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Customs & DGFTUpdated 4 October 2026

Wheat Export Quota Reallocation 2026: DGFT Allocation, Shipping and Evidence Checklist

Reviewed by Ravi Sisodia · Last reviewed 13 August 2026

Finin2min 2-Minute Summary

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On 10 August, Trade Notice 18/2026-27 was important because DGFT was reviewing utilisation of wheat quotas already issued under Public Notices 49/2025-26 and 05/2026-27. The notice sought a utilisation certificate from a Chartered Accountant, shipping-bill details, additional quantity requests or surrender information, and supporting contracts. It also warned that under-utilised quota could be moved to a common pool and non-submission could affect future restricted authorisations.

That workflow cannot be read in isolation now. On 24 August 2026, Notification 35/2026-27 revised the export policy for durum wheat 'Other' under HS 10011900 and wheat under HS 10019910 from Prohibited to Free with immediate effect. That later notification changes the forward-looking operating question.

Separate old-quota close-out from current shipment permission

An exporter that held a quota authorisation during the restricted period should retain the old authorisation, CA utilisation certificate, shipping bills, contracts, surrender/additional-allocation correspondence and any DGFT acknowledgement. Those records can still matter for audit, customs reconciliation or explaining utilisation of a historical authorisation.

For a new shipment after the policy became Free, the team should confirm the exact HS code and the latest Schedule 2 export policy rather than trying to obtain quota under the superseded restricted architecture. If the product is wheat flour/related goods, use the separate current policy applicable to HS 1101 rather than assuming the wheat notification covers every processed product.

Worked example: exporter receives new order in September

An exporter that used 60% of its earlier wheat quota receives a fresh order in September 2026 for HS 10019910. The compliance team should keep the old quota file for the historical exports, but the new order should be checked against Notification 35/2026-27 and the live ITC(HS) export policy. The team should not delay shipment waiting for a new quota reallocation merely because the August trade notice remains searchable online.

Current export evidence checklist

Questions readers commonly ask

Is the August wheat quota reallocation still the current route for new exports?

For HS 10011900 and 10019910, Notification 35/2026-27 changed export policy to Free with immediate effect on 24 August 2026. The earlier quota-review notice is now mainly historical/close-out context.

What did Trade Notice 18/2026-27 require?

It sought a CA utilisation certificate, shipping-bill data and additional-quantity/surrender information from existing quota holders, with the notice's August 2026 deadlines.

Does 'Free' mean no export compliance at all?

No. HS classification, customs, destination-country, quality/phytosanitary and other applicable requirements continue.

Does the wheat policy automatically cover wheat flour?

No. Wheat flour/related products are under separate HS codes and must be checked against their own current DGFT policy.

Official / primary sources

Disclaimer

Educational and professional reference only; confirm the current law, rates and the facts of your case before relying on this page.

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Educational and professional reference only — not financial, tax or legal advice. Verify the current official position from the primary source before relying on any figure, rate, provision or deadline.