Notification No. 53/2026-Customs (N.T.), Dated 11-06-2026
The Central Government has issued a notification providing that customs duty shall not be required to be paid on specified goods used for the generation of nuclear power falling under Tariff Item 8401 30 00, imported during the period 01 April 2019 to 31 January 2026.
1. Goods Covered by the Relief
The notification applies to goods:
-
- Falling under Tariff Item 8401 30 00; and
- Covered under Serial No. 227A of Notification No. 45/2025-Customs dated 24-10-2025.
These goods are used to generate nuclear power.
2. Customs Duty Waived for Past Imports
The Government has directed that customs duty shall not be payable on eligible imports made during the period:
01-04-2019 to 31-01-2026
Accordingly, importers of the specified goods are not required to pay customs duty in respect of imports undertaken during the above period.
3. Basis for the Notification
The notification has been issued in view of the generally prevalent practice of non-levy of customs duty on such imports during the relevant period.
The measure seeks to provide certainty and regularise the duty treatment applicable to the specified nuclear power generation goods.
4. Impact on Importers
Importers of eligible goods covered under Tariff Item 8401 30 00 and Serial No. 227A of Notification No. 45/2025-Customs will not be liable to pay customs duty on imports made between 01 April 2019 and 31 January 2026.
5. Objective of the Notification
The notification aims to align the legal position with the prevailing practice of not levying customs duty on specified nuclear power generation goods and to provide relief to importers by exempting eligible imports made during the specified period from customs duty liability.
