Directorate General of Foreign Trade had classified specified IT hardware items such as laptops, tablets, all-in-one personal computers, ultra-small form factor computers, and servers under HSN 8471 as “Restricted”. An Import Management System (IMS) was introduced earlier for calendar year 2025 to regulate such imports. The present policy circular extends and prescribes the procedure for implementation of IMS for the calendar year 2026.

For the calendar year 2026, import of restricted IT hardware under HSN 8471 shall continue to be governed through the Import Management System. Importers are required to apply online on the DGFT website for Import Authorisation under IMS. The application portal shall remain open from December 22, 2025 to December 15, 2026, and any authorisation issued shall be valid up to December 31, 2026.

Importers are permitted to submit multiple applications during the year, and any request for amendment during the validity of an authorisation may be made through the DGFT website. A mid-term review of IMS may be undertaken by MeitY, if required, to provide updated inputs. DGFT retains the right to amend, modify, suspend, or withdraw the procedure, wholly or partly, at any time based on policy requirements or Government directions.