**Executive Summary**
This report summarizes Ministry of Finance notifications No. 12/2026-Customs and No. 13/2026-Customs, which grant temporary customs duty and cess exemptions for 40 specified chemicals and polymers. These exemptions, which reduce duty rates to "Nil," are effective from April 2, 2026, through June 30, 2026. The measures are issued in the public interest to regulate the cost of imported industrial raw materials such as ammonia, toluene, and PVC.
**Key Points / Main Content**
**Exemption from Basic Customs Duty (Notification No. 12/2026)**
* The Central Government, under the Customs Act, 1962, has exempted specified goods from customs duty amounts that exceed the "Nil" rate.
* The exemption applies to 40 distinct items when imported into India, provided they fall under the specified headings, sub-headings, or tariff items of the First Schedule to the Customs Tariff Act, 1975.
* The items covered include a wide range of industrial chemicals, monomers, and polymers.
**Specific Goods Subject to "Nil" Duty Rate**
* **Basic Chemicals:** Includes Anhydrous ammonia, Toluene, Styrene, Methanol (methyl alcohol), Isopropyl alcohol, Phenol, Acetic acid, and Vinyl acetate monomer.
* **Acids and Monomers:** Includes Purified Terephthalic Acid (PTA), Ethylenediamine, and Vinyl chloride monomer.
* **Polymers and Resins:** Covers Polyethylene (with Ethylene-vinyl acetate), Polypropylene, Polystyrene, Polyvinyl Chloride (PVC), Polytetrafluoroethylene, PET chips, Epoxy resins, and Polycarbonates.
* **Specialized Compounds:** Includes Toluene di-isocyanate, Ammonium nitrate, Linear alkylbenzenes, and various polyols.
**Exemption from Agriculture Infrastructure and Development Cess (Notification No. 13/2026)**
* Specific to Ammonium nitrate (Tariff item 3102 30 00), the government has granted an exemption from the Agriculture Infrastructure and Development Cess (AIDC).
* The exemption ensures that the cess leviable under the Finance Act, 2021, is reduced to a "Nil" rate for the duration of the notification.
**Effective Period**
* Both notifications come into force on April 2, 2026.
* The exemptions are temporary and will remain in force up to and including June 30, 2026.
**Impact Analysis**
**Importers of Chemicals and Polymers**
**Impact**
Importers will benefit from a total waiver of basic customs duty and, in the case of ammonium nitrate, the AIDC. This significantly reduces the landed cost of 40 critical industrial raw materials for a three-month period.
**Action Required**
Importers must ensure that their Bills of Entry correctly reference Notification No. 12/2026-Customs and No. 13/2026-Customs to claim the "Nil" rate during the window of April 2, 2026, to June 30, 2026.
**Customs and Revenue Authorities**
**Impact**
Authorities are required to process imports of the listed chemicals and polymers without collecting basic customs duty or the specified cess.
**Action Required**
Customs officials must update electronic data interchange (EDI) systems to reflect the "Nil" duty rates for the specified tariff items and verify that the imported goods strictly match the descriptions provided in the gazette tables.
**Domestic Industrial Manufacturers**
**Impact**
Manufacturers who rely on the listed chemicals (such as PVC, PET chips, or ammonia) as raw materials will see a temporary reduction in production costs.
**Action Required**
Procurement departments should plan import schedules to coincide with the exemption window (April 2 to June 30, 2026) to maximize cost savings.
Key Entities Referenced
Customs Act, 1962: The primary legislation under Section 25(1) through which the Central Government grants exemptions on import duties in the public interest.
Customs Tariff Act, 1975: The law governing the classification of goods and standard duty rates as specified in its First Schedule, modified by these notifications.
Agriculture Infrastructure and Development Cess (AIDC): A specific levy on imported items that is granted exemption for various chemicals and polymers under Notification No. 13/2026.
Finance Act, 2021: The legislative framework cited for the provisions governing the Agriculture Infrastructure and Development Cess.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-02042026-271497
CG-DxLx-xEG-I0D2H0x4x2x0 26-271497
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 227] नई दिल्ली, बुधिार, अप्रलै 1, 2026/चत्रै 11, 1948 26/पौर् 17, 1947
No. 227] NEW DELHI, WEDNESDAY, APRIL 1, 2026/CHAITRA 11, 1948 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 1 अप्रलै , 2026
स.ं12/2026-सीमािल्ु क
सा.का.जन. 246(अ).—केंद्रीय सरकार, सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा
(1) द्वारा प्रित्त िजियों का प्रयोग करते हुए, यह समाधान हो िाने पर दक लोकजहत में ऐसा करना आिश्यक ह,ै नीचे िी
गई सारणी के स्ट्तंभ (3) म ें जिजनर्ििष्ट और उि सारणी के स्ट्तभं (2) में यथाजिजनर्ििष्ट सीमा िुल्क टैररफ अजधजनयम, 1975
(1975 का 51) की प्रथम अनुसचू ी के िीर्िक, उप-िीर्िक या टैररफ मि के अंतगित आने िाले िणिन के मालों को, िब भारत
में आयात दकया िाता ह,ै उस प्रथम अनुसूची के अधीन उस पर उद्ग्रहणीय सीमा िल्ु क के उस भाग से, िो उि सारणी के
स्ट्तंभ (4) में जिजनर्ििष्ट िर से सगं जणत राजि स ेअजधक है, छूट प्रिान करती ह,ै अथाित् :—
सारणी
क्रम स.ं िीर्कि या उप-िीर्कि माल का जििरण िर
या टैररफ मि
(1) (2) (3) (4)
1. 2814 10 00 एनहाइड्रस अमोजनया िून्य
2. 2902 30 00 टोल्युइन िून्य
2393 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3. 2902 50 00 स्ट्टाइरीन िून्य
4. 2903 12 00 डाइक्लोरोमीथेन (मेजथलीन क्लोराइड) िून्य
5. 2903 21 00 जिनाइल क्लोराइड मोनोमर िून्य
6. 2905 11 00 मेथनॉल (मीथाइल अल्कोहल) िून्य
7. 2905 12 20 आइसोप्रोपाइल अल्कोहल िून्य
8. 2905 31 00 मोनोएजथलीन ग्लाइकोल (एमईिी) िून्य
9. 2907 11 10 दफनॉल, िून्य
10. 2915 21 00 एसीरटक ऐजसड िून्य
11. 2915 32 00 जिनाइल एसीटेट मोनोमर िून्य
12. 2917 36 00 पुररदिएड रेफ्थजलक ऐजसड (पीटीए) िून्य
13. 2921 21 00 एजथलीनडायमीन तथा उसके लिण िून्य
14. 2922 11 10, 2922 डाइ एथेनोलामीन और मोनो एथने ोलामीन िून्य
11 90, 2922 12 00
15. 2929 10 20 टोल्युइन डाइ-आइसोसाइनेट िून्य
16. 3102 30 00 अमोजनयम नाइरेट, चाह ेिलीय अिस्ट्था में हो या न हो िून्य
17. 3817 00 11 लीजनयर एजल्कलबेंिीन िून्य
18. 3901 पॉजलमसि ऑफ एजथलीन (एजथलीन-जिनाइल एसीटेट के साथ) िून्य
19. 3902 10 00, 3902 पॉलीप्रोपाइलीन िून्य
30 00, 3902 90 00
20. 3903 11 00, 3903 पॉलीस्ट्टाइरीन िून्य
19 10, 3903 19 90
21. 3903 20 00 स्ट्टाइरीन-एदक्रलोनाइराइल िून्य
22. 3903 30 00 एदक्रलोनाइराइल ब्यूटाडीन स्ट्टाइरीन िून्य
23. 3904 10 10, 3904 पॉलीजिनाइल क्लोराइड (पीिीसी) िून्य
10 20, 3904 10 90
24. 3904 61 00 पॉलीटेराफ्लोरोएजथलीन िून्य
25. 3905 12, 3905 19 पॉली (जिनाइल एसीटेट) िून्य
26. 3905 30 00 पॉली (जिनाइल अल्कोहल) िून्य
27. 3906 10 10, 3906 पॉली (मेजथल मेथादक्रलेट) िून्य
10 90
28. 3907 10 00 पॉलीऑक्सीमेजथलीन (पीओएम – एसीटल) िून्य
29. 3907 29 पॉलीऑल्स िून्य
30. 3907 29 90 पॉलीईथर ईथर कीटोन – पीईईके िून्य[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
31. 3907 30 10 एपॉक्सी रेज़िन िून्य
32. 3907 40 00 पॉलीकाबोनेट्स िून्य
33. 3907 50 00 एजल्कड रेज़िन िून्य
34. 3907 61, 3907 69 पॉली (एजथलीन टेरेफ्थैलेट) (पीईटी) जचप्स िून्य
35. 3907 91 20 अनसैचुरेटेड पॉजलएस्ट्टर रेज़िन िून्य
36. 3907 91 50 पॉली (ब्यूरटलीन टेरेफ्थैलेट) िून्य
37. 2912 11 00, 3909 फॉमिजल्डहाइड, यूररया फॉमिजल्डहाइड, मेलामाइन फॉमिजल्डहाइड, िून्य
10 10, 3909 20 दफनॉल फॉमिजल्डहाइड
10, 3909 40 20
38. 3909 50 00 पॉलीयूरीथेन िून्य
39. 3911 90 90 पॉलीदफनाइलीन सल्फाइड (पीपीएस) िून्य
40. 4002 zzपॉली ब्यूटाडीन, स्ट्टाइरीन ब्यूटाडीन िून्य
2. यह अजधसूचना 2 अप्रैल, 2026 से लागू होगी और 30 िून, 2026 तक (उस दिन सजहत) प्रभािी रहगे ी।
[फा. सं. 354/1/2026-टीआरयू]
धीरि िमा,ि अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 1st April, 2026
No. 12/2026–Customs
G.S.R. 246(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), 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 and falling within the heading,
sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the
corresponding entries in column (2) of the said Table, when imported into India, from so much of the duty of customs
leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the
corresponding entry in column (4) of the said Table, namely:-
TABLE
S.No. Heading or sub– Description of goods Rate
heading or
tariff item
(1) (2) (3) (4)
1. 2814 10 00 Anhydrous ammonia Nil
2. 2902 30 00 Toluene Nil
3. 2902 50 00 Styrene Nil4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
4. 2903 12 00 Dichloromethane (methylene chloride) Nil
5. 2903 21 00 Vinyl chloride monomer Nil
6. 2905 11 00 Methanol (methyl alcohol) Nil
7. 2905 12 20 Isopropyl alcohol Nil
8. 2905 31 00 Monoethylene Glycol (MEG) Nil
9. 2907 11 10 Phenol Nil
10. 2915 21 00 Acetic acid Nil
11. 2915 32 00 Vinyl acetate monomer Nil
12. 2917 36 00 Purified Terephthalic Acid (PTA) Nil
13. 2921 21 00 Ethylenediamine Nil
14. 2922 11 10, 2922 11 Di Ethanolamine and Mono Ethanolamine Nil
90, 2922 12 00
15. 2929 10 20 Toluene di-isocyanate Nil
16. 3102 30 00 Ammonium nitrate Nil
17. 3817 00 11 Linear alkylbenzenes Nil
18. 3901 Polymers of ethylene (including Ethylene-vinyl acetate) Nil
19. 3902 10 00, 3902 30 Polypropylene Nil
00, 3902 90 00
20. 3903 11 00, 3903 19 Polystyrene Nil
10, 3903 19 90
21. 3903 20 00 Styrene-acrylonitrile (SAN) Nil
22. 3903 30 00 Acrylonitrile-butadiene-styrene (ABS) Nil
23. 3904 10 10, 3904 10 Polyvinyl Chloride (PVC) Nil
20, 3904 10 90
24. 3904 61 00 Polytetrafluoroethylene Nil
25. 3905 12, 3905 19 Poly (vinyl acetate) Nil
26. 3905 30 00 Poly (vinyl alcohol) Nil
27. 3906 10 10, 3906 10 Poly (methyl methacrylate) Nil
90
28. 3907 10 00 Polyoxymethylene (POM- acetal) Nil
29. 3907 29 Polyols Nil[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5
30. 3907 29 90 Polyether Ether Ketone (PEEK) Nil
31. 3907 30 10 Epoxy resins Nil
32. 3907 40 00 Polycarbonates Nil
33. 3907 50 00 Alkyd resins Nil
34. 3907 61, 3907 69 Poly (ethylene terephthalate) (PET) Chips Nil
35. 3907 91 20 Unsaturated polyester resins Nil
36. 3907 91 50 Poly (butylene terepthalate) Nil
37. 2912 11 00, 3909 10 Formaldehyde, Urea formaldehyde, Melamine Nil
10, 3909 20 10, formaldehyde, Phenol formaldehyde
3909 40 20
38. 3909 50 00 Polyurethanes Nil
39. 3911 90 90 Polyphenylene sulphide (PPS) Nil
40. 4002 Poly butadiene, Styrene butadiene Nil
2. This notification shall come into force on 2nd April, 2026 and shall remain in force up to and inclusive of the
30th June, 2026.
[F. No. 354/1/2026- TRU]
DHEERAJ SHARMA, Under Secy.
अजधसचू ना
नई दिल्ली, 1 अप्रलै , 2026
स.ं 13/2026-सीमािल्ु क
सा.का.जन. 247(अ).—केंद्रीय सरकार, सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा
(1) तथा जित्त अजधजनयम, 2021 (2021 का 13) की धारा 124 के साथ परित प्रािधानों के अधीन प्रित्त िजियों का प्रयोग
करते हुए, यह समाधान हो िाने पर दक लोकजहत म ें ऐसा करना आिश्यक ह,ै नीच े िी गई सारणी के स्ट्तंभ (3) म ें जिजनर्ििष्ट
और उि सारणी के स्ट्तंभ (2) में यथाजिजनर्ििष्ट सीमा िल्ु क टैररफ अजधजनयम, 1975 (1975 का 51) की पहली अनुसूची के
अध्याय, िीर्िक या उप-िीर्िक या टैररफ मि के अधीन आने िाले िणिन के मालों को, िो जित्त जिधेयक, 2021 के उि खडं के
अधीन उस पर उद्ग्रहणीय उतने कृजर् अिसंरचना और जिकास उपकर िो उि सारणी के स्ट्तंभ (4) में जिजनर्ििष्ट िर से सगं जणत
की रकम से अजधक ह,ै से छूट प्रिान करती ह,ै -
सारणी
क्रम स.ं टैररफ मि माल का जििरण िर
(1) (2) (3) (4)
1. 3102 30 00 अमोजनयम नाइरेट िून्य
2. यह अजधसूचना 2 अप्रैल, 2026 से लागू होगी और 30 िून, 2026 तक (उस दिन सजहत) प्रभािी रहगे ी।
[फा. सं. 354/1/2026- टीआरयू]
धीरि िमा,ि अिर सजचि6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
NOTIFICATION
New Delhi, the 1st April, 2026
No. 13/2026–Customs
G.S.R. 247(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 goods of the description specified in column
(3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975) as specified in column (2) of the said Table, from so much of the Agriculture
Infrastructure and Development Cess leviable thereon under the said section of the Finance Act, 2021 (13 of 2021),
as is in excess of the amount calculated at the rate specified in column (4) of the said Table, namely:-
TABLE
S.No. Tariff item Description of goods Rate
(1) (2) (3) (4)
1. 3102 30 00 Ammonium nitrate Nil
2. This notification shall come into force on 2nd April, 2026 and shall remain in force up to and inclusive of the
30th June, 2026.
[F. No. 354/1/2026- TRU]
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.