CBIC further amends notification No. 11/2018-Customs, dated the 2nd February, 2018 and notification No.11/2021-Customs, dated the 1st February, 2021 to revise Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) applicable on certain items.
The Central Government, through Notification No. 03/2026-Customs dated 1 February 2026 issued by the Ministry of Finance, has amended two key customs exemption notifications to rationalise product coverage and duty concessions. Under Notification No. 11/2018-Customs, several tariff headings have been newly included with effect from 1 May 2026, certain serial numbers have been omitted from 1 April or 1 May 2026, and specific entries have been substituted—most notably redefining coverage for spent catalysts or ash containing precious metals and extending coverage to all goods under heading 9503. Further, Notification No. 11/2021-Customs has been amended by substituting a concessional duty entry for specified goods under heading 4011 at a rate of 0.5% and by omitting one condition from an existing entry effective 1 April 2026. Except where specified otherwise, the amendments take effect from 2 February 2026 and reflect a calibrated restructuring of customs exemptions.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2026-Customs | Dated: 1st February, 2026
G.S.R (E). – In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sections 110 of the Finance Act, 2018 (13 of 2018) and 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 amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the TABLE below, to the extent specified in the corresponding entries in column (3) of the said TABLE, namely:-
TABLE
| S. No. | Notification No. and Date |
Amendments | ||||
| (1) | (2) | (3) | ||||
| 1. | 11/2018-Customs,
dated the 2nd February, 2018, published in the Gazette of India, (i), vide number G.S.R. 114(E), dated the 2nd February, 2018 |
In the said notification, in the TABLE,-
(i) against Sl. No. 1, in column (2), (a) after the figures “2009 19 00,”, the figures “2106 90 51,” shall be inserted with effect from the 1st May, 2026; (b) after the figures “2208,”, the figures “2504, 2506,” shall be inserted with effect from the 1st May, 2026; (c) after the figures “2516 12 00,”, the figures “2811 22 00,” shall be inserted with effect from the 1st May, 2026; (d) after the figures “3406,”, the figures “3801,” shall be inserted with effect from the 1st May, 2026; (ii) Sl. No. 7 and the entries relating thereto shall be omitted with effect from the 1st May, 2026; (iii) Sl. No. 8H and the entries relating thereto shall be omitted with effect from the 1st April, 2026; (iv) for Sl. No. 54A and the entries relating thereto, the following Sl. No. and entries shall be substituted with effect from the 1st April, 2026, namely:- |
||||
| (1) | (2) | |||||
| “54A. | Spent catalyst or ash containing precious metals, falling under heading 7112.”; | |||||
| (v) for Sl. No. 59 and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- | ||||||
| (1) | (2) | |||||
| “59. | All goods falling under heading 9503.”; | |||||
| 2. | 11/2021-Customs,
dated the 1st February, 2021, published in the Gazette of India, (i), vide number G.S.R. 69(E), dated the 1st |
In the said notification, in the TABLE,- (i) for Sl. No. 13A and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- | ||||
| (1) | (2) | (3) | (4) | |||
| “13A. | 4011
30 00 |
All goods other than goods covered
under S. Nos. 155 and 156 of TABLE I of notification No. |
0.5%”; | |||
| (ii) against Sl. No. 20, in column (3), item (iv) shall be omitted with effect from 1st April, 2026. | ||||||
2. Save as otherwise provided, this notification shall come into force on the 2ndday of February, 2026.
[F. No. 334/04/2026-TRU]
Dheeraj Sharma
Under Secretary to Government of India
Note:
1. The principal notification No. 11/2018-Customs, dated the 2ndFebruary, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 114(E), dated the 2nd February 2018, and was last amended vide notification No. 44/2025-Customs, dated the 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 782(E) dated the 24th October, 2025.
2. The principal notification No. 11/2021-Customs, dated the 1stFebruary, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E) dated the 1st February, 2021, and was last amended vide notification No. 44/2025-Customs, dated the 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 782(E) dated the 24th October, 2025.
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