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Chapter - 1 Introduction and Notification with Objective.


Chapter - 1 : Introduction


Notification 1.1 In pursuance of the provisions of paragraph 2.4 of FTP, the Director General of Foreign Trade (DGFT) hereby notifies the compilation known as HBP v1, HBP v2 and Schedule of DEPB rates. These compilations, as amended from time to time, shall remain in force ‘until further amendments’ except DEPB Scheme which shall continue to be operative till 31st December, 2009.  [DGFT PUBLIC NOTICE No 125/(RE-2008)2004-09, Date : 03-01-2009 ]

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In pursuance of the provisions of paragraph 2.4 of FTP, the Director General of Foreign Trade (DGFT) hereby notifies the compilation known as HBP v1, HBP v2 and Schedule of DEPB rates. These compilations, as amended from time to time, shall remain in force ‘until further amendments’ except DEPB Scheme which shall continue to be operative till May 2009. ( This Para replace by DGFT PUBLIC NOTICE NO. 113 (RE-2008) /2004-2009, Dated : 8-12-2008]
Objective 1.2 Objective is to implement provisions of FT (D&R) Act, Rules and Orders made there under and FTP (2004-09) by laying down simple, transparent and EDI compatible procedures which are easy to comply with and administer, for efficacious management of foreign trade.
Definition 1.3 For purpose of this Handbook, definitions and glossary contained in FT (D&R) Act, Rules and Orders made there under and the FTP (2004-09) shall apply.


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What is New?

Date: 19-05-2026
CORRIGENDUM
Corrigendum to Notification No. 14/2026-Customs dated 30.04.2026

Date: 12-05-2026
Notification No. 15/2026-Customs
Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025, so as to notify BCD related changes.

Date: 12-05-2026
Notification No. 17/2026-Customs
Seeks to amend notification No. 57/2000-Customs dated 8th May 2000, which provides concessional rate for gold, silver and platinum imported under specified schemes.

Date: 12-05-2026
Notification No. 16/2026-Customs
Seeks to amend notification No. 11/2018-Customs and notification No. 11/2021-Customs so as to revise SWS and AIDC applicable on certain items.

Date: 30-04-2026
Notification No. 21/2026-Central Excise
Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the RIC rates on exports of High speed diesel oil outside India.

Date: 30-04-2026
Notification No. 01/2026-Central Tax (Rate)
Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026

Date: 30-04-2026
Notification No. 01/2026-Integrated Tax (Rate)
Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 01/2026-Union Territory Tax (Rate)
Seeks to amend Notification No 9/2025 - Union Territory ?tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 19/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of High speed diesel oil outside India.

Date: 30-04-2026
Notification No. 20/2026-Central Excise
Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of ATF outside India.



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