022 – Schedule-I (Import Policy) to bring it in full sync with the Finance Act, 2025. The changes include:

• Insertion, deletion, amendment, splitting, or merging of ITC (HS) codes and related policy conditions (Annexure-I).
• Amendments to Section Notes, Chapter-wise Main Notes, Supplementary Notes, and Headings/Sub-headings to align with the revised tariff structure (Annexure-II).
• The updated schedule reflects harmonisation between the customs tariff under the Finance Act, 2025 and the DGFT import policy.

The revised ITC (HS) 2022 Schedule-I (Import Policy) takes effect immediately and is available on the DGFT website.