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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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