Government Grants Exemption on Customs Duty and AIDC for Certain Imports

Government Grants Exemption on Customs Duty and AIDC for Certain Imports

The Ministry of Finance has issued two notifications regarding customs duty exemption and Agriculture Infrastructure and Development Cess (AIDC).

In the first notification dated April 01, 2026, the central government is providing an exemption to certain goods from customs duty. These goods include anhydrous ammonia, toluene, styrene, etc. The government has decided to eliminate the customs duty on these imported goods.

This exemption is given by the central government using its power given under sub-section (1) of section 25 of the Customs Act.

In the second notification dated April 01, 2026, the central government is providing an exemption from the Agriculture Infrastructure and Development Cess (AIDC) on ammonium nitrate imposed.

This exemption is given by the central government using its power given under 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).

These notifications will come into effect from 2 April 2026 and will remain in effect till 30 June 2026 (inclusive).

Refer to the official notification for more information.