Appendix 2A

List of Free Trade Agreements (FTAs) / Preferential Trade Agreements (PTAs) signed by India

(i) FTAs already signed and operational

S. No. Name of the Agreement and the participating countries Date of Signing Date of Implementation Details
1 India - Bhutan Agreement on Trade, Commerce and Transi

17.01.1972 (revised on 28.07.2006)

 29.07.2006 Under this Agreement, India also provides transit facilities to landlocked Bhutan to facilitate its trade with third countries. It is valid for a period of 10 years.
2 Revised Indo-Nepal Treaty of Trade

06.12.1991 (Revised on 27.10.2009) (The present Treaty is valid till 26.10.2016)

 27.10.2009

The Treaty aims at improving bilateral trade between the two countries by increasing the mutually agreed points of trade, expansion in the list of items included for preferential trade, simplification of trade procedures, improving Nepalese supply capacities, provision of two level institutional mechanisms for problem resolution etc.
3 India- Sri Lanka FTA (ISLFTA) 28.12.1998 01.03.2000 Free Trade Agreement (FTA) between India and Sri Lanka was signed on 20.12.1998 and was operationalised in March, 2000 following notification of required Customs tariff concessions by Government of Sri Lanka and India. Procedure for import of certain listed items under ISLFTA is at Annexure-I
4 Agreement on South Asian Free Trade Area (SAFTA) (India, Pakistan, Nepal, Sri Lanka, Bangladesh, Bhutan Maldives and Afghanistan) 04.01. 2004 01.01.2006 Afghanistan became Eighth Member of SAARC from April, 2007 and the provisions of Trade Liberalization Programme (TLP) are applicable to Afghanistan w.e.f. 07.08.2011).
5 India - Thailand FTA - Early Harvest Scheme (EHS) 9.10.2003 01.09.2004 India and Thailand have signed protocol to implement Early Harvest Scheme under IndiaThailand Free Trade Agreement on 01.09.2004.Tariff preferences for imports on items of Early Harvest Scheme would be available only to those products, which satisfy Rules of Origin Criteria, notified by Department of Revenue, Ministry of Finance, vide notification No.101/2004-Customs dated 31.08.2004.
6 India - Singapore Comprehensive Economic Cooperation Agreement (CECA) 29.06.2005 01.08.2005 India-Singapore CECA was the first comprehensive FTA India signed with any country.
7 India - South Korea Comprehensive Economic Partnership Agreement (CEPA) 07.08. 2009 01.01.2010  
8 India – ASEAN Trade in Goods Agreement (Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand and Vietnam) 13.08.2009

1st January 2010 in respect of India and Malaysia, Singapore, Thailand.

1st June 2010 in respect of India and Vietnam.

1st September 2010 in respect of India and Myanmar.

1st October 2010 in respect of India and Indonesia.

1st November in respect of India and Brunei.

24 January 2011 in respect of India and Laos.

1st June 2011 in respect of India and the Philippines.

 1st August, 2011 in respect of India and Cambodia.

 
9 India - Japan Comprehensive Economic Partnership Agreement 16.02.2011 01.08.2011  
10 India - Malaysia Comprehensive Economic Cooperation Agreement 18.02.2011 01.07. 2011 Under the CECA, India and Malaysia have offered commitments over and above the commitments offered by them under ASEAN - India Trade in Goods Agreement. Key items on which Malaysia has offered market access to India are basmati rice, mangoes, eggs, trucks, motorcycles and cotton garments which are all items of considerable export interest to India.

(ii) Preferential Trade Agreements(PTAs) already signed and operational

S. No. Name of the Agreement and the participating countries Date of Signing Date of Implementation Details
1 Asia Pacific Trade Agreement (APTA) (Bangladesh, China, India, Lao PDR, Republic of Korea, and Sri Lanka) July, 1975 (revised Agreement signed on 02.11.2005) 01.11.1976

APTA is a preferential trading arrangement designed to liberalise and expand trade in goods progressively in Economic and Social Commission for Asia and Pacific (ESCAP) region through liberalization of tariff and nontariff barriers. At present, Bangladesh, Sri Lanka, South Korea, India and China are exchanging tariff concessions under APTA. The 43rd Standing Session in May, 2014 saw the accession of Mongolia into APTA.

2

Global System of Trade Preferences (G S T P) (Algeria, Argentina, Bangladesh, Benin, Bolivia, Brazil, Cameroon, Chile, Colombia, Cuba, Democratic People's Republic of Korea, Ecuador, Egypt, Ghana, Guinea, Guyana, India, Indonesia, Iran, Iraq, Libya, Malaysia, Mexico, Morocco, Mozambique, Myanmar, Nicaragua, Nigeria, Pakistan, Peru, Philippines, Republic of Korea, Romania, Singapore, Sri Lanka, Sudan, Thailand, Trinidad and Tobago, Tunisia, Tanzania, Venezuela, Viet Nam, Yugoslavia, Zimbabwe)

 April, 1988 April,1989

Under agreement establishing GSTP, tariff concessions are exchanged among developing countries, who have signed agreement. Presently, 46 countries are members of GSTP and India has exchanged tariff concessions with 12 countries on a limited number of products. EIC is sole agency authorised to issue CoO under GSTP. The Sao Paulo Round of the GSTP was concluded among 8 countries but only Cuba, India and Malaysia have ratified the Protocol as of October, 2014.

3 India - Afghanistan 06.03.2003 May, 2003

A Preferential Trade Agreement between Transitional Islamic State of Afghanistan and Republic of India was signed on 6.3.2003 and was operationalised with issuance of Customs Notification No 76/2003 dated 13.5.2003. EIC is sole agency to issue CoO under India Afghanistan Preferential Trade Agreement.
4 India - MERCOSUR 25.01.2004 01.06.2009 Through this PTA, India and MERCOSUR have agreed to give tariff concessions, ranging from 10% to 100% to each other on 450 and 452 tariff lines respectively.
5 India - Chile 08.03. 2006 August, 2007

Under this PTA , India has offered tariff preferences on 202 tariff lines (as per 2007 HS ) at the 8 digit level to Chile with the margin of preference (MoP) ranging from 10%- 50% and Chile has offered tariff preferences on 296 tariff lines to India at the 8 digit level with MoP ranging from 10%- 100%.
6 SAARC Preferential Trading Arrangement or SAPTA (India, Pakistan, Nepal, Sri Lanka, Bangladesh, Bhutan and the Maldives) 1993 1995

SAPTA was signed by seven SAARC members namely India, Pakistan, Nepal, Bhutan, Bangladesh, Sri Lanka and Maldives in 1993 and came into operation in 1995. Four rounds of trade negotiations have been completed and more than 3000 tariff lines are under tariff concessions among SAARC countries.

Annexure-I

Procedure for import of items as in the Para 2.107 of the Handbook of Procedure (2015-20).

Sl. No. ITC (HS) Code Description of goods Country Total aggregate quantity that is available for import during 2015-16
1 1516,1517 or 1518 (other than 15161000, 15171010, 15179030 & 15180040 which are prohibited for import) Vanaspati, bakery shortening and margarine Sri Lanka 2,50,000MT
2 0904 Pepper Sri Lanka 2500MT
3 08011100 Desiccated Coconut Sri Lanka 500MT
4 1507 10 00 Crude Soya oil from Paraguay Paraguay 30,000 MT

The imports procedure for the items will be permitted subject to the following arrangements/ procedure:-

(a) The import would be subject to Government of India, Ministry of Finance (Department of Revenue) Notification No. 29/2007-Customs dated 30th May 2009 (as amended form time to time) relating to Indo- Mercosur Trade Agreement

(b) All applications must accompany a pre-purchase agreement from one of the eligible exporter of Crude Soya Oil in Paraguay. The pre-purchase agreement must indicate the quantity and the duration of fulfillment of the contract. The list of eligible exporting entities of the item from Paraguay shall be decided by the Govt. of Paraguay

(c) At the time of clearance of the import consignment, the importer in India must produce a Certificate of Origin issued by concerned authorities in Paraguay

(d) The year in respect of these imports will be the period from 1st April to 31st March, i.e. financial year in India.

(e) All applications for grant of import authorisation shall be sent only through e-mail at importdgft@nic.in in the prescribed format as given below:

Sl. No. Name and Registered office address of the applicant IEC No Item sought to be imported ITC (HS) Code Qty. applied for (MTs) CIF value (Rs.) & Fee Date of submission of the application Name of Regional Authority through which license would be obtained

(f) Allocation will be made equally among the eligible applicant subject to quantity applied. The application in ANF 2M and ANF1 along with the requisite fee is required to be filed online as per the procedure laid down in Trade Notice No. 49 dated 15.03.2019. The application should be sent by 28th February of the financial year.

Annexure-II

Procedure for import of Crude Soya Oil (HS Code: 15071000) under India-Mercosur Trade Agreement.

i. The total quantum of import of Crude Soya Oil that can be imported under IndiaMercosur Preferential Trade Agreement shall be as under:

Sl. No. ITC (HS) Code Description of goods Total aggregate quantity that is available for import under India-Mercosur Preferential Trade Agreement
1 1507 10 00 Crude Soy Oil from Paraguay 30,000 MT

ii. Theses imports will be permitted subject to the following arrangements/procedure:-
a. Import would be subject to Government of India, Ministry of Finance (department of Revenue) Notification No. 29/2007-Customs dated 30th May 2009 (as amended from time to time) relating to India-Mercosur Preferential Trade Agreement.
b. All applications must accompany a pre-purchase agreement from one of the eligible exporters of crude Soya Oil in Paraguay. The pre-purchase agreement must indicate the quantity and the duration of fulfilment of the contract. The list of eligible exporting entities of the item from Paraguay shall be decided by the Government of Paraguay
c. At the time of clearance of the import consignment, the importer in India must produce a Certificate of Origin issued by concerned authorities in Paraguay.
d. The year in respect of these imports will be the period from 1st April to 31st March, i.e. financial year in India.
e. All applications for grant of import authorization shall be sent only through e-mail at import-dgft@nic.in in the prescribed format as given below:

Sl. No. Name and Registered office address of the applicant IEC No. Item sought to be imported ITC (HS) Code Qty. applied for (MTs) CIF value (Rs.) & Fee Date of submission of the application Name of Regional Authority through which license would be obtained

f. Allocation will be made equally among the eligible applicant subject to quantity applied. The application in ANF 2M and ANF1 along with the requisite fee is required to be filed online as per the procedure laid down in Trade Notice No. 49 dated 15.03.2019. the application should be sent by 28th February of the financial year, for allocation in the next financial year.

Annexure-III

Imports of Items under the TRQ of the India- Mauritius CECPA
[DGFT Public Notice No. 31/2015-20 dated 28.10.2021]

(i) The total quantum of items that can be imported under India- Mauritius CECPA shall be as follows :

S. No. ITC (HS) Code Description Tariff Rate Quota Quantity
(1) (2) (3) (4)
1. 06031900

Fresh : -- Other

15 tons
2. 08043000

Pineapples

1000 tons
3. 08109060 Lichi

250 tons
4. 09051000 Vanilla : Neither crushed nor ground

15 tons
5. 09052000 Vanilla : Crushed or ground

1 ton
6. 16041410 Tunas

7000 tons combined for all goods
7. 16041490 Other
8. 16042000 Other prepared or preserved fish
9. 17011490 Specialty Sugar

15000 tons
10. 22030000 Beer made from malt.

2,000,000 litres
11. 22060000 Fruit Wine: Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.

5000 litres
12. 22084011 In containers holding 21 or less: ----Rum

1.50 million litres combined for all
goods
13. 22084012 In containers holding 21 or less: ----Other
14. 22084091 Other: -- Rum
15. 22084092 Other: --- other
16. 6102; 6103; 6104;
6105; 6106;
6109;6110; 6111;
6112 and
6203; 6304		 Articles of Apparel and Clothing Accessories.* *

7.5 million pieces*

*Details of the HS Codes as in Table 3 of the Customs Notification mentioned above

** Out of total quota of 7.5 million pieces, at least 5 million pieces of aggregate of all such items should have been manufactured from yarn/fabric sourced from India.

ii. These imports will be permitted subject to the following arrangements/ procedure:-

a. Import would be subject to Government of India, Ministry of Finance  (Department of Revenue) Notification No. 25/2021-Customs dated the 31st March, 2021 (as amended form time to time) relating to India-Mauritius CECPA.

b. All applications must accompany a pre-purchase agreement from one of the eligible exporters of specified items in Mauritius. The pre-purchase agreement must indicate the quantity and the duration of fulfillment of the contract. The list of eligible exporting entities of the item from Mauritius shall be decided by the Government of Mauritius.

c. At the time of clearance of the import consignment, the importer in India must produce a Certificate of Origin issued by concerned authorities in Mauritius.

d. The year in respect of these imports will be the period from 1st April to 31st March, i.e. financial year in India.

e. All applications for grant of TRQ authorizations shall be submitted online through the DGFT website (www.dgft.gov.in). No physical copies of the application are required to be submitted.

f. Allocation will be made equally among the eligible applicant subject to quantity applied. The application in ANF 2M and ANF1 along with the requisite fee is required to be filed online. The application should be sent by 28th February of the financial year, for allocation in the next financial year. However, for the current Financial Year 2021-22, applications are invited by 31.01.2022 with other modalities remaining the same.

1[The online applications for allocation of Tariff Rate Quota (TRQ) under India-Mauritius CECPA for the current financial year 2022-23 will be considered by the DGFT on First Come, First Served basis, with no end date with other modalities remaining the same.]
g. The TRQ authorisation shall contain the name and address of the importer, Importer -Exporter Code (IEC), Customs notification number, tariff item as applicable, quantity and validity period of the certificate.

h. The TRQ authorisation shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES).

i. Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system.

2[Annexure-IV

Imports of Items under the TRQ of the India- UAE CEPA

HS 8 Code Description Effective Rate (%) Tariff Modality Offered Schedule of Tariff Rate Concessions (%)
39011010 Linear low-density polyethylene (LLDPE), in which ethylene monomer unit contributes 95% or more by weight of the total polymer content 7.5 TR of 50% in 5 years with specified year-wise TRQs 7.0 (TRQ - 45,000 MT) 6.5 (TRQ - 50,500 MT) 6.0 (TRQ - 56,000 MT) 5.0 (TRQ - 61,500 MT) 3.75 (TRQ - 67,500 MT) 3.75 (TRQ - 86,300 MT) 3.75 (TRQ - 105,00 0 MT) 3.75 (TRQ - 105,00 0 MT) 3.75 (TRQ - 105,00 0 MT) 3.75 (TRQ - 105,00 0 MT)
39011020 Low density polyethylene (LDPE) 7.5
39011090 Other Polyethylene having a specific gravity of less than 0.94 7.5
39012000 Polyethylene having a specific gravity of 0.94 or more 7.5 TR of 50% in 5 years with specified year-wise TRQs 7.0 (TRQ - 150,00 0 MT) 6.5 (TRQ - 168,00 0 MT) 6.0 (TRQ - 186,00 0 MT) 5.0 (TRQ - 204,00 0 MT) 3.75 (TRQ - 222,00 0 MT) 3.75 (TRQ - 252,00 0 MT) 3.75 (TRQ - 285,00 0 MT) 3.75 (TRQ - 285,00 0 MT) 3.75 (TRQ - 285,00 0 MT) 3.75 (TRQ - 285,00 0 MT)
39014010 Linear low-density polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95 % by weight of the total polymer content 7.5 TR of 50% in 5 years with specified year-wise TRQs 7.0 (TRQ - 45,000 MT) 6.5 (TRQ - 50,500 MT) 6.0 (TRQ - 56,000 MT) 5.0 (TRQ - 61,500 MT) 3.75 (TRQ - 67,500 MT) 3.75 (TRQ - 86,300 MT) 3.75 (TRQ - 105,00 0 MT) 3.75 (TRQ - 105,00 0 MT) 3.75 (TRQ - 105,00 0 MT) 3.75 (TRQ - 105,00 0 MT)
39014090 Other Ethylene-alpha-olefin copolymer s, having a specific gravity of less than 0.94 7.5
39019000 Other polymers of ethylene, in primary sources 7.5 7.0 (TRQ - 11,000 MT) 6.5 (TRQ - 12,000 MT) 6.0 (TRQ - 13,000 MT) 5.0 (TRQ - 14,000 MT) 3.75 (TRQ - 16,000 MT) 3.75 (TRQ - 20,600 MT) 3.75 (TRQ - 25,000 MT) 3.75 (TRQ - 25,000 MT) 3.75 (TRQ - 25,000 MT) 3.75 (TRQ - 25,000 MT)
39021000 Polypropylene 7.5 7.0 (TRQ - 70,000 MT) 6.5 (TRQ - 77,500 MT) 6.0 (TRQ - 85,000 MT) 5.0 (TRQ - 92,500 MT) 3.75 (TRQ - 100,00 0 MT) 3.75 (TRQ - 129,20 0 MT) 3.75 (TRQ - 158,50 0 MT) 3.75 (TRQ - 158,50 0 MT) 3.75 (TRQ - 158,50 0 MT) 3.75 (TRQ - 158,50 0 MT)
39023000 Propylene copolymers 7.5 7.0 (TRQ - 50,000 MT) 6.5 (TRQ - 55,000 MT) 6.0 (TRQ - 60,000 MT) 5.0 (TRQ - 65,000 MT) 3.75 (TRQ - 70,000 MT) 3.75 (TRQ - 90,900 MT) 3.75 (TRQ - 112,00 0 MT) 3.75 (TRQ - 112,00 0 MT) 3.75 (TRQ - 112,00 0 MT) 3.75 (TRQ - 112,00 0 MT)
39029000 Other polymers of propylene or of other olefins, in primary forms 7.5 7.0 (TRQ - 4,000 MT) 6.5 (TRQ - 4,500 MT) 6.0 (TRQ - 5,000 MT) 5.0 (TRQ - 5,500 MT) 3.75 (TRQ - 6,000 MT) 3.75 (TRQ - 7,700 MT) 3.75 (TRQ - 9,500 MT) 3.75 (TRQ - 9,500 MT) 3.75 (TRQ - 9,500 MT) 3.75 (TRQ - 9,500 MT)
39041010 Emulsion grade PVC resin / PVC Pasteresin/ PVC dispersion resin 10 Tariff Reduction of 50% in 5 years with specified year-wise TRQs

(Cumulative Annual TRQ of 60,000 MT)

 9 8 7 6 5 5 5 5 5 5
39041020 Suspension grade PVC resin 10 9 8 7 6 5 5 5 5 5 5
39041090 Other Poly (vinyl chloride), not mixed with any other substances 10 9 8 7 6 5 5 5 5 5 5
39042100 Non - plasticised poly (vinyl chloride), mixed with other substances 10 9 8 7 6 5 5 5 5 5 5
39043010 Poly(vinyl derivatives ) 10 9 8 7 6 5 5 5 5 5 5
39043090 Other Vinylchloride - vinyl acetate copolymers 10 9 8 7 6 5 5 5 5 5 5
39046910 Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter 7.5 7 6.5 6 5 3.75 3.75 3.75 3.75 3.75 3.75
39049010 Chlorinate d poly vinyl chloride (CPVC) resin 10 9 8 7 6 5 5 5 5 5 5
39049090 Other Polymers of vinyl chloride or of other halogenated olefins, in primary forms 7.5 7 6.5 6 5 3.75 3.75 3.75 3.75 3.75 3.75
71081100 Non - monetary gold powder 10 TR (Tariff concession/relief of 1% in absolute percentage terms, TRQ of 200 tons phased in 5 years) 1% absolut e duty reducti on over the applied rate (TRQ of 120 tonnes) 1% absolut e duty reducti on over the applied rate (TRQ of 140 tonnes) 1% absolut e duty reducti on over the applied rate (TRQ of 160 tonnes) 1% absolut e duty reducti on over the applied rate (TRQ of 180 tonnes) 1% absolut e duty reducti on over the applied rate (TRQ of 200 tonnes) 1% absolut e duty reducti on over the applied rate (TRQ of 200 tonnes) 1% absolut e duty reducti on over the applied rate(T RQ of 200 tonnes) 1% absolut e duty reducti on over the applied rate(T RQ of 200 tonnes) 1% absolut e duty reducti on over the applied rate(T RQ of 200 tonnes) 1% absolut e duty reducti on over the applied rate(T RQ of 200 tonnes)
71081200 Other unwrought forms of non - monetary gold 10
71081300 Other semi - manufactured forms of non - monetary gold 10
71131910 Articles of jewellery of gold, unstudded 20 TR (TRQ of 2.5 Tonnes ) 19 (TRQ of 2100 kg 18 (TRQ of 2200 kg) 17 (TRQ of 2300 kg) 16 (TRQ of 2400 kg) 15 (TRQ of 2500 kg) 15 (TRQ of 2500 kg) 15 (TRQ of 2500 kg) 15 (TRQ of 2500 kg) 15 (TRQ of 2500 kg) 15 (TRQ of 2500 kg)
71131920 Articles of jewellery of gold, set with pearls 20
71131930 Articles of jewellery of gold set with diamonds 20
71131940 Articles of jewllery of gold, set with other precious and semiprecious stones 20
74081110 Copper weld wire, cross sectional dimension > 6mm 5 TEP over 5 years (TRQ of 150% of 3 years moving average volume) 4.0 (TRQ - 85,000 MT) 3.0 (TRQ - 95,000 MT) 2.0 (TRQ - 105,00 0 MT) 1.0 (TRQ - 115,00 0 MT) 0.0 (TRQ - 125,00 0 MT) 0.0 (TRQ - Movin g Averag e of Years 2 to 4 in MT) 0.0 (TRQ - Movin g Averag e of Years 3 to 5 in MT) 0.0 (TRQ - Movin g Averag e of Years 4 to 6 in MT) 0.0 (TRQ - Movin g Averag e of Years 5 to 7 in MT) 0.0 (TRQ - Movin g Averag e of Years 6 to 8 in MT)
74081190 Other wire of refined copper, which the maximum crosssectional dimension exceeds 6 mm 5
74081910 Copper weld wire, cross sectional dimension < 6mm 5 TEP over 5 years (TRQ of 150% of 3 years moving average volume) 4.0 (TRQ - 270 MT) 3.0 (TRQ - 302.5 MT) 2.0 (TRQ - 335 MT) 1.0 (TRQ - 367.5 MT) 0.0 (TRQ - 400 MT) 0.0 (TRQ - Movin g Averag e of Years 2 to 4 in MT) 0.0 (TRQ - Movin g Averag e of Years 3 to 5 in MT) 0.0 (TRQ - Movin g Averag e of Years 4 to 6 in MT) 0.0 (TRQ - Movin g Averag e of Years 5 to 7 in MT) 0.0 (TRQ - Movin g Averag e of Years 6 to 8 in MT)
74081920 Welding wire of copper, cross sectional dimension < 6mm 5
74081990 Other wire of refined copper, cross sectional dimension < 6mm 5

9[These imports of Items will be permitted subject to the following arrangements/ procedure: -

a. Import would be subject to Ministry of Finance (Department of Revenue) Notification No. 22/2022-Customs dated 30th April 2022 (as amended from time to time) relating to India-UAE CEPA.

b. At the time of clearance of the import consignment, the importer in India must produce a Certificate of Origin issued by concerned authorities in UAE.

c. The year in respect of these imports will be the period from 1st April to 31st March, i.e.,financial year in India.

d. All applications for grant of TRQ authorizations shall be submitted online through the DGFT website (https://dgft.gov.in) --> Import Management System —>Tariff Rate Quota (TRQ)

e. TRQ limits to be proportioned annually. The application along with the requisite fee is required to be filed online. The last date for applications for annual allocation for FY 2023-24 and onwards shall be 28th February of the previous financial year.

f. [deleted]

10delete[g. For Gold TRQ under 7108i the following conditions shall be considered additionally:

i. Eligible Applicant must be a jewellery manufacturer.

ii. Eligible Applicant must be engaged in the business of goods falling under ITC(HS) codes 7108, 7113, 7114 and 7118 in Chapter 71 of ITC(HS).

iii. Such Jewellery manufacturer should have an average annual turnover of Rs. 25 crores over the last 3 financial years.

iv. The turnover of such Jewellery manufacturer should either:

v. Such Jewellery manufacturer should have a GST number and should have filed GST returns up to the applicable preceding GST return filing period. ]

vi. Financial statements containing annual turnovers of the eligible applicant should be duly certified/audited by a Chartered Accountant, on the basis of the jewellers GST declarations,

vii. Import of Gold Dore under TRQ shall not be considered.

h. Reference Notification No. 22/2022-Customs dated 30th April 2022, for Gold TRQ imports under 7108, may be affected by the TRQ holder through Nominated Agencies as notified by RBI (in case of banks), nominated agencies notified by DGFT or Qualified Jewellers as notified by International Financial Services Centres Authority (IFSCA).

i. [deleted]

j. [deleted]

k. [deleted]

I. The TRQ authorisation shall contain the name and address of the importer, Importer -Exporter Code (IEC), Customs notification number, tariff item as applicable, quantity and validity period of the certificate.

m. The TRQ authorisation shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES).

n. Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system or on debit as endorsed.

o. In addition to the requirements as above, the TRQ authorization for items under Tariff head 7108 shall also contain Importer-Exporter Code (IEC) of nominated agencies as notified by RBI (in case of banks) or DGFT for other agencies, or qualified jewellers as notified by International Financial Services Centres Authority (IFSCA). The said TRQ importer shall follow the procedure set out in the Customs Import of Goods at Concessional Rate of Duty or for specified end use) Rules, 2022 read with Customs Circular No. 18/2022-Customs dated 10.09.2022.

m. The IGCR procedure applies to the importer till supply of gold (falling under 7108) to end-use recipient and filing of monthly statement. The restrictions on job work are only relating to the case where it is undertaken on the goods belonging to importer and does not apply to the end use recipient who receives the goods on supply. Therefore, on receipt of goods under 7108, the TRQ holder may utilize the same for manufacture with or without job work.]

old[These imports will be permitted subject to the following arrangements/ procedure: -

a. Import would be subject to Ministry of Finance (Department of Revenue) Notification No. 22/2022-Customs dated 30th April 2022 (as amended from time to time) relating to India-UAE CEPA.

b. At the time of clearance of the import consignment, the importer in India must produce a Certificate of Origin issued by concerned authorities in UAE.

c. The year in respect of these imports will be the period from 1st April to 31st March, i.e., financial year in India

d. All applications for grant of TRQ authorizations shall be submitted online through the DGFT website (https://dgft.gov.in)→ Import Management System → Tariff Rate Quota (TRQ)

e. TRQ limit to be proportioned annually. However, in case of Gold under tariff head 7108, allocation shall be proportioned on a quarterly basis. The application along with the requisite fee is required to be filed online. The last date for applications for annual allocation for FY 2023-24 and onwards shall be 28th February of the previous financial year. For Gold TRQs under 7108, the last date for applications for annual allocation for FY 2023-24 and onwards, shall be as follows –

Application period TRQ Import Period
1st January to 28th February Q1- Apr to June
1st May to 31st May Q2 - July to September
1st August to 31st August Q3 - October to December
1st November to 30th November Q4 – January to March

f. For the current FY 2022-23, applications are invited from 5th May 2022 to 18th May 2022. For Gold TRQ under 7108, the applications for the first two Quarters of the FY2022-23 i.e., till 5[30.11.2022] old[30thSeptember 2022], are invited from 5th May 2022 to 3[31st May 2022] old[18th May 2022]. Subsequently, for Gold TRQs for the third Quarter applications shall be invited from 1stAugust 2022 to 5[10.10.2022] old[31st August2022], and for the fourth Quarter, applications shall be invited from 1stNovember 2022 to 30th November2022.

g. For Gold TRQ under 7108, the following conditions shall be considered additionally:

i. Eligible Applicant must be a jewellery manufacturer.

ii. Eligible Applicant must be engaged in the business of goods falling under ITC(HS) codes 7108, 7113, 7114 and 7118 in Chapter 71 of ITC(HS).

iii. Such Jewellery manufacturer should have an average annual turnover of Rs. 25 crores over the last 3 financial years.

iv. The turnover of such Jewellery manufacturer should either:

v. Such Jewellery manufacturer should have a GST number and should have filed GST returns up to the applicable preceding GST return filing period.

vi. Financial statements containing annual turnovers of the eligible applicant should be duly certified/audited by a Chartered Accountant, on the basis of the jewellers GST declarations.

vii. Import of Gold Dore under TRQ shall not be considered.

h. Reference Notification No. 22/2022-Customs dated 30th April 2022, for Gold TRQ imports under 7108, may be affected by the TRQ holder through Nominated Agencies as notified by RBI (in case of banks), nominated agencies notified by DGFT or Qualified Jewellers as notified by International Financial Services Centres Authority (IFSCA).

i. For TRQ imports under 39041010, 39041020, 39041090, 39042100, 39043010, 39043090, 39046910, 39049010 and 39049090, the applicant must be an importer of the specified item during the last 2 years and must be a processor/manufacturer consuming the given inputs. The applicant must furnish self-certified copy of the document issued by Central/State/District Authorities indicating processing capacity.

j. For all other tariff lines except under tariff head 7113, applicant must be a processor/manufacturer consuming the given inputs. GST returns or Udyam Registration or IEM registration may be accepted for qualifying as an eligible applicant as a proof of manufacturer.

k. All allocations/TRQ licenses are valid only for that specific TRQ allocation period/ specific Quarter – TRQ license holders cannot carry over an allocation over from one TRQ allocation period to another.

l. The TRQ authorisation shall contain the name and address of the importer, Importer -Exporter Code (IEC), Customs notification number, tariff item as applicable, quantity and validity period of the certificate.

m. The TRQ authorisation shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES). However, for non-EDI Ports not integrated with ICES, the TRQ shall also be issued on Security Paper.

n. Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system or on debit as endorsed.

6[o. In addition to the requirements as above, the TRQ authorization for items under Tariff head 7108 shall also contain Importer-Exporter Code (IEC) of nominated agencies as notified by RBI (in case of banks) or DGFT for other agencies, or qualified jewellers as notified by International Financial Services Centres Authority (IFSCA). Additionally, TRQ authorization shall also contain GST Identification Number (GSTIN) of the jewellery manufacturer to whom TRQ is being issued. The said TRQ importer shall follow the procedure set out in the Customs Import of Goods at Concessional Rate of Duty or for specified end use) Rules, 2022 read with Customs Circular No. 18/2022-Customs dated 10.09.2022.]

old[4[o. In addition to the requirements as above, the TRQ authorization for items under Tariff head 7108, shall also contain Importer Exporter Code (IEC) of the nominated agencies as notified by RBI (in case of banks) or DGFT (for other agencies) or qualified jewellers as notified by International Financial Services Centres Authority (IFSCA), GST Identification Number(GSTIN) of the jewellery manufacturer to whom TRQ is being issued. The said TRQ importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.]

old[o. In addition to the requirements as above, the TRQ authorization for items under Tariff head 7108, shall also contain ImporterExporter Code (IEC) of the nominated agency/IFSCA, GST Identification Number (GSTIN) of the jewellery manufacturer to whom TRQ is being issued. The said TRQ importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.]]

7[p. The IGCR procedure applies to the importer till supply of gold (falling under 7108) to end-use recipient and filing of monthly statement. The restrictions on job work are only relating to the case where it is undertaken on the goods belonging to importer and does not apply to the end use recipient who receives the goods on supply. Therefore, on receipt of goods under 7108, the TRQ holder may utilize the same for manufacture with or without job work.]]

8[Items mentioned and related provisions for Tariff Rate Quota (TRQ) under India-Australia Economic Cooperation and Trade Agreement (Ind-Aus ECTA) as follows -

HS code Item Description In Quota rate (%) TRQ Quantity for Calendar year 2022 TRQ Quantity Calendar Year 2023 onwards
07134000 Lentils 50% of the applied rate of duty 1,233 MTs 1,50,000 MTs
08021100 In shell almonds 50% of the applied rate of duty 279 MTs 34,000 MTs
08021200 Shelled almond
08051000 Oranges 50% of the applied rate of duty 113 MTs 13,700 MTs
08052100 Mandarins (including tangerines & satsumas)
08083000 Pears 50% of the applied rate of duty 30 MTs 3,700 MTs
52010020 Extra Long Staple Cotton of minimum 28  mm staple length 0% duty 419 MTs 51,000 MTs]

 

1. Inserted Vide:- Public Notice No. 04/2015-2020 dt. 20.04.2022

2. Inserted Vide:- Public Notice No. 06/2015-2020 dt. 01.05.2022

3. Substituted Vide:- Public Notice No. 08/2015-2020 dt. 19.05.2022

4. Substituted Vide:- Public Notice No. 23/2015-2020 dt. 29.08.2022

5. Substituted Vide:- Public Notice No. 28/2015-2020 dt. 06.10.2022

6. Substituted Vide:- Public Notice No. 32/2015-2020 dt. 20.10.2022

7. Inserted Vide:- Public Notice No. 32/2015-2020 dt. 20.10.2022

8. Inserted Vide:- Public Notice No.46/2015-2020 dt. 28.12.2022

9. Substituted Vide:- Public Notice No. 47/2015-2020 dt. 29.12.2022

10. Deleted Vide:- Public Notice No. 06/2023 dt. 17.04.2023