Customs exemption notifications realigned with revised tariff entries and duty rates under the Finance Act, 2026 amendments.
Customs exemption and tariff notifications are amended to align multiple existing notifications with changes made vide the Finance Act, 2026. The notification substitutes specified tariff items, sub-headings and ranges across numerous customs notifications, revises operative tariff coverage for listed goods, and omits certain entries where stated. It also updates selected customs duty rate entries, including provisions relating to compound preparations for making non-alcoholic beverages and other goods, so that the scheduled entries conform to the revised tariff structure.

Agriculture Infrastructure and Development Cess exemption for ammonium nitrate under the notified tariff entry and period.
Agriculture Infrastructure and Development Cess is exempted for ammonium nitrate falling under tariff item 3102 30 00, with the applicable rate fixed at nil for the notified period. The exemption is limited to the described goods and tariff classification under the customs exemption framework. It takes effect from 2 April 2026 and continues up to and inclusive of 15 July 2026, according to the notification.

Basic customs duty exemption for specified chemicals and polymer products on import into India during the notified period.
Basic customs duty is exempted on specified imported chemicals, petrochemicals and polymer products under section 25(1) of the Customs Act, 1962. The exemption applies to listed goods such as ammonia, toluene, styrene, methanol, monoethylene glycol, purified terephthalic acid, polypropylene, polystyrene, PVC, PET chips and other specified resins and polymers. The notification operates from 2 April 2026 up to and inclusive of 15 July 2026.

Special one-time customs duty relief for SEZ-manufactured goods removed to DTA under strict value-addition and export-linked conditions.
Special one-time customs duty relief is provided for goods manufactured by Special Economic Zone units and removed to the Domestic Tariff Area at concessional rates specified in tariff tables. The exemption is limited to units that commenced production on or before 31 March 2025, excludes Free Trade and Warehousing Zone units and imported goods later removed to the DTA, and is subject to audit. The annexure requires filing on the common portal, minimum 20% value addition, a cap on DTA removals of 30% of prior FOB exports, and certification by the Development Commissioner.

Tariff concessions under India-Mauritius CECPA updated with a sixth tranche of preferential customs rates for listed goods.
Amends the customs tariff concession schedule under the India-Mauritius CECPA by substituting Table 1 in notification No. 25/2021-Customs with the sixth tranche of preferential rates for specified tariff items. The revised table sets out the applicable rates for a wide range of goods, including certain fish products, processed foods, chemicals, plastics, textiles, paper products, consumer goods, tools, instruments, and other listed articles, with many items attracting nil duty and others attracting reduced rates ranging from low single-digit to higher preferential percentages. The amendment takes effect from 1 April 2026.

India-UAE CEPA tariff concessions expand customs duty changes and quota-based import treatment across specified goods.
Customs notification amends notification No. 22/2022-Customs to give effect to the fifth tranche of tariff concessions under the India-UAE CEPA. The amendments substitute the tariff schedules in Tables I, II and III, revising basic customs duty rates for specified tariff items, prescribing additional duty structures for certain goods, and setting tariff rate quota quantities, in-quota rates and conditions for identified product categories. The notification comes into force on 1 April 2026.

Customs exemption for re-imported goods now requires identity with exported goods, with risk-based treatment for courier imports.
Amends the customs exemption for re-import of goods exported under duty drawback, rebate of duty, or under bond by requiring that the re-imported goods be the same goods that were originally exported. For goods re-imported through courier mode, other than excluded goods under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, risk-based treatment applies. The notification is made under section 25(1) of the Customs Act, 1962 and takes effect from 1 April 2026.

Aviation Turbine Fuel import exemption from additional customs duty takes effect immediately under the customs notification.
Imports of Aviation Turbine Fuel are exempted from the whole of the additional duty of customs leviable under section 3(1) of the Customs Tariff Act, to the extent equivalent to the Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002. The exemption applies to the specified tariff heading for the described goods when imported into India and comes into force with immediate effect.

Exemption from customs and IGST added for SBER Bank; imports permitted for domestic consumption within a specified period.
Amendment inserts SBER Bank as item 3 in List 14 of Notification No. 45/2025-Customs, extending exemption from customs duty and IGST on import of gold by banks to SBER Bank with effect from 25.06.2025 till 31.03.2026, subject to the condition that import is allowed for domestic consumption only.

Customs rescinds two prior baggage notifications under the Customs Act; rescission effective 2 February 2026.
Rescinds Notification No. 11/2004-Customs and Notification No. 27/2016-Customs under section 25(1) of the Customs Act, 1962, except as regards things done or omitted before such rescission; rescission takes effect on 2 February 2026 in view of the new Baggage Rules, 2026.

Customs notification amends baggage rules, replacing 2016 with 2026 and coming into force on 2 Feb 2026.
Substitutes both occurrences of the words and figures "Baggage Rules, 2016" in Notification No. 26/2016-Customs with "Baggage Rules, 2026" under powers conferred by the Customs Act; the amendment takes effect on 2 February 2026.

Customs amendments revise SWS and AIDC treatment by inserting and omitting specified tariff subheadings with staged effective dates.
Amends notification Nos. 11/2018-Customs and 11/2021-Customs to revise Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) treatment by inserting, substituting and omitting specified tariff subheadings and serial entries, with staggered effective dates (1 April 2026, 1 May 2026) and a general commencement of 2 February 2026.

Customs tariff amendments extend concessions, omit multiple entries, and insert new items and certification conditions for imports.
This notification further amends Notification No. 45/2025-Customs by omitting numerous concessional entries, substituting tariff-column entries, inserting new tariff lines (including items for solar, wind, nuclear, aircraft maintenance, rare earths and specified metals), and extending many provisos from 31st March, 2026 to 31st March, 2028. The Annexure and Lists to TABLE I are updated with revised condition rates and two new conditions (export within twelve months; defence certification). TABLE II exemptions for nuclear projects are extended to 30th September, 2035 with a new contractual condition.

Customs notifications: validity extended to 31 March 2028 and Battery Energy Storage Systems added, effective 2 February 2026.
Amends specified customs exemption notifications to substitute expiry dates from 31st March, 2026 to 31st March, 2028; inserts "or Battery Energy Storage Systems (BESS)" after "Electrically Operated Vehicles" in Notification No. 25/2002; omits listed entries in Notification No. 36/2024 and adds a proviso ending its effect after 30th April, 2026; and inserts an expiry clause in Notification No. 29/2025. The amendments commence on 2nd February, 2026.

India EFTA (Iceland) tariff concessions amended: substituted tariff schedule prescribing duty and cess rates, effective 1 Jan 2026.
Central Government amends Notification No. 43/2025 Customs by substituting the TABLE with a revised tariff schedule prescribing Basic Customs Duty, Agricultural Infrastructure and Development Cess and Health Cess rates against a comprehensive list of tariff items (HS codes), including multiple zero duty entries and specified percentage rates; the change implements the first tranche of India EFTA (Iceland) tariff concessions and takes effect from 1 January 2026.

Customs notification updates tariff table setting BCD, AIDC and health cess rates for listed goods, effective 1 Jan 2026.
Substitutes the TABLE in Notification No. 42/2025 Customs with a new TABLE setting Basic Customs Duty, Additional Import Duty and Health Cess rates for listed tariff items, implementing the first tranche of India EFTA (Norway) tariff concessions and making the revised duty schedule effective from 1 January 2026.

Customs tariff concessions under India EFTA (Switzerland) amended: substituted tariff tables set new BCD, AIDC and health cess rates, effective 1 Jan 2026.
Substitutes TABLE I and TABLE II of Notification No. 41/2025 Customs by listing tariff items with new Basic Customs Duty, Additional Industrial Development Cess and health cess rates for the India-EFTA (Switzerland) first tranche of concessions, and declares the substituted schedules to come into force from the commencement date specified in the notification.

Customs duty rates amended: tariff tables replaced to set BCD and AIDC rates for specified imports, effective 1 Jan 2026.
The Central Government, under section 25(1) of the Customs Act, 1962, issues Notification No. 50/2025 Customs substituting TABLE I and TABLE II of Notification No. 62/2022 Customs. TABLE I lists tariff items with assigned Basic Customs Duty rates (including numerous 0.0% entries and specified percentage rates). TABLE II prescribes selected tariff items with BCD and Additional Import Duty (AIDC) rates, including CIF based AIDC thresholds for specified alcoholic products. The amendments take effect from 1 January 2026.

Jaipur Metro Projects added to project imports exemptions, authorising RMRCL Managing Director or Director (Project) to receive benefits.
The Central Board of Indirect Taxes and Customs amends the Project Imports Regulations, 1986 by inserting item (xiv) - Jaipur Metro Projects - at Sr. No. 3FF in the Table, authorising the Managing Director or Director (Project), RMRCL to receive the project-imports exemption; the amendment is notified (No. 49/2025-Customs) and takes effect on 29 November 2025 under powers of section 157 of the Customs Act, 1962.

Export duty exemption for cane molasses and imposition of import duty on crude olive pomace oil under customs amendments.
Under powers of section 25(1) of the Customs Act, 1962, the notification amends tariff tables to (i) insert an entry for cane molasses (HS 1703 10 00) in the exemption schedule with nil export duty, and (ii) substitute certain classification entries and insert a new entry for crude olive pomace oil (HS 1510 10 00) in the import duty table prescribing a fifteen percent customs duty on that product.