Seeks to exempt imports of Aviation Turbine Fuel from whole of the additional duty of Customs leviable thereon under sub-section (1) of section 3 of Customs Tariff Act as is equivalent to the amount of Special Additional Excise Duty
Ministry of Finance, Department of Revenue, has issued Notification No. 07/2026-Customs dated 26 March 2026 providing an exemption in respect of Aviation Turbine Fuel (ATF) imported into India. The notification has been issued under sub-section (1) of section 25 of the Customs Act, 1962, read with section 147 of the Finance Act, 2002.
Under the notification, the Central Government has exempted Aviation Turbine Fuel falling under heading 2710 of the First Schedule to the Customs Tariff Act, 1975 from the whole of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act. The exemption is limited to the portion of the additional duty that is equivalent to the Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002.
The notification includes a table specifying the tariff heading and description of goods covered by the exemption. Aviation Turbine Fuel is the only item listed in the table and therefore the only product eligible for the exemption provided under this notification.
The government stated that the exemption has been issued after being satisfied that it is necessary in the public interest. The measure applies when Aviation Turbine Fuel is imported into India and is intended to remove the additional customs duty component equivalent to the Special Additional Excise Duty.
The notification clarifies that the exemption takes effect immediately upon its issuance.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 07/2026-Customs | Dated: 26th March, 2026
G.S.R. 213(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 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 exempts the goods of the description specified in column (3) of the Table below and falling within the Heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in column (2), when imported into India, from whole of the additional duty of Customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the Special Additional Excise Duty leviable thereon under section 147 of the Finance Act, 2002:
Table
| S. No. | Heading | Description of goods |
| (1) | (2) | (3) |
| 1. | 2710 | Aviation Turbine Fuel |
- This notification shall come into force with immediate effect.
[F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy.
