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Core Purpose

The Central Government amends Para 4.63 of the Foreign Trade Policy, 2023, to exempt imports under Diamond Imprest Authorisation from Integrated Tax and Compensation Cess as well.

Detailed Summary

By notification S.O. 5742(E) (No. 49/2025-26) dated 9th December 2025, issued by the Directorate General of Foreign Trade, Department of Commerce, Ministry of Commerce and Industry, in exercise of powers under Section 3 read with Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with paragraph 1.02 of the Foreign Trade Policy, 2023, the Central Government amends Para 4.63 of FTP-2023 with immediate effect. Previously, imports under Diamond Imprest Authorisation were exempted from Basic Customs Duty, Additional Customs Duty, Education Cess, Anti-dumping Duty, Countervailing Duty, Safeguard Duty and Transition Product Specific Safeguard Duty, wherever applicable. The amendment adds that such imports are also exempt from the whole of the Integrated Tax and Compensation Cess leviable under sub-section (7) and sub-section (9) respectively of section 3 of the Customs Tariff Act, 1975 (51 of 1975). The notification states that its effect is that imports under Diamond Imprest Authorisation shall also be exempted from payment of the Integrated Tax and Compensation Cess. It was issued with the approval of the Minister of Commerce & Industry and signed by Ajay Bhadoo, Director General of Foreign Trade & Ex officio Additional Secretary, under file number F. No. 01/94/180/152/AM20/PC-4.

Full Text

CG-DL-E-12122025-268464 EXTRAORDINARY PART II—Section 3—Sub-section (ii) 8346 GI/2025 (1) MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) NOTIFICATION New Delhi, the 09th December, 2025 No. 49/2025-26 Subject: Amendment to Para 4.63 of FTP-2023-reg S.O. 5742(E).—In exercise of powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraph 1.02 of the Foreign Trade Policy, 2023 (as amended from time to time), the Central Government hereby amends Para 4.63 of FTP-2023, with immediate effect, as under: | Para No. | Existing Para | Revised Para | |---|---|---| | 4.63 | Imports under Diamond Imprest Authorisation are exempted from payment of Basic Customs Duty, Additional Customs Duty, Education Cess, Anti- dumping Duty, Countervailing Duty, Safeguard Duty, Transition Product Specific Safeguard Duty, wherever applicable. | Imports under Diamond Imprest Authorisation are exempted from payment of Basic Customs Duty, Additional Customs Duty, Education Cess, Anti- dumping Duty, Countervailing Duty, Safeguard Duty, Transition Product Specific Safeguard Duty, wherever applicable. Such, imports are also exempt from whole of the Integrated Tax and Compensation Cess leviable under sub-section (7) and sub-section (9) respectively, of section 3 of the Customs Tariff Act, 1975 (51 of 1975). | Effect of the Notification: The import under DIA shall also be exempted from payment of the Integrated Tax and Compensation Cess. This issues with the approval of the Minister of Commerce & Industry. [F. No. 01/94/180/152/AM20/PC-4] AJAY BHADOO, Director General of Foreign Trade & Ex officio Addl. Secy. and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR SRIVASTAVA KUMAR SRIVASTAVA Date: 2025.12.12 22:36:57 +05'30'

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