Notification under Section 28A of Customs Act,1962 for non levy of customs duty on import of goods for generation of nuclear power, falling under tariff items 84013000
The Central Government has issued Notification No. 53/2026–Customs (N.T.) dated June 11, 2026, under Section 28A of the Customs Act, 1962, directing that customs duty shall not be required to be paid on imports of goods for generation of nuclear power falling under tariff item 84013000 for the period from April 1, 2019, to January 31, 2026. The notification states that Notification No. 45/2025-Customs dated October 24, 2025, as amended by Notification No. 02/2026-Customs dated February 1, 2026, had allowed duty-free import of such goods under serial number 227A. The Government noted that a practice of non-levy of customs duty on these goods was generally prevalent during the specified period and, exercising powers under Section 28A, has directed that any customs duty payable on such imports during the period shall not be required to be paid.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 53/2026-Customs (N.T.) | Dated: 11th June, 2026
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 Pt 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.
