The Central Board of Indirect Taxes and Customs (CBIC) has extended the validity of Notification No. 13/2026-Customs dated 1 April 2026 by 15 days through Notification No. 23/2026-Customs dated 30 June 2026.
Notification No. 13/2026-Customs was issued under Section 25(1) of the Customs Act, 1962, read with Section 124 of the Finance Act, 2021, in the public interest. It granted exemption from the Agriculture Infrastructure and Development Cess (AIDC) on the import of Ammonium Nitrate (Tariff Item 3102 30 00) by prescribing a Nil rate of cess.
The original notification came into force on 2 April 2026 and was initially valid up to and inclusive of 30 June 2026.
Through Notification No. 23/2026-Customs dated 30 June 2026, the Central Government has amended paragraph 2 of the principal notification by substituting “30th June, 2026” with “15th July, 2026.” No other provision of the notification has been amended.
As a result, the exemption from Agriculture Infrastructure and Development Cess on the import of Ammonium Nitrate will continue to remain available until 15 July 2026 (inclusive).
MINISTRY OF FINANCE
(Department Of Revenue)
Notification No. 23/2026-Customs | Dated: 30th June, 2026
G.S.R. 529.(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 makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2026-Customs, dated the 1st April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 247(E), dated the 1st April, 2026, namely:-
In the said notification, in paragraph 2, for the figures and word “30th June, 2026”, the figures and word “15th July, 2026” shall be substituted.
[F. No. 354/1/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification No. 13/2026-Customs, dated the 1st April, 2026, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 247(E), dated the 1 st April,
