Event animals receive customs and integrated tax exemption subject to identification, security requirements, and timely re-export
The notification exempts animals imported into India under the India-United Kingdom Comprehensive Economic and Trade Agreement for specified events, public functions, or use as guide dogs from applicable customs duty and integrated tax, subject to re-export. Importers must file a prescribed declaration, execute a bond equal to the goods' value, and generally provide security equal to 110% of the otherwise payable duty. The animals must remain identifiable, cannot be removed from the event location without customs permission, and must be re-exported within six months, subject to specified extensions for eligible institutional importers. Home consumption is permitted before expiry on payment of applicable duties and interest.

Basic customs duty exemption on cotton imports applies for a limited period under the customs tariff framework.
Imports of cotton falling under heading 5201 are exempted from the whole of the basic customs duty and the Agriculture Infrastructure and Development Cess leviable on such goods. The exemption applies only for a specified period and operates as a temporary customs tariff measure for raw cotton imports into India.

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.

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.

Import duty cap limits customs and AIDC liability on imported yellow peas when bill of lading is dated on or after Nov 1.
Exempts imports of yellow peas from customs duty and Agriculture Infrastructure and Development Cess to the extent those duties exceed the specified capped standard and AIDC rates, subject to the condition that the Bill of Lading is issued on or after the first day of November, 2025; notification takes effect from that date.

Customs duty exemptions for imported goods cover sector-specific concessional rates, end-use conditions, and time-bound relief across industry and public use.
Prescribes effective rates of customs duty, integrated goods and services tax and compensation cess for specified goods imported into India, while superseding a wide range of earlier exemption notifications subject to savings for past acts. The notification operates through detailed table entries granting exemption from duty, tax or cess beyond the standard or specified rate, and many entries are linked to prescribed end use, eligible importer status, certification, undertakings, export obligations, re-export conditions or other procedural requirements. Numerous concessions are time-limited and apply to sectors including agriculture, pharmaceuticals, medical devices, electronics, energy, defence, shipping, aviation, space and export-oriented manufacture.

Exemption from customs duty and AIDC on imported cotton temporarily suspends import levies to address public interest.
Exemption from customs duty and Agriculture Infrastructure and Development Cess (AIDC) is granted on imports of cotton under heading 5201 of the First Schedule to the Customs Tariff Act, 1975, exempting such goods from the whole of the customs duty and the whole of the AIDC when imported, on a public interest basis, subject to the temporal limits and administrative terms set out in the issuing notification.

Customs exemption for works of art and antiques - duty waived where imports serve public museum exhibition and satisfy certification and registration conditions.
Imports of specified works of art, public memorials, and antiquities are exempt from Basic Customs Duty and integrated tax provided the importer is the purchaser/owner operating the museum or art gallery, submits an undertaking that the goods will be used for public exhibition and not sold or traded and accepts liability to pay duty if this condition is breached, produces an Authorized Officer certificate confirming unrestricted public access and purpose-built premises, and, for antiquities, registers them with the Archaeological Survey of India within ninety days of importation.

Critical minerals imports now exempt from excess customs duty and social welfare surcharge under new notification.
Grants concessional customs treatment by exempting specified critical minerals and related goods from customs duty in excess of the rate stated in the Table and from the Social Welfare Surcharge, listing tariff items with either Nil or reduced rates and taking effect 24 July 2024 with a sunset provision not later than 30 April 2026.

Compensation cess exemption for SEZ imports: cess waived for imports made for authorised operations, including retrospective effect.
Exempts goods imported by a unit or a developer in the Special Economic Zone for authorised operations from the whole of Goods and Services Tax compensation cess leviable thereon, pursuant to powers under the Customs Act and the Customs Tariff Act. The exemption applies only to imports by SEZ units or developers for authorised operations and the notification records commencement from 15th July, 2024 with a legislative provision deeming effect from 1st July, 2017.

Export duty exemption for Kalanamak rice subject to specified customs routes, aggregate quantity cap, and certification requirements.
Exempts Kalanamak rice from export duty by applying a nil rate for specified tariff items when exported through designated customs stations, subject to an aggregate quantity ceiling across those stations and to submission of a certificate from the Director, Agriculture Marketing & Foreign Trade, Lucknow, to the Deputy or Assistant Commissioner of Customs.

Customs exemption for gold imports by Reserve Bank removes customs duty and related cess on specified tariff heading.
Exemption exempts gold falling under Customs Tariff Heading 7108 from the whole of customs duty and from the Agriculture Infrastructure and Development Cess when imported into India by the Reserve Bank of India, invoked under powers in the Customs Act, 1962 and the Customs Tariff Act, 1975 as necessary in the public interest.

Customs duty exemption for Yellow Peas applies to imports with bill of lading issued by specified cut off.
Exempts imports of Yellow Peas under the specified tariff item from the whole of customs duty and from the whole of the Agriculture Infrastructure and Development Cess when the Bill of Lading for the goods is issued on or before the specified cut-off date, with the exemption granted under statutory powers in the Customs Act and the Finance Act and subject to the condition set out in the notification Table.

Exemption for fabrics under Special Advance Authorization enables duty free import for export linked garment manufacture, subject to compliance.
Exemption applies to fabrics (including interlining) imported against a valid Special Advance Authorization under para 4.04A, exempting specified customs and ancillary duties subject to conditions: production of the authorisation at clearance; authorisation limited to fabrics with importer/supporting manufacturer details and export specifications; conformity of imports to authorisation and para 4.12; execution of a bond with security to pay duty with interest if conditions breach; imports/exports via specified ports/SEZs; pre import SION or equivalent compliance; discharge and evidence of export obligation for garments under Chapter 61 or 62 within authorised periods; non transferability except permitted job work; and re export of defective fabrics within prescribed timelines.

EPCG Scheme exemption permits zero customs duty on capital goods subject to export obligation, bond and installation requirements.
Specified capital goods, CKD/SKD kits and related spares are exempted from basic customs duty, integrated tax and compensation cess under the EPCG Scheme subject to a valid EPCG authorisation registered at the port of import, production of the authorisation at clearance, execution of a bond or bank guarantee securing fulfilment of an export obligation measured on FOB basis linked to duty saved, prohibition on disposal until the obligation is met, installation and use certification within prescribed periods, and use of designated ports/ICDs/LCSs or SEZs.

Duty Free Import Authorisation: customs duty exemption for imports subject to documentation, SION compliance and export obligation fulfilment.
Exemption from customs duty is granted for materials imported under a valid Duty Free Import Authorisation issued by the Regional Authority under the Foreign Trade Policy, 2023, subject to production of the authorisation at clearance, endorsement of SION and shipping bill details thereon, conformity of imported materials' description, specifications, value and quantity to the authorisation, fulfilment of export obligations within the policy timeframe, evidence of such fulfilment to customs satisfaction, permitted ports/SEZ channels or special permission by the Commissioner, transferability subject to conditions, and re-export of defective materials within prescribed periods upon identification to customs satisfaction.

Advance Authorisation exemption for inputs for prohibited exports allows customs duty relief subject to compliance and obligations.
Materials imported under an Advance Authorisation issued under the Foreign Trade Policy, 2023 for manufacture of a resultant product that is prohibited for export are exempted from customs duty, additional duties, integrated tax, compensation cess, safeguard, countervailing and anti-dumping duties, subject to conditions including production of the authorisation at clearance, conformity to its specifications, adherence to SION or prior-fixed norms, execution of a bond securing duty payment if conditions fail, discharge of export obligations through specified ports/ICDs/LCSs, non-transferability and actual user restrictions, and permitted re-export if materials are defective.

Exemption from customs duty for imports under Advance Authorisation for Annual Requirement subject to prescribed compliance and bonds.
The notification exempts materials imported against a valid Advance Authorisation for Annual Requirement with actual user condition from customs duty and specified additional levies, subject to production of the authorisation, compliance with SION and declaration requirements, execution of bonds or submission of certificates where export obligations or credit facilities interact with exemption eligibility, permitted ports and warehouses, restrictions on disposal, and specified exclusions for particular supply categories.