The Ministry of Finance has issued Notification No. 53/2026-Customs (N.T.), clarifying that customs duty will not be payable on certain nuclear power generation equipment imported into India between April 1, 2019, and January 31, 2026.
The notification, issued by the Department of Revenue on June 11, 2026, addresses a long-standing industry practice regarding the import of goods classified under tariff item 8401 30 00, which are used for the generation of nuclear power.
Background of the Exemption
The Central Government had earlier granted a customs duty exemption on nuclear power generation equipment through Notification No. 45/2025-Customs dated October 24, 2025. This exemption was subsequently amended by Notification No. 02/2026-Customs dated February 1, 2026.
During a review, the government observed that a general practice had prevailed across the industry whereby customs duty was not being levied on these specified goods imported into India from April 1, 2019, onwards. Recognizing this established practice, the government has now formally regularized the position for the past period.
Duty Demand for Past Imports Waived
Invoking powers under Section 28A of the Customs Act, 1962, the Central Government has directed that customs duty, if otherwise payable under the First Schedule to the Customs Tariff Act, 1975, shall not be required to be paid on imports of these goods made during the period from April 1, 2019, to January 31, 2026 .
This means importers of eligible nuclear power generation equipment will not face retrospective customs duty demands for imports made during the specified period.
Impact on the Nuclear Energy Sector
The move provides certainty and relief to businesses involved in India's nuclear energy infrastructure projects. By eliminating potential retrospective duty liabilities, the notification helps avoid disputes and reduces compliance burdens for importers who relied on the prevailing industry practice.
The decision is also expected to support the government's broader objective of strengthening nuclear power generation capacity and promoting investments in clean energy infrastructure.
Key Takeaways
- Customs duty exemption applies to specified goods used for nuclear power generation under tariff item 8401 30 00.
- Relief covers imports made between April 1, 2019, and January 31, 2026.
- No retrospective customs duty will be recoverable on eligible imports during this period.
- The notification has been issued under Section 28A of the Customs Act, 1962.
- The measure provides legal certainty to importers and supports India's nuclear energy sector.
The notification was signed by Indrajit Panda, Under Secretary, Department of Revenue, and came into effect on June 11, 2026.
Official copy of the notification is as follows
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