M Rishabh & AssociatesCHARTERED ACCOUNTANTS
DGFTNOTIFICATIONFOREIGN TRADEEFFECTIVE 13 OCT 2026

Amendment to import policy conditions for items under Chapter 84 of ITC (HS), Schedule I

SOURCE

Directorate General of Foreign Trade, Department of Commerce, Ministry of Commerce and Industry

NUMBER

38/2026-27

ISSUED

13 October 2026

EFFECTIVE

13 October 2026

NOTE BY

CA Ananya Mishra

REVIEWED BY:CA M. Rishabh

What the notification does

Revises import clearance protocols under Chapter 84 for precision manufacturing and specialised fabrication equipment:

  • Mandates prior import authorisation via the DGFT online portal before shipment clearance.
  • Exempts capital equipment imported under pre-existing EPCG authorisations registered before 13 October 2026.
  • Requires certification of technical parameters from designated inspection agencies.

Who it affects

Engineering firms, auto component manufacturers, and industrial importers across North India.

Points for finance teams

ACTIONBY WHENOWNER
Check HS classification codes for pipeline purchase ordersImmediateImport / Procurement
Apply for online licence via DGFT portal for restricted machineryPrior to shipmentLogistics / Trade desk

The firm's note

The notification shifts specific industrial equipment and machinery tariffs from 'Free' to 'Restricted' subject to valid non-automatic import authorisations. Importers in UP industrial belts must check their letters of credit and bill of lading dates.

Disclaimer. This note is a summary prepared by M Rishabh & Associates for general information as on 26 October 2026. It is not professional advice. Refer to the official notification for the full text, which prevails in case of any difference. See the full disclaimer.

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