DGFT Frees Wheat and Wheat Flour Exports Under Specified Tariff Lines With Immediate Effect
The Directorate General of Foreign Trade (DGFT) has moved exports of wheat and wheat flour from "Prohibited" to "Free" with immediate effect. Two notifications dated 24 August 2026 make the change: DGFT Notification No. 35/2026-27, "Amendment in the Export Policy of Wheat", and DGFT Notification No. 34/2026-27, "Amendment in the Export Policy of Wheat Flour and related products". Both appear in the DoC/DGFT notifications list maintained by APEDA, the Agricultural and Processed Food Products Export Development Authority.
Tariff lines covered
| Notification | ITC (HS) code | Product | Earlier policy | Revised policy |
|---|---|---|---|---|
| 35/2026-27 | 10011900 | Durum wheat | Prohibited | Free |
| 35/2026-27 | 10019910 | Wheat | Prohibited | Free |
| 34/2026-27 | 11010000 | Wheat or meslin flour (atta), maida, semolina (rava/sirgi), wholemeal atta and resultant atta | Prohibited | Free |
The change applies from the date of the notifications, 24 August 2026. Both notifications were issued by DGFT in the Department of Commerce, Ministry of Commerce and Industry. Exports of the covered goods continue to be subject to the general provisions of the Foreign Trade Policy and to other laws that apply to food exports.
Why the change matters
Under a "Prohibited" entry, exports could move only under specific permissions. With the entries now "Free", exporters of the covered products no longer need such permission for the policy classification itself. The shift is in the export policy status of the tariff lines, not a one-off quota, so it applies to all shipments under the notified codes until the policy is changed again.
The coverage is limited to the three codes. Products under other headings, such as other cereal flours or processed wheat products classified elsewhere, need a separate check of their own ITC (HS) entry before contracts are signed.
What exporters and advisers should check
- Classification: confirm that each product falls within ITC (HS) 10011900, 10019910 or 11010000, and that invoice and shipping bill descriptions match the tariff entry.
- Timing: shipments on or after 24 August 2026 fall under the "Free" policy.
- Other conditions: a "Free" policy does not remove customs procedures, food safety and quality requirements, FEMA export realisation rules or the importing country's rules.
- Contracts: agreements drafted around earlier permissions or restrictions may need revised delivery schedules, force majeure clauses and pricing terms.
Accounting and finance points
For agri-traders and flour millers, the reopening can change sales mix, inventory holding and working capital needs. Finance teams should update export receivable tracking for realisation timelines under FEMA, review hedging of foreign currency receipts, and consider whether the change in business conditions needs disclosure in interim financial statements or board reports. Auditors reviewing inventory valuation should note that the net realisable value of wheat and flour stocks may now reflect export prices as well as domestic prices.
Updated on 27 September 2026: added links to DGFT Notification Nos. 34/2026-27 and 35/2026-27 and the official APEDA listing, a table of the three tariff lines with product descriptions, and removed background details that could not be verified.
