The Central Government, through Notification No. 21/2026-Customs dated 9 June 2026, has amended Notification No. 62/2022-Customs issued under Section 25(1) of the Customs Act, 1962, in public interest. The amendment inserts a new entry, Serial No. 825A, in Table I of the principal notification, granting a Nil Basic Customs Duty (BCD) rate on all goods classified under tariff item 26020010. The newly inserted entry specifies the tariff heading, description of goods, and the applicable customs duty rate of 0.0%, thereby exempting imports falling under this classification from the levy of basic customs duty. This measure is expected to reduce the import cost of goods covered by the specified tariff item and may benefit industries dependent on such imports. The notification takes effect from the date of its publication in the Official Gazette.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 21/2026-Customs | Dated: 9th June, 2026
G.S.R. 457(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), 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. 62/2022-Customs, dated the 26th December, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 904 (E), dated the 26th December, 2022, namely:-
In the said Notification, in TABLE I, after S. No. 825 and entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) |
| “825A | 26020010 | All goods | 0.0″. |
[F. No. 190354/236/2021-TRU]
DHEERAJ SHARMA, Under Secy.
Note:- The principal notification No. 62/2022-Customs, dated the 26th December, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 904(E), dated the 26th December, 2022, and was last amended vide notification No. 14/2026-Customs, dated the 30th April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 330 (E), dated the 30th April, 2026.
