167 Tariff Lines of Chapter 72 Included for Micro and Small Enterprises under Interest Subvention Support

Ø  Annexure IIA: Additional List of Tariff Lines Eligible only for Micro and Small Exporters for Interest Subvention for Pre- and Post-Shipment Export Credit

·         The Directorate General of Foreign Trade clarified eligibility under the Interest Subvention Support scheme for export credit.

Key Clarification

·         Tariff lines listed under Annexure-IIA will be eligible for interest subvention only for Micro and Small Enterprises (MSEs).

·         Medium Enterprises are excluded from benefits for these specified items.

Applicability

·         The provision is prospective—applicable only to export credit disbursed on or after the date of this Trade Notice.

·         No retrospective benefit will be allowed.

Continuity of Existing Guidelines

·         All other provisions under earlier Trade Notices (Jan 2, Jan 16, and Mar 20, 2026) remain unchanged.

Key Takeaway

·         The move narrows benefits to smaller exporters, aiming to target support toward MSEs and ensure more focused export promotion under the Export Promotion Mission.

[DGFT Trade Notice No.01/2026-27 dated 20 April 2026]

Subject: Inclusion of Chapter 72 tariff lines for Micro and Small Enterprises under Interest Subvention Support.

In reference to the guidelines for Interest Subvention Support for Pre- and Post-Shipment Export Credit under the Export Promotion Mission (EPM) issued vide Trade Notice No. 20/2025- 26 dated 02.01.2026, Trade Notice No. 22/2025-26 dated 16.01.2026 and Trade Notice No. 33/2025-26 dated 20.03.2026, it is hereby informed that the tariff lines specified at Annexure­ llA, inserted into Annexure-11 of Trade Notice No. 20/2025-26 , shall be eligible for interest subvention support, only in respect of export credit availed by Micro and Small Enterprises (MSEs). It is clarified that Medium Enterprises shall not be eligible for interest subvention support in respect of exports covered under Annexure-llA.

2. The eligibility under Annexure-llA shall be prospective in nature, and interest subvention shall be admissible only for eligible export credit disbursed on or after the date of issuance of this Trade Notice, in line with the principle of non-retrospective applicability.

3. All other provisions of Trade Notice No. 20/2025-26 dated January 02, 2026, read with Trade Notice No. 22/2025-26 dated January 16,2026 and Trade Notice No. 3612025-26 dated 20.03.2026, shall remain unchanged.

This Trade Notice is issued with the approval of the Competent Authority.

[Issued from File No. 01/02/48/AM-26/EPM]

Annexure-II A
New Annexure-II A to the Trade Notice No. 20/2025-26 dated January 02, 2026

Additional List of Tariff Lines Eligible only for Micro and Small Exporters for Interest Subvention for Pre- and Post-Shipment Export Credit

Additional List of 167 tariff lines at HS Six-digit Level

Sl No

HS Six- Digit

HS Description

1

720110

Iron; non-alloy pig iron containing by weight 0.5% or less of phosphorus, in pigs, blocks or other primary forms

2

720120

Iron; non-alloy pig iron containing by weight more than 0.5% of phosphorus, in pigs, blocks or other primary forms

3

720150

Iron; alloy pig iron; spiegeleisen, in pigs, blocks or other primary forms

4

720211

Ferro-alloys; ferro-manganese, containing by weight more than 2% of carbon

5

720219

Ferro-alloys; ferro-manganese, containing by weight 2% or less of carbon

6

720221

Ferro-alloys; ferro-silicon, containing by weight more than 55% of silicon

7

720229

Ferro-alloys; ferro-silicon, containing by weight 55% or less of silicon

8

720230

Ferro-alloys; ferro-silico-manganese

9

720241

Ferro-alloys; ferro-chromium, containing by weight more than 4% of carbon

10

720249

Ferro-alloys; ferro-chromium, containing by weight 4% or less of carbon

11

720250

Ferro-alloys; ferro-silico-chromium

12

720260

Ferro-alloys; ferro-nickel

13

720270

Ferro-alloys; ferro-molybdenum

14

720280

Ferro-alloys; ferro-tungsten and ferro-silico-tungsten

15

720291

Ferro-alloys; ferro-titanium and ferro-silico-titanium

16

720292

Ferro-alloys; ferro-vanadium

17

720293

Ferro-alloys; ferro-niobium

18

720299

Ferro-alloys; n.e.c. in heading no. 7202

19

720310

Ferrous products; obtained by direct reduction of iron ore, in lumps, pellets or similar forms

20

720390

Ferrous products; spongy ferrous products and iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms

21

720410

Ferrous waste and scrap; of cast iron

22

720421

Ferrous waste and scrap; of stainless steel

23

720429

Ferrous waste and scrap; of alloy steel (excluding stainless)

24

720430

Ferrous waste and scrap; of tinned iron or steel

25

720441

Ferrous waste and scrap; turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles

26

720449

Ferrous waste and scrap; n.e.c. in heading no. 7204

27

720450

Ferrous products; remelting scrap ingots

28

720510

Iron or steel, pig iron, spiegeleisen; granules thereof

29

720521

Alloy steel powders

30

720529

Iron or steel, pig iron, spiegeleisen; powders (excluding alloy steel)

31

720610

Iron or non-alloy steel; ingots (excluding iron of heading no. 7203)

32

720690

Iron or non-alloy steel; primary forms (excluding ingots and iron of heading no. 7203)

33

720711

Iron or non-alloy steel; semi-finished products of iron or non-alloy steel; containing by weight less than 0.25% of carbon, of rectangular (including square) cross-section, width less than twice thickness

34

720712

Iron or non-alloy steel; semi-finished products of iron or non-alloy steel; containing by weight less than 0.25% of carbon, of rectangular (other than square) cross-section

35

720719

Iron or non-alloy steel; semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% of carbon, other than rectangular or square cross-section

36

720720

Iron or non-alloy steel; semi-finished products of iron or non-alloy steel, containing by weight 0.25% or more of carbon

37

720810

Iron or non-alloy steel; in coils, flat-rolled, of a width 600mm or more, hot-rolled, with patterns in relief

38

720825

Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or more, hot-rolled, pickled, of a thickness of 4.75mm or more

39

720826

Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or more, hot-rolled, pickled, of a thickness of 3mm or more but less than 4.75mm

40

720827

Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or more, hot-rolled, pickled, of a thickness of less than 3mm

41

720836

Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or more, hot-rolled, of a thickness exceeding 10mm

42

720837

Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or more, hot-rolled, of a thickness of 4.75mm or more but not exceeding 10mm

43

720838

Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or more, hot-rolled, of a thickness of 3mm or more but less than 4.75mm

44

720839

Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or more, hot-rolled, of a thickness of less than 3mm

45

720840

Iron or non-alloy steel; (not in coils), flat-rolled, of a width 600mm or more, hot- rolled, with patterns in relief

46

720851

Iron or non-alloy steel; (not in coils), flat-rolled, of a width 600mm or more, hot- rolled, without patterns in relief, of a thickness exceeding 10mm

47

720852

Iron or non-alloy steel; (not in coils), flat-rolled, of a width 600mm or more, hot- rolled, without patterns in relief, of a thickness of 4.75mm or more but not exceeding 10mm

48

720853

Iron or non-alloy steel; (not in coils), flat-rolled, of a width 600mm or more, hot- rolled, without patterns in relief, of a thickness of 3mm or more but less than 4.75mm

49

720854

Iron or non-alloy steel; (not in coils), flat-rolled, of a width 600mm or more, hot- rolled, without patterns in relief, of a thickness of less than 3mm

50

720890

Iron or non-alloy steel; flat-rolled, hot-rolled, of a width 600mm or more, n.e.c. in heading no. 7208

51

720915

Iron or non-alloy steel; in coils, flat-rolled, width 600mm or more, cold-rolled, of a thickness of 3mm or more

52

720916

Iron or non-alloy steel; in coils, flat-rolled, width 600mm or more, cold-rolled, of a thickness exceeding 1mm but less than 3mm

53

720917

Iron or non-alloy steel; in coils, flat-rolled, width 600mm or more, cold-rolled, of a thickness of 0.5mm or more but not exceeding 1mm

54

720918

Iron or non-alloy steel; in coils, flat-rolled, width 600mm or more, cold-rolled, of a thickness of less than 0.5mm

55

720925

Iron or non-alloy steel; (not in coils), flat-rolled, width 600mm or more, cold-rolled, of a thickness of 3mm or more

56

720926

Iron or non-alloy steel; (not in coils), flat-rolled, width 600mm or more, cold-rolled, of a thickness exceeding 1mm but less than 3mm

57

720927

Iron or non-alloy steel; (not in coils), flat-rolled, width 600mm or more, cold-rolled, of a thickness of 0.5mm or more but not exceeding 1mm

58

720928

Iron or non-alloy steel; (not in coils), flat-rolled, width 600mm or more, cold-rolled, of a thickness of less than 0.5mm

59

720990

Iron or non-alloy steel; flat-rolled, width 600mm or more, cold-rolled, n.e.c. in heading no. 7209

60

721011

Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with tin, thickness of 0.5mm or more

61

721012

Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with tin, thickness of less than 0.5mm

62

721020

Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with lead, including terne-plate

63

721030

Iron or non-alloy steel; flat-rolled, width 600mm or more, electrolytically plated or coated with zinc

64

721041

Iron or non-alloy steel; flat-rolled, width 600mm or more, corrugated, plated or coated with zinc (not electrolytically)

65

721049

Iron or non-alloy steel; flat-rolled, width 600mm or more, (not corrugated), plated or coated with zinc (not electrolytically)

66

721050

Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with chromium oxides or with chromium and chromium oxides

67

721061

Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with aluminium zinc-alloys

68

721069

Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with aluminium, other than plated or coated with aluminium zinc-alloys

69

721070

Iron or non-alloy steel; flat-rolled, width 600mm or more, painted, varnished or coated with plastics

70

721090

Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with materials n.e.c. in heading no. 7210

71

721113

Iron or non-alloy steel; flat-rolled, hot-rolled, rolled on four faces or in a closed box pass, of a width more than 150mm but less than 600mm, 4mm thick or more, not in coils, without patterns in relief

72

721114

Iron or non-alloy steel; flat-rolled, hot-rolled, of a width less than 600mm, 4.75mm thick or more, excluding those of item no. 7211.13

73

721119

Iron or non-alloy steel; flat-rolled, hot-rolled, of a width less than 600mm, less than 4.75mm thick, excluding those of item no. 7211.13

74

721123

Iron or non-alloy steel; flat-rolled, cold-rolled, of a width less than 600mm, containing by weight less than 0.25% of carbon

75

721129

Iron or non-alloy steel; flat-rolled, cold-rolled, of a width less than 600mm, containing by weight 0.25% or more of carbon

76

721190

Iron or non-alloy steel; flat-rolled, n.e.c. in heading no. 7211, width less than 600mm

77

721210

Iron or non-alloy steel; flat-rolled, width less than 600mm, plated or coated with tin

78

721220

Iron or non-alloy steel; flat-rolled, of a width less than 600mm, electrolytically plated or coated with zinc

79

721230

Iron or non-alloy steel; flat-rolled, width less than 600mm, plated or coated with zinc (not electrolytically)

80

721240

Iron or non-alloy steel; flat-rolled, width less than 600mm, painted, varnished or coated with plastics

81

721250

Iron or non-alloy steel; flat-rolled, width less than 600mm, plated or coated, (excluding tin, zinc or plastic)

82

721260

Iron or non-alloy steel; flat-rolled, width less than 600mm, clad

83

721310

Iron or non-alloy steel; bars and rods, hot-rolled, in irregularly wound coils, containing indentations, ribs, grooves or other deformations produced during the rolling process

84

721320

Iron or non-alloy steel; bars and rods, hot-rolled, in irregularly wound coils, of free-cutting steel

85

721391

Iron or non-alloy steel; bars and rods, hot-rolled, in irregularly wound coils, n.e.c. in heading no. 7213, of circular cross-section measuring less than 14mm in diameter

86

721399

Iron or non-alloy steel; bars and rods, hot-rolled, in irregularly wound coils, n.e.c. in heading no. 7213, of circular cross-section measuring 14mm or more in diameter

87

721410

Iron or non-alloy steel; bars and rods, forged, hot-rolled, hot-drawn or hot- extruded, but including those twisted after rolling

88

721420

Iron or non-alloy steel; bars and rods, hot-rolled, hot-drawn or hot-extruded, containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling

89

721430

Iron or non-alloy steel; bars and rods, hot-rolled, hot-drawn or hot-extruded, including those twisted after rolling, of free-cutting steel

90

721491

Iron or non-alloy steel; bars and rods, hot-rolled, hot-drawn or hot-extruded, n.e.c. in heading no. 7214, of rectangular (other than square) cross-section

91

721499

Iron or non-alloy steel; bars and rods, hot-rolled, hot-drawn or hot-extruded, n.e.c. in heading no. 7214, other than of rectangular cross-section

92

721510

Iron or non-alloy steel; bars and rods, of free-cutting steel, cold-formed or cold- finished, n.e.c. in chapter 72

93

721550

Iron or non-alloy steel; bars and rods, n.e.c. in chapter 72, cold-formed or cold- finished, (not free-cutting)

94

721590

Iron or non-alloy steel; bars and rods, n.e.c. in chapter 72, n.e.c. in heading no. 7215

95

721610

Iron or non-alloy steel; U, I or H sections, hot-rolled, hot-drawn or extruded, of a height of less than 80mm

96

721621

Iron or non-alloy steel; L sections, hot-rolled, hot-drawn or extruded, of a height of less than 80mm

97

721622

Iron or non-alloy steel; T sections, hot-rolled, hot-drawn or extruded, of a height less than 80mm

98

721631

Iron or non-alloy steel; U sections, hot-rolled, hot-drawn or extruded, of a height of 80mm or more

99

721632

Iron or non-alloy steel; I sections, hot-rolled, hot-drawn or extruded, of a height of 80mm or more

100

721633

Iron or non-alloy steel; H sections, hot-rolled, hot-drawn or extruded, of a height of 80mm or more

101

721640

Iron or non-alloy steel; L or T sections, hot-rolled, hot-drawn or extruded, of a height of 80mm or more

102

721650

Iron or non-alloy steel; angles, shapes and sections, n.e.c. in heading no. 7216, hot-rolled, hot-drawn or extruded

103

721661

Iron or non-alloy steel; angles, shapes and sections, cold-formed or cold-finished, obtained from flat-rolled products

104

721669

Iron or non-alloy steel; angles, shapes and sections, cold-formed or cold-finished, (not obtained from flat-rolled products)

105

721691

Iron or non-alloy steel; angles, shapes and sections, n.e.c. in heading no. 7216, cold-formed or cold-finished, from flat-rolled products

106

721699

Iron or non-alloy steel; angles, shapes and sections, n.e.c. in heading no. 7216

107

721710

Iron or non-alloy steel; wire, (not plated or coated), whether or not polished

108

721720

Iron or non-alloy steel; wire, plated or coated with zinc

109

721730

Iron or non-alloy steel; wire, plated or coated with base metals (other than zinc)

110

721790

Iron or non-alloy steel; wire, n.e.c. in heading no. 7217

111

721810

Steel, stainless; ingots and other primary forms

112

721891

Steel, stainless; semi-finished products, of rectangular (other than square) cross- section

113

721899

Steel, stainless; semi-finished products, other than of rectangular cross-section

114

721911

Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, in coils, of a thickness exceeding 10mm

115

721912

Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, in coils, of a thickness of 4.75mm or more but not exceeding 10mm

116

721913

Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, in coils, of a thickness of 3mm or more but less than 4.75mm

117

721914

Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, in coils, of a thickness of less than 3mm

118

721921

Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, (not in coils), of a thickness exceeding 10mm

119

721922

Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, (not in coils), of a thickness of 4.75mm or more but not exceeding 10mm

120

721923

Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, (not in coils), of a thickness of 3mm or more but less than 4.75mm

121

721924

Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, (not in coils), of a thickness of less than 3mm

122

721931

Steel, stainless; flat-rolled, width 600mm or more, cold-rolled or cold-reduced, of a thickness of 4.75mm or more

123

721932

Steel, stainless; flat-rolled, width 600mm or more, cold-rolled, of a thickness of 3mm or more but less than 4.75mm

124

721933

Steel, stainless; flat-rolled, width 600mm or more, cold-rolled, of a thickness exceeding 1mm but less than 3mm

125

721934

Steel, stainless; flat-rolled, width 600mm or more, cold-rolled, of a thickness of 0.5mm or more but not exceeding 1mm

126

721935

Steel, stainless; flat-rolled, width 600mm or more, cold-rolled, of a thickness of less than 0.5mm

127

721990

Steel, stainless; flat-rolled, width 600mm or more, n.e.c. in heading no. 7219

128

722011

Steel, stainless; flat-rolled, width less than 600mm, hot-rolled, of a thickness of 4.75mm or more

129

722012

Steel, stainless; flat-rolled, width less than 600mm, hot-rolled, of a thickness of less than 4.75mm

130

722020

Steel, stainless; flat-rolled, width less than 600mm, cold-rolled

131

722090

Steel, stainless; flat-rolled, width less than 600mm, n.e.c. in heading no 7220

132

722100

Steel, stainless; bars and rods, hot-rolled, in irregularly wound coils

133

722211

Steel, stainless; bars and rods, hot-rolled, hot-drawn or extruded, of circular cross-section

134

722219

Steel, stainless; bars and rods, hot-rolled, hot-drawn or extruded, other than of circular cross-section

135

722220

Steel, stainless; bars and rods, cold-formed or cold-finished

136

722230

Steel, stainless; bars and rods, n.e.c. in heading no. 7222

137

722240

Steel, stainless; angles, shapes and sections

138

722300

Steel, stainless; wire

139

722410

Steel, alloy; ingots and other primary forms

140

722490

Steel, alloy; semi-finished products

141

722511

Steel, alloy; flat-rolled, width 600mm or more, of silicon-electrical steel, grain- oriented

142

722519

Steel, alloy; flat-rolled, width 600mm or more, of silicon-electrical steel, (other than grain-oriented)

143

722530

Steel, alloy; flat-rolled, width 600mm or more, hot-rolled, in coils

144

722540

Steel, alloy; flat-rolled, width 600mm or more, hot-rolled, not in coils

145

722550

Steel, alloy; flat-rolled, width 600mm or more, cold-rolled

146

722591

Steel, alloy; flat-rolled, width 600mm or more, n.e.c. in heading no. 7225, electrolytically plated or coated with zinc

147

722592

Steel, alloy; flat-rolled, width 600mm or more, n.e.c. in heading no. 7225, plated or coated with zinc (other than electrolytically)

148

722599

Steel, alloy; flat-rolled, width 600mm or more, n.e.c. in heading no. 7225, (other than plated or coated with zinc)

149

722611

Steel, alloy; flat-rolled, width less than 600mm, of silicon-electrical steel, grain- oriented

150

722619

Steel, alloy; flat-rolled, width less than 600mm, of silicon-electrical steel, other than grain-oriented

151

722620

Steel, alloy; flat-rolled, width less than 600mm, of high speed steel

152

722691

Steel, alloy; flat-rolled, width less than 600mm, (excluding silicon-electrical or high speed steel), hot-rolled

153

722692

Steel, alloy; flat-rolled, width less than 600mm, (excluding silicon-electrical or high speed steel), cold-rolled

154

722699

Steel, alloy; flat-rolled, width less than 600mm, n.e.c. in item no. 7226.9

155

722710

Steel, alloy; bars and rods, hot-rolled, in irregularly wound coils, of high speed steel

156

722720

Steel, alloy; bars and rods, hot-rolled, in irregularly wound coils, of silico- manganese steel

157

722790

Steel, alloy; bars and rods, hot-rolled, in irregularly wound coils, n.e.c. in heading no. 7227

158

722810

Steel, alloy; bars and rods, of high speed steel

159

722820

Steel, alloy; bars and rods, of silico-manganese steel

160

722830

Steel, alloy; bars and rods, hot-rolled, hot-drawn or extruded

161

722840

Steel, alloy; bars and rods, forged

162

722850

Steel, alloy; bars and rods, cold-formed or cold-finished

163

722860

Steel, alloy; bars and rods n.e.c. in heading no. 7228

164

722870

Steel, alloy; angles, shapes and sections

165

722880

Steel, alloy or non-alloy; hollow drill bars and rods

166

722920

Steel, alloy; wire, of silico-manganese steel

167

722990

Steel, alloy; wire, of materials other than silico-manganese steel