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Core Purpose

The Central Government exempts imported cotton from the whole of customs duty and Agriculture Infrastructure and Development Cess under the Customs Act, 1962 and the Finance Act, 2021.

Detailed Summary

The Ministry of Finance (Department of Revenue), through Notification No. 19/2026-Customs, G.S.R. 420(E), issued on May 30, 2026, announces that the Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and section 124 of the Finance Act, 2021 (13 of 2021), exempts imported 'Cotton' (Heading 5201) from the whole of customs duty leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the Agriculture Infrastructure and Development Cess leviable under the Finance Act, 2021. This exemption is effective from June 01, 2026, and will remain in force until October 31, 2026, inclusive.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-30052026-272963 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 379] NEW DELHI, SATURDAY, MAY 30, 2026/JYAISTHA 9, 1948 3865 GI/2026 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th May, 2026 No. 19/2026-Customs G.S.R. 420(E). — In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling under the heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the 'Customs Tariff Act'), specified in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act and from the whole of the Agriculture Infrastructure and Development Cess leviable thereon under the said section of the Finance Act, 2021 (13 of 2021), namely: - TABLE +---------+----------+------------------------+ | Sl. No. | Heading | Description of Goods | +=========+==========+========================+ | (1) | (2) | (3) | +---------+----------+------------------------+ | 1. | 5201 | Cotton | +---------+----------+------------------------+ 2. This notification shall come into force with effect from the 01st day of June, 2026, and shall remain in force up to and inclusive of the 31st day of October, 2026. [F. No. CBIC-190354/288/2021-TO(TRU-I)] DHEERAJ SHARMA, 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.

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