CBIC amends Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of ATF outside India vide Notification No. 54/2026-Central Excise | Dated: 15th October, 2026
Summary: The Ministry of Finance (Department of Revenue) has issued Notification No. 54/2026-Central Excise, dated 15 October 2026, revising the Special Additional Excise Duty (SAED) rates applicable to exports of petrol and high-speed diesel with effect from 16 October 2026. The notification further amends Notification No. 06/2026-Central Excise, dated 26 March 2026, by substituting the duty rates specified against serial numbers 1 and 2 in column (4) of its Table. The amendment has been issued under Section 5A of the Central Excise Act, 1944, read with Section 147 of the Finance Act, 2002, in the public interest.
Under the revised notification, the SAED rate on petrol exports has been increased from ₹0.50 per litre to ₹2.50 per litre, representing an increase of ₹2 per litre, or 400%. The earlier rate of ₹0.50 per litre was prescribed under Notification No. 49/2026-Central Excise, dated 16 September 2026. Conversely, the SAED rate on high-speed diesel exports has been reduced from ₹16 per litre to ₹8.50 per litre, resulting in a reduction of ₹7.50 per litre, or approximately 46.88%. The immediately preceding diesel rate of ₹16 per litre was introduced through Notification No. 52/2026-Central Excise, dated 30 September 2026, effective from 1 October 2026.
The latest amendment represents another revision in the SAED rates applicable to petroleum exports during 2026. The diesel export duty had earlier been increased to ₹20 per litre from 16 September 2026, reduced to ₹16 per litre from 1 October 2026, and has now been further reduced to ₹8.50 per litre from 16 October 2026. Thus, the diesel export SAED has declined by ₹11.50 per litre, or 57.50%, within one month. In contrast, the petrol export duty has increased from ₹0.50 to ₹2.50 per litre during the latest revision. These changes reflect the Government’s continued periodic adjustments to the applicable SAED rates, although the notification does not specify the economic reasons for the revised amounts.
Comparison of Revised SAED Rates:
| Petroleum Product | Rate up to 15 October 2026 | Rate from 16 October 2026 | Change |
|---|---|---|---|
| Petrol | ₹0.50 per litre | ₹2.50 per litre | Increase of ₹2 per litre (400%) |
| High-speed diesel | ₹16 per litre | ₹8.50 per litre | Reduction of ₹7.50 per litre (46.88%) |
For illustration, on an export quantity of 10 lakh litres of petrol, the SAED liability at the earlier rate of ₹0.50 per litre would be ₹5 lakh, whereas at the revised rate of ₹2.50 per litre, it would increase to ₹25 lakh, resulting in an additional duty burden of ₹20 lakh. Similarly, for 10 lakh litres of high-speed diesel, the SAED liability would decrease from ₹1.60 crore at ₹16 per litre to ₹85 lakh at ₹8.50 per litre, representing a reduction of ₹75 lakh. These illustrations assume that the relevant clearances are fully covered by the prescribed rates and that no separate exemption or exclusion applies.
The notification expressly provides that the revised rates shall come into force on 16 October 2026. Accordingly, petroleum exporters should ensure that the applicable SAED is calculated with reference to the legally relevant date of clearance and that export documentation, duty computations and compliance records reflect the amended rates. The notification changes only the two specified entries in the principal notification and does not expressly modify its other conditions or exemptions.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 15th October, 2026
Notification No. 54/2026-Central Excise | Dated: 15th October, 2026
G.S.R. 894(E).— In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 06/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 205(E), dated the 26th March, 2026, namely:-
In the said notification, in the Table,
(i) against serial number 1, in column (4), for the entry, the entry “Rs. 2.5 per litre” shall be substituted;
(ii) against serial number 2, in column (4), for the entry, the entry “Rs. 8.5 per litre” shall be substituted.
2. This notification shall come into force with effect from 16th October, 2026.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.- The principal notification No. 06/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 205(E), dated the 26th March, 2026 and last amended by notification No. 52/2026-Central Excise dated 30th September, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 854(E), dated 30th September, 2026.
