The Ministry of Finance, Department of Revenue, through Notification No. 13/2026–Customs dated April 1, 2026, has granted a partial exemption from the Agriculture Infrastructure and Development Cess (AIDC) on the import of ammonium nitrate. Exercising powers under Section 25(1) of the Customs Act, 1962, read with Section 124 of the Finance Act, 2021, the Central Government has reduced the effective AIDC rate on ammonium nitrate (tariff item 3102 30 00) to ‘Nil’. This means that imports of the specified goods will not attract AIDC beyond the nil rate, effectively making them exempt from such cess. The decision has been taken in public interest, likely to support sectors dependent on ammonium nitrate, such as agriculture and related industries, by reducing input costs and ensuring adequate supply. The notification will come into force on April 2, 2026, and will remain valid until June 30, 2026, unless amended or withdrawn earlier.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 13/2026—Customs | Dated: 1st April, 2026
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 2′ 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.
