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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
RAJYA SABHA
UNSTARRED QUESTION NO -2797
ANSWERED ON – 17.03.2026
CUSTOM DUTY ON ADULT DIAPERS
2797. SMT. RENUKA CHOWDHURY:
Will the Minister of Finance be pleased to state:
(a) the customs duty rates (basic customs duty, social welfare surcharge and any other
applicable levies) imposed on adult diapers during the last five years, year-wise;
(b) whether the customs duty on adult diapers has been increased or altered in the Union
Budget 2026–27, the details thereof;
(c) the rationale for increasing customs duty on an essential healthcare and hygiene product
largely used by senior citizens, Persons with Disabilities and patients with chronic illnesses; and
(d) whether Government has assessed the impact of such duty changes on affordability for
elderly and low-income households with limited or fixed incomes?”
ANSWER
THE MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
(a) The applicable customs duty rates on adult diapers during the last five years is as under:
Financial Year Basic Customs Duty Social Welfare Integrated Goods and
Surcharge Services Tax
(BCD)
(SWS) (IGST)
(as percentage of BCD)
2021-22 to 2025-26
10% 10% 12%
(before 22.09.2025)
2025-26
10% 10% 5%
(from 22.09.2025 onwards)
(b) No. The customs duty on adult diapers has not been increased in the Union Budget 2026-27.
(c) & (d) Not applicable in light of reply at (b)
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