Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) applicable on certain items.

Last updated: 01 February 2026

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This notification from the Indian Ministry of Finance details amendments to customs duties. Specifically, it addresses changes concerning the Social Welfare Surcharge (SWS) and the Agricultural Infrastructure Development Cess (AIDC) that apply to certain imported goods. These changes are enacted under the powers granted by the Customs Act, 1962, and relevant Finance Acts.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 03/2026-Customs

New Delhi, the 1st February, 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) read with sections 110 of the Finance Act, 2018 (13 of 2018) and 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the TABLE below, to the
extent specified in the corresponding entries in column (3)

FAQ :

This notification amends existing customs duty regulations concerning the Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) on specific imported items.

The notification is issued by the Government of India, Ministry of Finance, Department of Revenue.

The notification amends regulations related to the Social Welfare Surcharge (SWS) and the Agricultural Infrastructure Development Cess (AIDC).

The notification is issued in exercise of powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, read with sections 110 of the Finance Act, 2018, and 124 of the Finance Act, 2021.

No, this notification applies to certain specific items.

Notification No : 03/2026-Customs, dated 1st February 2026
Source : https://www.indiabudget.gov.in/doc/cen/cus0326.pdf

Attached File : 322600_11521_cus0326.pdf

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