Central Government Revises Special Additional Excise Duty (SAED) on Export of Petrol and Diesel — Effective 1st June 2026
Overview of the Amendment
The Ministry of Finance (Department of Revenue) has issued Notification No. 24/2026-Central Excise dated 30th May, 2026, bringing about a fresh revision in the Special Additional Excise Duty (SAED) rates applicable to exports of petrol and diesel outside India. This amendment modifies the earlier Notification No. 06/2026-Central Excise dated 26th March, 2026, substituting the previously applicable duty rates with revised figures that come into force from 1st June, 2026.
The Central Government exercises this power under Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002, determining that such revision is warranted in the interest of the public.
Background and Regulatory History
The principal notification governing SAED on petroleum product exports — Notification No. 06/2026-Central Excise — was originally published on 26th March, 2026 in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 205(E).
Prior to the present amendment, this notification had already been revised once through Notification No. 22/2026-Central Excise dated 15th May, 2026, which was published vide G.S.R. 367(E) in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i).
The latest revision through Notification No. 24/2026-Central Excise marks the second amendment to the principal notification and reflects the government's ongoing calibration of export duty structures on petroleum products in line with prevailing market and fiscal considerations.
Revised SAED Rates: What Has Changed
The amendment substitutes the duty rate entries in the Table under the principal notification as follows:
| Serial No. | Product | Revised SAED Rate (Effective 1st June 2026) |
|---|---|---|
| 1 | Petrol (exported outside India) | Rs. 1.5 per litre |
| 2 | Diesel (exported outside India) | Rs. 13.5 per litre |
Specifically, the notification amends the Table in the principal notification in the following manner:
- Against serial number 1, in column (4), the existing duty entry is substituted with "Rs 1.5 per litre" for petrol exports.
- Against serial number 2, in column (4), the existing duty entry is substituted with "Rs 13.5 per litre" for diesel exports.
Note: These revised rates are operative with effect from 1st June, 2026, as explicitly stated in the notification.