The Directorate General of Foreign Trade (DGFT) has issued a corrigendum dated 24 August 2026 regarding the import of 10 lakh MT of Raw Sugar under the Tariff Rate Quota (TRQ) Scheme.
The corrigendum modifies Paragraph 7(c) of Public Notice No. 27/2026-27 dated 20 August 2026.
· What Has Changed?
Earlier, Raw Sugar imported under TRQ had to be converted into White or Refined Sugar and sold in the domestic market by 31 October 2026.
Under the revised condition, the importer must:
- Convert the imported Raw Sugar into White/Refined Sugar
- Sell the converted sugar in the domestic market
- Complete both activities within a maximum of two months from the date of filing the Bill of Entry

· Simple Example
If the Bill of Entry is filed on 10 September 2026, the importer must complete the refining and domestic sale within the prescribed two-month period.
Importers should remember that processing alone is not sufficient. The domestic sale of refined sugar must also be completed within the deadline.

· What Should Importers Do?
- Record the exact Bill of Entry filing date
- Calculate the deadline separately for each consignment
- Plan refining and domestic sales in advance
- Maintain processing, stock and sales records
- Review all conditions of the original Public Notice
All other terms and conditions of Public Notice No. 27/2026-27 remain unchanged.

· Conclusion
The revised DGFT Raw Sugar TRQ condition makes the Bill of Entry filing date the basis for calculating the deadline. Importers must complete both refining and domestic sale within two months. Proper planning and consignment-wise record-keeping are therefore essential to avoid non-compliance.
For assistance with Raw Sugar TRQ, Advance Authorisation and DGFT compliance, contact DGFT EXIM Consultants.