DGFT Extends India–UAE CEPA Gold Import TRQ Authorisation Validity to 30 September 2026

The Directorate General of Foreign Trade (DGFT) has, through Public Notice No. 18/2026-27 dated 1 July 2026, extended the validity of Tariff Rate Quota (TRQ) authorisations issued in Financial Year 2025-26 for the import of gold under the India–UAE Comprehensive Economic Partnership Agreement (CEPA). The validity, previously expiring on 30 June 2026, now runs up to 30 September 2026. The extension is automatic — no separate application, composition fee, amendment or endorsement is required. For gold and jewellery importers holding unused TRQ entitlement, this reopens a window to complete concessional imports that would otherwise have lapsed.

What Happened

Under the India–UAE CEPA, India offers a preferential tariff concession on a defined annual quota of gold imported from the UAE through a Tariff Rate Quota. TRQ authorisations for FY2025-26 carried a validity that was set to expire on 30 June 2026. Public Notice No. 18/2026-27 extends that validity to 30 September 2026, and specifies that the extension applies without any fresh application, fee, amendment or endorsement — holders simply have more time to use existing authorisations.

Why This Matters — Background

The India–UAE CEPA, in force since 2022, provides for a substantial annual gold TRQ imported from the UAE at a concessional in-quota tariff versus the standard applied rate. For eligible importers, the duty differential on gold is commercially significant, so the ability to actually use an allocated TRQ within its validity is what turns an entitlement into a saving. Utilisation has, however, been complicated by procedural and market factors, and DGFT has periodically adjusted the allocation mechanism and authorisation validity. The extension to 30 September 2026 gives holders of FY2025-26 authorisations additional runway to import against their quota rather than forfeiting unused entitlement at the June cut-off.

Separately, DGFT has been moving the gold TRQ allocation toward a more transparent, competitive process, and eligibility conditions apply — including BIS registration and valid GST registration for applicants. Importers should treat the validity extension and the allocation rules as distinct: this Public Notice addresses only the validity of already-issued FY2025-26 authorisations.

Who's Affected / Who Benefits

Holders of FY2025-26 India–UAE CEPA gold TRQ authorisations — typically nominated agencies, qualified jewellers, bullion importers and refiners meeting DGFT eligibility — benefit directly, as do their bankers and CHAs handling bullion clearance. The extension is relevant only to the uae-to-india gold trade under CEPA; it does not change gold import policy generally or duty rates outside the TRQ.

Operational Detail

Because the extension is automatic, holders do not need to approach DGFT for an amendment. Practically, the key is to ensure that import consignments against the TRQ are shipped and the Bill of Entry filed such that clearance is completed within the extended validity to 30 September 2026. Standard CEPA preferential-import conditions continue to apply, including a valid Certificate of Origin establishing UAE origin under the CEPA rules of origin, correct classification, and compliance with any BIS and GST-registration conditions attached to the scheme.

What Importers Should Do Now

• Check the remaining unused balance on your FY2025-26 gold TRQ authorisation and plan imports to consume it before 30 September 2026.
• Line up UAE-side supply and shipping so that clearance — not just order placement — is completed within the extended validity.
• Ensure the CEPA Certificate of Origin and rules-of-origin documentation are in order for each consignment to claim the in-quota concessional rate.
• Confirm your BIS registration and GST registration remain valid, as these are eligibility conditions under the scheme.
• Do not assume a further extension beyond 30 September 2026; treat this as the operative deadline unless DGFT issues a fresh Public Notice.
• Watch for DGFT's allocation procedure for the next quota cycle if you intend to seek fresh TRQ entitlement.

The Bigger Picture

The India–UAE CEPA gold TRQ is one of the most closely watched features of the agreement because of the duty differential involved and its impact on the domestic bullion and jewellery trade. DGFT's repeated fine-tuning — of allocation mechanics and now authorisation validity — reflects an effort to balance utilisation, transparency and revenue considerations. For importers, the recurring lesson is that CEPA preferences deliver value only when the operational conditions (valid authorisation, origin proof, eligibility registrations, and timely clearance) are all met within the applicable window.

Frequently Asked Questions

Do I need to apply for the extension? No. Public Notice No. 18/2026-27 provides an automatic extension of validity — no separate application, composition fee, amendment or endorsement is required.

What is the new validity date? FY2025-26 gold TRQ authorisations under the India–UAE CEPA are now valid up to 30 September 2026, extended from 30 June 2026.

Does this change the duty rate or the quota size? No. It extends only the validity of already-issued FY2025-26 authorisations. The concessional in-quota tariff and quota framework under the CEPA are unchanged by this notice.

What documentation do I still need? A valid CEPA Certificate of Origin proving UAE origin under the rules of origin, correct classification, and compliance with eligibility conditions such as BIS and GST registration.

Conclusion

If you hold an FY2025-26 India–UAE CEPA gold TRQ authorisation with unused entitlement, the extension to 30 September 2026 is a use-it-or-lose-it opportunity. Plan shipments and clearance to fall within the window, keep origin and eligibility documentation clean, and don't count on another extension.

This summary is for general guidance. Rely on the official text of DGFT Public Notice No. 18/2026-27 and related notices at dgft.gov.in, and consult a qualified trade professional for consignment-specific decisions on gold TRQ imports.