Notification/Circular No.: 53/2026-Customs (N.T.) | F. No. 450/25/2025-Cus-IV dated June 11, 2026
Applicable Act/Rule: Customs Act, 1962 (52 of 1962) / Customs Tariff Act, 1975 (51 of 1975) / Notification No. 45/2025-Customs dated October 24, 2025, as amended by Notification No. 02/2026-Customs dated February 01, 2026
Applicable Section/Rule: Section 28A of the Customs Act, 1962; First Schedule to the Customs Tariff Act, 1975
Ministry of Finance (Department of Revenue) has issued a notification under section 28A of the Customs Act, 1962. Notification No. 45/2025-Customs dated October 24, 2025, as amended by Notification No. 02/2026-Customs dated February 01, 2026, allowed duty free import of all goods for generation of nuclear power falling under tariff item 8401 30 00, specified against serial number 227A. The Central Government has noted that a practice was generally prevalent regarding non-levy of customs duty leviable under the First Schedule to the Customs Tariff Act, 1975, read with the said notification, on the said goods imported into India during the period from April 01, 2019 to January 31, 2026.
Central Government directs that the whole of the duty of customs leviable under the First Schedule to the Customs Tariff Act, 1975, read with the said notification, if any, payable on the import of goods for generation of nuclear power falling under tariff item 8401 30 00, during the period from April 01, 2019 to January 31, 2026, shall not be required to be paid in respect of import of the said goods.
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