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