Indirect Tax
Customs
Exemption of Customs duty including Agriculture Infrastructure and Development Cess (AIDC) on import of Cotton
Notification No. 19/2026-Customs dated 30 May 2026
CBIC exempts imports of Cotton (Heading 5201) from the whole of the Basic Customs Duty (BCD) and Agriculture Infrastructure and Development Cess (AIDC) effective from 1 June 2026 till 31 October 2026.
Tariff Concessions on import of products in India from the Sultanate of Oman under India-Oman Comprehensive Economic Partnership Agreement (CEPA)
Notification No. 20/2026-Customs dated 31 May 2026
The Government has provided concessional customs duty benefits for specified goods imported from Oman, subject to compliance with the Rules of Origin requirements. The notification covers various product categories and prescribes applicable Basic Customs Duty (BCD), AIDC rates, and Tariff Rate Quotas (TRQs) for eligible imports. The notification is effective from 1 June 2026.
Exemption of duty on goods for the generation of nuclear power falling under the head 84013000
Notification No. 53/2026-Customs (N.T) dated 11 June 2026
The Government, in exercise of the powers conferred under Section 28A of the Customs Act, 1962, has waived the recovery of Customs duty on goods used for the generation of nuclear power (Tariff Item 8401 30 00) imported during the period from 1 April 2019 to 31 January 2026. The notification regularizes the prevailing practice of non-levy of duty on such imports, thereby eliminating potential retrospective duty demands and providing certainty to importers in the nuclear power sector.
In addition to the list of International Courier Terminals
Notification No. 57/2026-Customs (N.T) dated 18 June 2026
Navi Mumbai Customs airport has been added to the list of notified international courier terminals.
Exemption from Merchant Overtime (MOT) Charges for International Cruise Passengers
Circular No. 27/2026-Customs dated 15 June 2026
The Government has clarified that Merchant Overtime (MOT) charges will not be levied for customs services relating to the clearance of international cruise passengers and their accompanied baggage at customs locations notified for 24x7 operations. The decision has been taken as a trade facilitation measure to promote cruise tourism and ensure uniform implementation across customs formations.
Acceptance of Accredited Laboratory Test Reports for Export Consignments
Circular No. 28/2026-Customs dated 15 June 2026
Exporters may submit test reports issued by NABL-accredited laboratories, EPC-recognized laboratories, or other recognized agencies to meet the regulatory requirements of the importing country. Where such accredited test reports are available, and there is no risk-based intervention or intelligence input, Customs officers may rely on these reports without mandatorily referring samples to CRCL for testing.
The circular eliminates the need for duplicate testing of export samples, thereby reducing procedural delays and expediting export clearances. In cases involving risk parameters, intelligence alerts, or verification concerns, the existing procedure for sample drawal and testing through CRCL or other designated laboratories will continue to apply.
The existing testing framework for import consignments and import samples will continue to be tested in accordance with the prevailing instructions.
Exemption from BIS Compulsory Registration for Highly Specialized Equipment (HSE)
Instruction No. 08/2026-Customs dated 12 June 2026
HSEs that satisfy any one of the following criteria shall be exempted from the compulsory registration requirement if manufactured / imported in less than 100 units per model per year, effective from 15 June 2026:
- Equipment powered by a three-phase power supply; or
- Equipment powered by a single-phase power supply with a current rating exceeding 16 amperes; or
- Equipment with dimensions exceeding 1.5 m × 0.8 m; or
- Equipment with a weight exceeding 80 Kg.
Inclusion of Standalone Hard Disk Drives under BIS Compulsory Registration Requirements
Instruction No. 09/2026-Customs dated 12 June 2026
The instruction implements the MeitY notification, expanding the scope of the Compulsory Registration Scheme (CRS) to cover Standalone Hard Disk Drives (HDDs).
While USB-type External Hard Disk Drives will continue to be governed by the existing regulatory framework, all other standalone HDDs will be subject to the requirements of the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021.
The revised compliance requirement will take effect on 5 November 2026, making BIS registration mandatory for eligible standalone HDDs prior to their import or sale in India.
Establishment of Green Channel for Customs Clearance of Pollution Response Equipment and Materials during Oil and Hazardous and Noxious Substances (HNS) Spill Emergencies
Instruction No. 11/2026-Customs dated 23 June 2026
Customs Zones have been directed to nominate Nodal Officers to coordinate with the Indian Coast Guard and to facilitate priority processing of related consignments. The initiative aims to strengthen India's preparedness and response capabilities for marine pollution incidents while ensuring compliance with applicable Customs laws.
Foreign Trade Policy
DGFT notifies Authorized Agencies for Issuance of Preferential Certificate of Origin (CoO) under India-Oman CEPA
Public Notice No. 15/2026-27 dated 2 June 2026
Public Notice No. 16/2026-27 dated 2 June 2026
The Directorate General of Foreign Trade (DGFT) has operationalized the Certificate of Origin (CoO) framework under the India–Oman Comprehensive Economic Partnership Agreement (CEPA). The notifications enable the issuance of Preferential Certificates of Origin under the Agreement through the prescribed mechanism, laying the foundation for the implementation of the CEPA and facilitating access to preferential tariff benefits for eligible exports.
Amendment in import policy condition of silver products under Chapter 71 of ITC (HS), 2022
Notification No. 19/2026-27 dated 2 June 2026
The Directorate General of Foreign Trade (DGFT) has revised the import policy conditions applicable to specified silver products under Chapter 71 of Schedule-I (Import Policy) of the ITC (HS), 2022. Under the revised framework, imports of specified forms of silver, wherever permitted, can be undertaken only against a valid Import Authorization issued by the DGFT. The requirement applies to imports routed through the permitted channels, while the existing provisions relating to the import of silver dore by refineries remain unchanged.
Amendment in applicability of Quality Control Orders (QCOs)/BIS requirements on imports by SEZ Units and SEZ Developers
Notification No. 20/2026-27 dated 2 June 2026
The DGFT has expanded the exemption from Quality Control Orders (QCOs) and BIS requirements for imports made by SEZ Units and SEZ Developers. Earlier, the exemption was available only for inputs required for export production by SEZ units; however, under the revised framework, the exemption has been extended to all permissible goods imported for authorized operations within Special Economic Zones, including raw materials, components, consumables, spares, and capital goods. The exemption will continue to be subject to compliance with applicable QCOs, BIS requirements, and other regulatory conditions where such goods, or products manufactured therefrom, are subsequently cleared into the Domestic Tariff Area (DTA).