Notification No. 36/2026-Central Excise, Dated 30-06-2026
The Government has issued Notification No. 36/2026-Central Excise, amending Notification No. 06/2026-Central Excise, dated 26-03-2026, to revise the rate of Special Additional Excise Duty (SAED) on the export of petrol and diesel.
The revised rates shall apply with effect from 01-07-2026.
1. Revision in SAED on Export of Petrol
The rate of Special Additional Excise Duty on petrol exports has been increased.
The rate has been revised as follows:
- Earlier rate: Rs. 1.5 per litre
- Revised rate: Rs. 4 per litre
Accordingly, export of petrol will attract SAED at the revised rate of Rs. 4 per litre from 01-07-2026.
2. Revision in SAED on Export of Diesel
The rate of Special Additional Excise Duty on the export of diesel has been reduced.
The rate has been revised as follows:
- Earlier rate: Rs. 14 per litre
- Revised rate: Rs. 8.5 per litre
Accordingly, export of diesel will attract SAED at the revised rate of Rs. 8.5 per litre from 01-07-2026.
3. Amendment to Earlier Notification
The notification amends Notification No. 06/2026-Central Excise, dated 26-03-2026, which prescribed the applicable SAED rates on specified petroleum products.
The amendment updates the duty rates applicable specifically to exports of petrol and diesel.
4. Effective Date
The revised rates of Special Additional Excise Duty shall come into force from 01-07-2026.
Exports made on or after this date will be subject to the revised duty rates.
5. Objective of the Revision
The revision seeks to update the applicable excise duty structure on the export of petroleum products in line with current policy considerations and market conditions.
6. Key Takeaway
The Government has revised the Special Additional Excise Duty on export of petrol and diesel with effect from 01-07-2026. The SAED on petrol has been increased from Rs. 1.5 per litre to Rs. 4 per litre, while the SAED on diesel has been reduced from Rs. 14 per litre to Rs. 8.5 per litre.
