DGFT Makes Wheat Flour Exports ‘Free’ Under HS 11010000, Replacing Prohibited Policy With Immediate Effect
The Directorate General of Foreign Trade (DGFT) has changed the export policy for wheat flour and related products under ITC (HS) Code 11010000 from "Prohibited" to "Free" with immediate effect. The change was made by DGFT Notification No. 34/2026-27 dated 24 August 2026, titled "Amendment in the Export Policy of Wheat Flour and related products", which amends the export policy schedule for this tariff line.
The entry covers wheat or meslin flour (atta), maida, semolina (rava/sirgi), wholemeal atta and resultant atta. Until this notification, all of these were listed as "Prohibited" for export.
Two notifications on the same day
DGFT issued a companion notification on the same date for wheat grain. Both are listed on the DoC/DGFT notifications page maintained by APEDA, the Agricultural and Processed Food Products Export Development Authority.
| Notification | ITC (HS) code | Products | Earlier policy | Revised policy |
|---|---|---|---|---|
| 34/2026-27 | 11010000 | Wheat or meslin flour (atta), maida, semolina (rava/sirgi), wholemeal atta, resultant atta | Prohibited | Free |
| 35/2026-27 | 10011900 | Durum wheat | Prohibited | Free |
| 35/2026-27 | 10019910 | Wheat | Prohibited | Free |
The wheat change is made by DGFT Notification No. 35/2026-27, "Amendment in the Export Policy of Wheat". Taken together, the two notifications reopen exports of both the grain and its main milled products.
How the policy moved during 2026
The APEDA listing also shows the earlier steps. On 24 February 2026, DGFT issued Notification No. 61/2025-26, "Amendment in export policy of Wheat flour and related items falling under HS Code 1101", and Notification No. 62/2025-26 on wheat. Notification No. 13/2026-27 dated 27 April 2026 again amended the export policy of wheat. Those amendments operated while the formal "Prohibited" status remained. Notification No. 34/2026-27 is different in kind: it changes the policy classification of the tariff line itself, so exports of the covered products no longer depend on any product-specific permission under the export policy.
What "Free" does and does not change
"Free" in the export policy column means the goods can be exported without a DGFT authorisation or permission tied to the policy entry. It does not remove other requirements that apply to a shipment:
- correct classification under ITC (HS) 11010000, with invoice and shipping bill descriptions that match the tariff entry;
- customs procedures and documentation;
- food safety and quality rules and the importing country's standards;
- realisation of export proceeds within the time allowed under FEMA.
Products outside code 11010000, such as flours of other cereals or wheat preparations classified under other headings, need a separate check of their own ITC (HS) entry.
Points for exporters, advisers and finance teams
- Update internal export-policy matrices for code 11010000 from "Prohibited" to "Free" with effect from 24 August 2026.
- Revisit orders that were held back because of the prohibition, and review delivery, pricing and force majeure clauses in contracts drafted around it.
- For flour millers and traders, reassess sales mix, inventory holding and working capital plans now that export demand is open.
- Auditors reviewing inventory valuation should note that net realisable value of flour stocks may now reflect export prices as well as domestic prices.
- Keep copies of Notification No. 34/2026-27 and the relevant ITC (HS) entry on file for customs and audit reference.
Updated on 28 September 2026: linked DGFT Notification Nos. 34/2026-27 and 35/2026-27 and the official APEDA listing, added the companion wheat notification, a tariff-line table and the sequence of 2026 notifications, and removed background details that could not be verified.
