Other

Other finished umbrellas and sun umbrellas

DGFT CLEARANCE

HSN 6601 99 00 (Other finished umbrellas) is subject to a Restricted import policy administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 57/2025-26 dated 5 February 2026. Import is free if the CIF value is ₹100 or above per piece; consignments falling below this Minimum Import Price are not freely importable. Advance Authorisation holders, Export Oriented Units, and SEZ units are exempt from the MIP condition.

What this is

HSN code

6601 99 00

Chapter

66 · Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

Primary regulator

DGFT · ITC (HS) Restricted import policy, Chapter 66

Customs documentation

MIP-compliant CIF declaration from DGFT
Import Licence from DGFT

Compliance steps

1
Verify that the CIF value of the consignment is ₹100 or above per piece before filing the bill of entry. A consignment below this Minimum Import Price is classified as Restricted and requires a separate DGFT import licence; present-value shortfall at the bill of entry will result in consignment detention.
DGFT Notification 57/2025-26 dated 05-02-2026 · ITC (HS) Restricted import policy, Chapter 66
2
If importing as an Advance Authorisation holder, Export Oriented Unit, or SEZ unit, document and declare the exempt status at the bill of entry. The imported goods must not be diverted into the Domestic Tariff Area, as diversion retrospectively attracts the MIP condition and DGFT Restricted-import enforcement.
DGFT Notification 57/2025-26 dated 05-02-2026

A word of counsel

The most common error on this tariff line is assuming the pre-February 2026 Free-import status still applies. DGFT Notification 57/2025-26 revised the policy from Free to Restricted with effect from 5 February 2026, and a consignment invoiced below ₹100 CIF per piece no longer qualifies as Free import — it requires a DGFT import licence. Purchase orders placed before the notification date but cleared after must be evaluated against the revised MIP, not the prior Free-import regime.

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Frequently asked

Does HSN 6601 99 00 require BIS certification?

No, finished umbrellas are not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade under DGFT Notification 57/2025-26, with a Minimum Import Price of ₹100 per piece.

What happens if the CIF value per piece falls below ₹100 at the time of filing the bill of entry?

The consignment is treated as a Restricted import, requiring a valid DGFT import licence; without one, customs may detain the goods pending regularisation or order re-export.

Does the MIP exemption for Advance Authorisation holders apply to both HSN 6601 91 00 and 6601 99 00?

Yes. DGFT Notification 57/2025-26 explicitly exempts imports under both ITC (HS) codes 66019100 and 66019900 by Advance Authorisation holders, EOUs, and SEZ units from the MIP condition, subject to the restriction that imported inputs are not sold into the Domestic Tariff Area.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.