TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All TMI Notes
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
Union Budget 2026-27 - Finance Bill, 2026
Changes in Basic Customs Duty (to be effective from 02.02.2026) | Rates of Duty | ||||
Sl. No. | Chapter, Heading, sub- heading, tariff item | Commodity | From | To | |
1. | 2612 20 00 | Monazite [vide insertion of S. No. 84A in TABLE I of notification No. 45/2025-Customs dated 24.10.2025] | 2.5% | Nil | |
2. | 2841 90 00 | Sodium antimonate for use in manufacture of solar glass [vide insertion of S. No. 110A in TABLE I of notification No. 45/2025-Customs dated 24.10.2025] | 7.5% | Nil | |
3. | 2815 20 00 | Potassium hydroxide [vide omission of S.No. 21 in notification No. 36/2024-Customs dated 23.07.2024] | Nil | 7.5% | |
4. | 8401 30 00 | All goods for generation of nuclear power [vide insertion of S.No. 227A in TABLE I of notification No. 45/2025-Customs dated 24.10.2025] | 7.5% | Nil | |
5. | 8401 40 00 | Control and Protector Absorber Rods, and Burnable Absorber Rods, for generation of nuclear power [vide insertion of S.No. 227B in TABLE I of notification No. 45/2025-Customs dated 24.10.2025] | 7.5% | Nil | |
6. | 8501 10 20, 8504 31 00, 8516 80 00, 8516 90 00 | Specified goods for use in the manufacture of Microwave Ovens falling under tariff item 8516 50 00 [vide insertion of S.No. 278A in TABLE I of notification No. 45/2025-Customs dated 24.10.2025] | As applicable | Nil | |
Note: Description of entries is indicative. Notification may be referred to for complete description.
Full Text:
Basic Customs Duty changes: several commodities moved to nil duty while potassium hydroxide sees a 7.5% levy increase. Amendments to Basic Customs Duty effective 2 February 2026 alter duty incidence for specified imports: monazite, sodium antimonate for solar glass, nuclear power generation goods and control/burnable absorber rods, and specified microwave-oven manufacture components are moved to nil duty, while potassium hydroxide is newly subject to a 7.5% basic customs duty; consult the notification for full descriptions. of Press 'Enter' after typing page number.
TaxTMI 
TaxTMI 