Zero Customs Duty on Nuclear Power Generation Equipment Imports with Retrospective Effect

Ø The order covers imports made between 1 April 2019 and 31 January 2026

Key Points

1. Retrospective Customs Duty Relief

o The Central Government has issued an order under Section 28A of the Customs Act, 1962 exempting certain nuclear power generation equipment from customs duty.

2. Covered Goods

o The relief applies to goods for generation of nuclear power falling under tariff item 8401 30 00.

o These goods are covered under Serial No. 227A of Notification No. 45/2025-Customs.

3. Background

o Notification No. 45/2025-Customs dated 24 October 2025 (as amended by Notification No. 02/2026-Customs dated 1 February 2026) provided duty-free import benefits for these goods.

4. Recognition of Prevailing Practice

o The Government observed that there was a generally prevalent practice of non-levy of customs duty on these imports.

5. Period Covered

o The order covers imports made between 1 April 2019 and 31 January 2026.

6. No Duty Recovery

o Any customs duty that may have been payable on such imports during the above period shall not be required to be paid.

7. Legal Basis

o The exemption has been granted under Section 28A of the Customs Act, 1962, which allows the Government to regularize cases where a general practice of non-levy or short levy existed.

Significance

· Provides retrospective legal certainty to importers of nuclear power equipment.

· Prevents recovery of customs duty for past imports covered by the notification.

· Supports India's nuclear energy expansion and infrastructure development.

· Reduces compliance and litigation risks for affected importers.

[Notification No.53/2026 - Customs (N.T.) dated 11 June, 2026]

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

G.S.R (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 840130 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 1st 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