Nil Basic Customs Duty Granted on Tariff Item 26020010: Key Highlights of Notification No. 21/2026-Customs
Overview of the Amendment
The Ministry of Finance (Department of Revenue) has issued Notification No. 21/2026-Customs dated 9th June 2026, introducing a significant amendment to the existing Notification No. 62/2022-Customs dated 26th December 2022. This amendment has been brought into force under the authority vested by Section 25(1) of the Customs Act, 1962, with the Central Government expressing satisfaction that such a step is warranted in public interest.
The core effect of this notification is the insertion of a fresh entry — Serial No. 825A — into Table I of the principal notification, which extends a Nil rate of Basic Customs Duty (BCD) to all goods falling under tariff item 26020010. The notification comes into operation from the date of its publication in the Official Gazette.
Legal Framework and Enabling Provision
The authority to grant customs duty exemptions in public interest flows from
Section 25(1)of the Customs Act, 1962 (52 of 1962), which empowers the Central Government to issue notifications granting full or partial exemptions from customs duties.
The principal notification, No. 62/2022-Customs, was originally published on 26th December 2022 in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), bearing reference number G.S.R. 904(E). Since its issuance, it has undergone multiple amendments, the most recent prior to this one being Notification No. 14/2026-Customs dated 30th April 2026, published vide G.S.R. 330(E) of the same date.
The present amendment, identified as Notification No. 21/2026-Customs, carries the file reference F. No. 190354/236/2021-TRU and has been issued under the signature of the Under Secretary concerned.
What Has Been Amended: Insertion of Serial No. 825A
The amendment makes a targeted insertion in Table I of Notification No. 62/2022-Customs. Specifically, after the existing S. No. 825 and its related entries, the following new entry has been incorporated:
| Column (1) | Column (2) | Column (3) | Column (4) |
|---|---|---|---|
| 825A | 26020010 | All goods | 0.0 |
This table entry confirms that:
- Serial Number: 825A
- Tariff Item: 26020010
- Description of Goods: All goods
- Applicable Basic Customs Duty Rate: 0.0% (Nil)