New customs regulations concerning defence equipment parts will come into effect on 1 November 2026. These changes involve amendments to existing notifications, including the omission of certain entries and the substitution of others. Specifically, some items in Table I will be removed, and Table II will see modifications to specific serial numbers regarding HS codes and descriptions for parts, spares, and accessories of defence equipment like artillery, aircraft, and missiles.
GOVERNMENT OF INDIAMINISTRY OF FINANCE(Department of Revenue)Notification No. 34/2026-Customs
New Delhi, the 27th October, 2026
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) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of
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FAQ :
The new rules for defence equipment parts will come into effect on 1 November 2026.
The changes include omitting certain entries in Table I and amending specific entries in Table II, such as substituting HS codes and updating descriptions for parts and spares of defence equipment.
Yes, for S. No. 60 in Table II, the description for parts, sub-assemblies, and spares for goods like artillery weapons, rifles, aircraft, and missiles will be updated, with specific exclusions mentioned.
No, the changes related to S. No. 60 in Table II will not have effect on or after 1 July 2029.
Source : https://taxinformation.cbic.gov.in/view-pdf/1010811/ENG/Notifications