DGFT issued a notification regarding amendments under Para 2.92 and Appendix-2A of Handbook of Procedure 2023 for the inclusion of TRQs under India – United Kingdom Comprehensive Economic and Trade Agreement (CETA)

Jul 10, 2026 | by TeamLease RegTech Legal Research Team

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Commercial ComplianceThe Directorate General of Foreign Trade (DGFT) on July 09, 2026, issued a notification regarding amendments under Para 2.92 and Appendix-2A of Handbook of Procedure 2023 for the inclusion of TRQs under India – United Kingdom Comprehensive Economic and Trade Agreement (CETA).

The following has been stated:-

•The Directorate General of Foreign Trade (DGFT) has amended Para 2.92 and Appendix 2A of the Handbook of Procedure, 2023, to introduce the procedure for administering Tariff Rate Quotas (TRQs) under the India–United Kingdom Comprehensive Economic and Trade Agreement (CETA). 

•The notification establishes annual TRQs with concessional customs duty rates for specified ICE passenger cars, electric/hybrid/hydrogen passenger cars, and ICE goods vehicles imported from the UK, subject to prescribed quota limits. 

•Imports under the TRQ require a valid Certificate of Origin from the UK and must comply with the relevant Ministry of Finance customs notifications. 

•Eligible applicants are restricted to Original Equipment Manufacturers (OEMs) and their authorised dealers/channel partners, with TRQ allocations to be made online through the DGFT portal based on pre-purchase agreements and proportional allocation where demand exceeds available quotas. 

•The notification also prescribes the validity, utilisation, monitoring, and electronic administration of TRQ authorisations through the Indian Customs EDI System (ICES), with the allocation mechanism subject to review from calendar year 2028.

The detailed notification is given in the document below.

[Notification No.: 19/2026-27]


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