Notification No. 24/2026-Central Excise, Dated 30-05-2026
The Central Government has issued a notification amending Notification No. 06/2026-Central Excise dated 26-03-2026 to revise the rates of Special Additional Excise Duty (SAED) applicable on exports of petrol and diesel.
The revised rates shall take effect on 01-06-2026.
1. SAED on Petrol Exports Revised
Pursuant to the amendment, the rate of Special Additional Excise Duty on exports of petrol has been revised to:
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- ₹1.5 per litre
The revised rate shall apply to eligible petrol exports made on or after the effective date.
2. SAED on Diesel Exports Revised
The notification also revises the rate of Special Additional Excise Duty applicable on exports of diesel.
The revised rate has been fixed at:
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- ₹13.5 per litre
The amended rate shall apply to exports undertaken from 01-06-2026 onwards.
3. Effective Date of Revision
The revised SAED rates for petrol and diesel exports shall take effect from:
01 June 2026
Accordingly, exports of the specified petroleum products made on or after this date shall be subject to the revised duty rates.
4. Exemption for Exports by Public Sector Oil Companies
The notification clarifies that the revised rates shall not apply to exports undertaken by Public Sector Oil Companies to the following neighbouring countries:
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- Nepal
- Bhutan
- Bangladesh
- Sri Lanka
Such exports shall continue to be governed by the applicable exemption framework.
5. Objective of the Amendment
The amendment seeks to revise the export duty structure applicable to petroleum products in line with prevailing policy and market considerations.
By updating the Special Additional Excise Duty rates on petrol and diesel exports, the Government aims to regulate export-related levy mechanisms while continuing to provide exemptions for specified exports by Public Sector Oil Companies to neighbouring countries.
