The circular prescribe the procedure for implementing the Import Management System (IMS) for the import of restricted IT hardware during the calendar year 2026. The imports of laptops, tablets, all-in-one PCs, ultra-small form factor computers, and servers under HSN 8471 are classified as “restricted.” Importers are required to apply online through the DGFT portal for import authorisation under the IMS and any authorisation granted will be valid until 31st December, 2026.