Exemption from Customs Duty and Agriculture Infrastructure and Development Cess on specified goods

Last updated: 21 August 2025

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This notification grants an exemption from Customs Duty and the Agriculture Infrastructure and Development Cess for specific goods when imported into India. The exemption applies to goods described in the table, such as cotton under heading 5201. This measure is deemed to be in the public interest.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 35/2025-Customs

New Delhi, the 18th August,2025

G.S.R. ....(E).—In exercise of the powers conferred by 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), the Central Government, on beingsatisfied that it is necessary in the public interest so to do, herebyexempts the goods of the description specified incolumn (3) of the Table below, falling under the headingof the First Schedule to the Customs Tariff Act, 1975 (51of 1975) (hereinafter referred to as the ‘Customs Tariff Act’), specified in the corresponding entry in column (2) ofthe said Table, when imported into India, from the whole of the duty of customs leviable thereon under the FirstSchedule to the Customs Tariff Act and from the whole of the Agriculture Infrastructure and Development Cessleviable thereon under the said section of the Finance Act, 2021 (13 of 2021), namely: -

TABLE

Sl. No.	Heading	Description of goods
(1)	(2)	(3)
1.	5201	Cotton

2. This notification shall come into force with effect from the 19thday of August, 2025, and shallremain inforce up to and inclusive of the 30thday of September, 2025.

[F. No. CBIC-190354/288/2021-TO(TRU-I)]
(Dheeraj Sharma)
UnderSecretary

FAQ :

This notification exempts specified imported goods from Customs Duty and the Agriculture Infrastructure and Development Cess, acting in the public interest.

The exemption covers goods described in the table, including cotton falling under heading 5201 of the Customs Tariff Act.

The exemption covers the whole of the duty of customs and the whole of the Agriculture Infrastructure and Development Cess leviable on the specified goods.

The exemption comes into force on 19th August 2025 and remains valid until 30th September 2025, inclusive.

This notification is issued under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, read with section 124 of the Finance Act, 2021.

Notification No : Notification No. 35/2025-Customs
Source : https://taxinformation.cbic.gov.in/view-pdf/1010420/ENG/Notifications

Attached File : 322600_11486_cst_35_2025.pdf

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