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Core Purpose

The Central Government, exercising powers under Section 28A of the Customs Act, 1962, directs that customs duty on goods imported for nuclear power generation between April 1, 2019, and January 31, 2026, shall not be required to be paid.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued Notification No. 53/2026 – Customs (N.T.), G.S.R. 473(E) on June 11, 2026. This notification clarifies the duty of customs on goods imported for nuclear power generation, falling under tariff item 8401 30 00, as specified against serial number 227A of Notification No. 45/2025-Customs, dated October 24, 2025, which was previously amended by Notification No. 02/2026-Customs, dated February 1, 2026, allowing duty-free import. The Central Government, being satisfied that a practice of non-levy of customs duty was generally prevalent for these goods imported into India during the period from April 1, 2019, to January 31, 2026, has directed, in exercise of powers conferred by Section 28A of the Customs Act, 1962 (52 of 1962), that the whole of the duty of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), read with the aforementioned notification, shall not be required to be paid for imports made during this specified period. The notification is signed by Indrajit Panda, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-11062026-273370 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 423] NEW DELHI, THURSDAY, JUNE 11, 2026/JYAISTHA 21, 1948 4235 GI/2026 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 11th June, 2026 No. 53/2026 – Customs (N.T.) G.S.R. 473(E).— Whereas, the notification No. 45/2025-Customs, dated the 24th October, 2025, of the Government of India in the Ministry of Finance (Department of Revenue), as amended by the notification No. 02/2026- Customs, dated the 1st February, 2026 (hereinafter referred to as the said notification), allowed duty free import of goods from the whole of the duty of customs leviable thereon to all goods for generation of nuclear power, falling under tariff item 8401 30 00, specified against serial number 227A of the said notification; And whereas, the Central Government is satisfied that a practice was generally prevalent regarding non-levy of duty of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), read with notification no. 45/2025-Customs dated the 24th October, 2025, as amended, on the said goods imported into India during the period from 1st April, 2019 to 31st January, 2026; Now, therefore, in exercise of the powers conferred by section 28A of the Customs Act, 1962 (52 of 1962), the Central Government, hereby directs that the whole of the duty of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) read with the said notification, if any, payable on the import of the said goods, during the period from 1st April, 2019 to 31st January, 2026 shall not be required to be paid in respect of import of the said goods. [F. No. 450/25/2025-Cus-IV] INDRAJIT PANDA, Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR Digitally signed by SARVESH KUMAR SRIVA Date: 2026.06.11 22:19:04+0530

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