Centre Waives Customs Duty on Nuclear Power Generation Goods Imported During April 2019-Jan 2026 [Read Notification]

The Central Government has waived customs duty on certain goods imported for nuclear power generation between April 1, 2019 and January 31, 2026.

The decision was announced by the Ministry of Finance through Notification issued on June 11, 2026. The notification covers goods falling under tariff item 8401 30 00, which are used in the generation of nuclear power.

Tariff item 8401 30 00 covers unirradiated fuel elements (cartridges) used in nuclear reactors. These components are essential for the generation of nuclear power and form a key part of the fuel supply chain for nuclear energy projects.

The duty waiver applies to imports of such goods used in nuclear power generation, helping reduce costs for operators and supporting the expansion of India's nuclear energy capacity.

According to the government, these goods were already eligible for duty-free import under an earlier customs notification. The Centre said there was a generally accepted practice of not collecting customs duty on such imports during the specified period.

The government has now formally directed that customs duty, if any, payable on these imports during the period from April 1, 2019 to January 31, 2026, will not be required to be paid.

The notification has been issued under Section 28A of the Customs Act, 1962, which allows the government to regularise situations where a particular practice regarding duty collection was widely followed.

This is expected to benefit entities involved in nuclear power projects by removing uncertainty over past customs duty liabilities..

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