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Notes


Product Group Notes (I-O Norms)



GENERAL NOTES FOR FOOD PRODUCTS (PRODUCT CODE: E)



  1.  An Advance Licence for export of products at Sl. No. E 54, E 55 & E 56 will
    be issued subject to the condition that the applicant ( in case of manufacturer
    exporter) or applicant’s supporting manufacturer ( in case the applicant is
    merchant exporter) shall produce a certificate from the Spices Board confirming
    his own manufacturing capacity.




  2.  The import of Cloves, Cinnamon, Cassia & Clove buds under Advance Licences
    shall be allowed for the export products as mentioned at. Sl. Nos. E-54, E-55, E
    56 & E-114 only. Advance Licences for import of Cloves, Cinnamon, Cassia & Clove
    buds shall be issued with prior import condition.”




  3.  Applications for advance licences under para 4.7 and under para 4.4.2 of the
    Handbook of Procedures, Vol. (I ) (1st September 2004 – 31st March, 2009) or
    import of cardamom shall be issued by the Regional Licensing Authorities only
    under “prior import condition of cardamom.”




 

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What is New?

Date: 01-02-2026
Notification [No. 12/2026-Customs (N.T.)]
Seeks to add a new class of eligible importers as ‘Eligible Manufacturer Importers’ under Section 47 of the Customs Act, 1962 for duty deferral facility.

Date: 01-02-2026
Notification (No. 13/2026-Customs (N.T.)]
Seeks to amend the Deferred Payment of Import Duty Regulations, 2016 to extend duty deferral facilities for trusted entities from 15 to 30 days.

Date: 01-02-2026
Notification No. 01/2026-Central Excise
Seeks to prescribe effective rates of NCCD on chewing tobacco, jarda scented tobacco and other tobacco products

Date: 01-02-2026
Notification No. 01/2026-Customs
Seeks to amend five notifications, in order to extend their validity for a further period of two years till 31st March 2028 and make amendments in notification No. 25/2002-Customs, dated the 1st March, 2002 and notification No. 36/2024-Customs, dated the 23rd July, 2024

Date: 01-02-2026
Notification No. 03/2026-Customs
Seeks to further amend notification No. 11/2018-Customs, dated the 2nd February, 2018 and notification No.11/2021-Customs,dated the 1st February, 2021 to revise Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) applicable on certain items

Date: 01-02-2026
Notification No. 02/2026-Central Excise
Seeks to (i) exempt value of Biogas/ Compressed Biogas contained in blended CNG along with appropriate GST paid on it, from the value of such blended CNG for the purpose of calculation of Central Excise duty on such blended CNG and (ii) to defer implementation of levy ofadditional duty of Rs 2 per litre on unblended diesel till 31st March 2028

Date: 01-02-2026
Notification No. 03/2026-Central Excise
Seeks to rescind notification No. 5/2023-Central Excise dated 1.2.2023

Date: 01-02-2026
Notification No. 04/2026-Central Excise
Seeks to amend notification no. 03/2025 dated 31.12.2025, to prescribe nil rate on unmanufactured tobacco or tobacco refuse, not bearing a brand name and not packed for retail sale

Date: 30-01-2026
Notification No. 11 /2026 - CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 29-01-2026
Notification No. 10 /2026 - CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver



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