**Executive Summary**
This notification issued by the Ministry of Finance on June 11, 2026, directs that customs duties shall not be levied on goods imported for nuclear power generation under tariff item 8401 30 00 for a specific retrospective period. The order regularizes the non-payment of these duties for imports made between April 1, 2019, and January 31, 2026. This action is taken under Section 28A of the Customs Act, 1962, to align with the general practice of non-levy prevalent during that time.
**Key Points / Main Content**
**Exemption Scope and Period**
* The notification applies to all goods imported for the generation of nuclear power falling under tariff item 8401 30 00 (serial number 227A).
* It specifically covers the retrospective period starting from April 1, 2019, to January 31, 2026.
* The Central Government has directed that the whole of the duty of customs leviable on these goods during this period shall not be required to be paid.
**Legal and Regulatory Context**
* The directive is issued in exercise of powers conferred by Section 28A of the Customs Act, 1962.
* The decision is based on the government being satisfied that a general practice of non-levy of customs duty was prevalent for these items during the specified timeframe.
* This notification refers to earlier Notification No. 45/2025-Customs (dated October 24, 2025) and its subsequent amendment via Notification No. 02/2026-Customs (dated February 1, 2026).
**Impact Analysis**
**Importers of Nuclear Power Generation Goods (Tariff item 8401 30 00)**
**Impact**
Importers are granted a total exemption from customs duties for goods brought into India for nuclear power generation between April 2019 and January 2026. This provides legal protection against any potential demands for unpaid duties from that period.
**Action Required**
Beneficiaries should maintain records of imports within this timeframe to ensure they are categorized under the specified tariff item to benefit from the non-recovery directive.
**Customs and Revenue Authorities**
**Impact**
Authorities are legally prohibited from recovering or demanding customs duties for the specified goods and period, as the government has formally regularized the non-levy practice.
**Action Required**
Departmental officials must ensure that no duty recovery actions are initiated or continued against stakeholders for the import of these specific goods during the April 1, 2019, to January 31, 2026 period.
Key Entities Referenced
Customs Act, 1962: The primary legislation under which the Central Government exercised Section 28A powers to direct the non-recovery of customs duty for specific periods.
Customs Tariff Act, 1975: The act whose First Schedule specifies customs duties, referenced to define the scope of the duty waiver for nuclear power generation equipment.
Notification No. 45/2025-Customs: The foundational policy document that allowed duty-free import of goods for the generation of nuclear power.
Ministry of Finance (Department of Revenue): The primary regulatory authority responsible for issuing the notification and directing the exemption of customs duties.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-11062026-273370
CG-DxLx-xEG-I1D1H0x6x2x0 26-273370
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 423] नई दिल्ली, बृहस्ट्प जतिार, िनू 11, 2026/ज् यष्े ठ 21, 1948
No. 423] NEW DELHI, THURSDAY, JUNE 11, 2026/JYAISTHA 21, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 11 िून, 2026
स.ं 53/2026-सीमािल्ु क (ग.ै टै.)
सा.का.जन. 473(अ).— िबदक, जित्त मंत्रालय (रािस्ट्ि जिभाग) म ेंभारत सरकार की अजधसूचना संख्या 45/2025-
सीमा िुल्क, दिनांक 24 अक्टूबर, 2025, जिसे दिनांक 1 फरिरी, 2026 की अजधसूचना संख्या 02/2026-सीमा िुल्क, द्वारा
संिोजधत दकया गया ह ै (जिस े इसके बाि उक्त अजधसूचना कहा गया ह)ै , के माध्यम स े परमाणु ऊिा ा उत्पािन के जलए सभी
िस्ट्तुओं पर िये संपणू ा सीमा िल्ु क स े मुक्त आयात हते ु अनुमजत िी गई ह,ै िो उक्त अजधसूचना के क्रमांक 227क के समक्ष
जनर्िाष्ट टैररफ मि 8401 30 00 के अतं गता आती ह;ैं
और िबदक केंद्र सरकार इस बात स ेसंतुष्ट ह ैदक सीमा िुल्क अजधजनयम, 1975 (1975 का 51) की पहली अनुसूची
के तहत, अजधसूचना संख्या 45/2025-सीमा िुल्क दिनांक 24 अक्टूबर, 2025, िैसा दक संिोजधत दकया गया ह,ै के अनुसार
भारत म ेंआयाजतत उक्त िस्ट्तओंु पर दिनांक 1 अप्रलै , 2019 स ेदिनांक 31 िनिरी, 2026 की अिजध के िौरान लगाए िान े
िाले सीमा िुल्क की िसूली न करने के संबंध म ें एक प्रथा सामान्यतः प्रचलन म ेंथी;
4235 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
अतः, सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 28क द्वारा प्रित्त िजक्तयों का प्रयोग करत े हुए, केंद्र
सरकार एतद्द्वारा जनििे िते ी ह ैदक उक्त अजधसूचना के साथ परठत सीमा िल्ु क अजधजनयम, 1975 (1975 का 51) की प्रथम
अनुसूची के अंतगात उक्त िस्ट्तओंु के आयात पर िये संपणू ा सीमा िुल्क, यदि कोई हो, दिनांक 1 अप्रलै , 2019 स े दिनांक 31
िनिरी, 2026 की अिजध के िौरान उक्त िस्ट्तओंु के आयात के संबंध म ें िेना अपेजक्षत नहीं होगा।
[फा. सं. 450/25/2025-सीमािुल्क-IV]
इंद्रिीत पांडा, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 11th June, 2026
No. 53/2026 – Customs (N.T.)
G.S.R. 473(E).— Whereas, the notification No. 45/2025-Customs, dated the 24th October, 2025, of the
Government of India in the Ministry of Finance (Department of Revenue), as amended by the notification No. 02/2026-
Customs, dated the 1st February, 2026 (hereinafter referred to as the said notification), allowed duty free import of
goods from the whole of the duty of customs leviable thereon to all goods for generation of nuclear power, falling under
tariff item 8401 30 00, specified against serial number 227A of the said notification;
And whereas, the Central Government is satisfied that a practice was generally prevalent regarding non-levy of
duty of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), read with notification no.
45/2025-Customs dated the 24th October, 2025, as amended, on the said goods imported into India during the period from
1st April, 2019 to 31st January, 2026;
Now, therefore, in exercise of the powers conferred by section 28A of the Customs Act, 1962 (52 of 1962), the
Central Government, hereby directs that the whole of the duty of customs leviable under the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) read with the said notification, if any, payable on the import of the said goods, during the
period from 1st April, 2019 to 31st January, 2026 shall not be required to be paid in respect of import of the said goods.
[F. No. 450/25/2025-Cus-IV]
INDRAJIT PANDA, Under Secy.
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and Published by the Controller of Publications, Delhi-110054.