The Central Government has issued Notification No. 53/2026–Customs (N.T.), dated 11th June 2026, providing retrospective relief from customs duty on specified goods imported for the generation of nuclear power. The notification has been issued by the Ministry of Finance, Department of Revenue, in exercise of the powers conferred under Section 28A of the Customs Act, 1962.
The notification covers goods falling under tariff item 8401 30 00, namely fuel elements (cartridges), non-irradiated, used in nuclear reactors, which are imported for the purpose of generation of nuclear power. These goods had already been granted duty-free import benefits under Notification No. 45/2025-Customs dated 24 October 2025, as subsequently amended by Notification No. 02/2026-Customs dated 1 February 2026.
The Government has observed that a general practice of non-levy of customs duty was prevalent in respect of these imports during the period from 1 April 2019 to 31 January 2026. Such imports were being treated as eligible for exemption under the Customs Tariff framework read with the aforesaid notifications.
Being satisfied that this practice had been consistently followed, the Central Government has invoked the provisions of Section 28A of the Customs Act, 1962, which empowers it to regularise cases involving duties that were not levied due to a generally prevalent practice.
Accordingly, the Government has directed that the whole of the customs duty leviable under the First Schedule to the Customs Tariff Act, 1975, if any, in respect of imports of the specified nuclear power generation goods during the period from 1 April 2019 to 31 January 2026, shall not be required to be paid.
The decision provides significant clarity and legal certainty to importers engaged in India’s nuclear energy sector by ensuring that no customs duty demand arises for the specified period on eligible imports covered under the notification.
This measure is expected to support the country’s long-term objective of strengthening its clean energy infrastructure and promoting the development of nuclear power generation capacity, while also resolving past ambiguities relating to the levy of customs duty on these specialised imports.
Background: The notification recognises that the non-levy of customs duty on the specified nuclear power generation imports had become a generally accepted practice. By issuing the present order under Section 28A, the Government has retrospectively regularised such imports and eliminated potential disputes or demands relating to customs duty for the covered period.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010688/ENG/Notifications
