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β€œCustoms Duty Changes post Union Budget 2026”

Published by

Aadrikaa Legal Services (ALS)

on

CBIC
Stylized blue tree with leaves and a thick trunk

β€œIndirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 02.02.2026

β€œCustoms Duty Changes post Union Budget 2026”

The post below covers only larger overview and not the changes at every row level. For Row level changes read the Comparative Table given after the below post.

Below is a structured, row-wise and column-wise differential analysis between the two Customs Notifications namely 45/2025 and 02/2026.

  • Base Notification: Notification No. 45/2025-Customs, dated 24-10-2025
  • Amending Notification: Notification No. 02/2026-Customs, dated 01-02-2026

Notification 02/2026-Customs does NOT replace Notification 45/2025-Customs; it selectively amends TABLE I of Notification 45/2025-Customs. Hence, the correct legal comparison is β€œOriginal Position vs Amended Position”.

A. Macro-Level Differences (Structural)

ParameterNotification 45/2025-CustomsNotification 02/2026-Customs
NatureParent / Consolidated exemption notificationAmending notification
Tables affectedTABLE I, II, III, IVOnly TABLE I
Legal techniqueFresh supersession & consolidationOmissions, substitutions, insertions & sunset extensions
Core policy intentWide-ranging exemptions across sectorsPhasing out exemptions + time-bound extensions
Dominant themeIncentivisationRationalisation & sunset discipline

B. Row-Wise Differential Table – TABLE I

1️⃣ Rows Completely Omitted

S. No. in Table IPosition in 45/2025Change by 02/2026Effective Date
1Exemption existedDeletedImmediate
4, 7, 10, 13Exemption existedDeleted01-05-2026
24–27Exemption existedDeleted01-05-2026
30–34Exemption existedDeleted01-05-2026
40Exemption existedDeleted01-05-2026
62–65Exemption existedDeleted01-05-2026
76, 83Exemption existedDeleted01-05-2026
86–87Exemption existedDeleted01-05-2026
93, 95Exemption existedDeleted01-04-2026
107Exemption existedDeleted01-04-2026
109–110Exemption existedDeleted01-05-2026
113Exemption existedDeletedImmediate
115–118Exemption existedDeletedApr/May 2026
123, 128, 132, 137, 139Exemption existedDeletedImmediate
145, 147, 154, 157, 159, 161, 165, 169, 171Exemption existedDeletedApr/May 2026
172Exemption existedDeleted01-04-2026
201, 204Exemption existedDeletedApr/May 2026

πŸ“Œ Impact: Large-scale withdrawal of exemptions, signalling policy tightening.

2️⃣ Rows Where Sunset Date is Extended (Column 3 – Proviso Change)

S. No.Old Sunset (45/2025)New Sunset (02/2026)
5β€”31-03-2028 (new proviso)
1431-03-202631-03-2028
5831-03-202631-03-2028
6131-03-202631-03-2028
6931-03-202631-03-2028
8431-03-202631-03-2028
8531-03-202631-03-2028
98–9931-03-202631-03-2028
111–11231-03-202631-03-2028
11431-03-202631-03-2028
11931-03-202631-03-2028
13431-03-202631-03-2028
138, 140–14231-03-202631-03-2028
146, 148, 150, 155–15631-03-202631-03-2028
160, 162–164, 173–175, 184–18531-03-202631-03-2028

πŸ“Œ Impact: Strategic continuation of export-linked & manufacturing exemptions.

3️⃣ Rows Where Condition Numbers Changed (Column 6)

S. No.Old Condition No.New Condition No.
12Earlier conditions3 and 88
140Earlier conditions3 and 88
142Earlier conditions3 and 88

πŸ“Œ Impact: Compliance burden increased; new procedural conditions apply.

4️⃣ New Rows Inserted (Entirely New Exemptions)

New S. No.Tariff ItemDescriptionSunset
84A2612 20 00MonaziteNo sunset
110A2841 90 00Sodium antimonate (solar glass)31-03-2028
110B2841 90 00Salts of Beryllium & RheniumNo sunset
111A2846Rare earth compoundsNo sunset

πŸ“Œ Impact: Clear critical minerals & solar manufacturing push.

5️⃣ Rows Substituted (Text / Scope Changed)

S. No.Nature of Change
134Expanded description + sunset extended to 31-03-2028
143Re-drafted exporter-based exemption + new sunset

C. Column-Wise Differential Summary

ColumnChange Type
Column (2) – TariffNew headings added (rare earths, solar inputs)
Column (3) – DescriptionRe-drafting + sunset clauses inserted
Column (4) – BCD RateMostly unchanged
Column (5) – IGSTLargely unchanged
Column (6) – ConditionsNew condition codes inserted (3, 88)

D. Net Legal Effect (One-Line)

Notification 02/2026-Customs substantially prunes TABLE I of Notification 45/2025-Customs, extends select sunset clauses to 31-03-2028, introduces critical-mineral exemptions, and tightens compliance through revised condition numbers. The detailed changes at all level has been mapped in the Table below.

Row wise Actual Changes done in Table-I

CHANGES DONE IN TABLE-I of Notfn 45/2025
SNoITC(HS) in Notfn 45/2025ITC(HS) in Notfn 02/2026Standard rate in Notfn 45/2025Standard rate in Notfn 02/2026IGST in Notfn 45/2025IGST in Notfn 02/2026Condition No. in Notfn 45/2025Condition No. in Notfn 02/2026Sunset in Notfn 45/2026Sunset as per Notfn 02/2026Change
101 Nil – –   omitted with immediate effect
40207 25 00, 0207 27 00 5% – –   omitted (w.e.f. 1st day of May, 2026)
50207 42 00, 0207 45 000207 42 00, 0207 45 005%5%––11 31st March, 2028sunset date amended
70306 19 00 15% – –   omitted (w.e.f. 1st day of May, 2026)
100306 36 60 Nil – –   omitted (w.e.f. 1st day of May, 2026)
120505 100505 1010%10%––2 and 33 and 88  condition no. amended
130511 91 40 Nil – –   omitted (w.e.f. 1st day of May, 2026)
1406, 07, 08, 09 or 1206, 07, 08, 09 or 125%5%––4431st March 202631st March, 2028sunset date amended
240802 11 00 Rs. 35 per kg/- – –   omitted (w.e.f. 1st day of May, 2026)
250802 12 00 Rs. 100 per kg/- – –   omitted (w.e.f. 1st day of May, 2026)
260802 31 00 100% – –   omitted (w.e.f. 1st day of May, 2026)
270802 99 00 30% – –   omitted (w.e.f. 1st day of May, 2026)
300810 40 00 10% – –   omitted (w.e.f. 1st day of May, 2026)
310811 90 10% – –   omitted (w.e.f. 1st day of May, 2026)
320813 40 90 10% – –   omitted (w.e.f. 1st day of May, 2026)
331207 99 90 15% – –   omitted (w.e.f. 1st day of May, 2026)
341209 15% – –   omitted (w.e.f. 1st day of May, 2026)
401505 15% – –   omitted (w.e.f. 1st day of May, 2026)
5815181518NilNil––3331st March 202631st March, 2028sunset date amended
611702170210%10%––3331st March 202631st March, 2028sunset date amended
622008 19 21, 2008 19 22, 2008 19 29, 2008 19 91 30% – –   omitted (w.e.f. 1st day of May, 2026)
632008 19 92 30% – –   omitted (w.e.f. 1st day of May, 2026)
642008 93 00 5% – –   omitted (w.e.f. 1st day of May, 2026)
652008 99 10% – –   omitted (w.e.f. 1st day of May, 2026)
672106 90 50% – –   omitted (w.e.f. 1st day of May, 2026)
682202 99 10% – –   omitted (w.e.f. 1st day of May, 2026)
69Any ChapterAny ChapterNilNil––5531st March 202631st March, 2028sunset date amended
762309 90 31 5% – –   omitted (w.e.f. 1st day of May, 2026)
832529 22 00 2.5% – –   omitted (w.e.f. 1st day of May, 2026)
842626NilNil––3 and 73 and 731st March 202631st March, 2028sunset date amended
84A 2612 2000 NIL – –  New Code Inserted for description: “Monazite”
852727NilNil––8831st March 202631st March, 2028sunset date amended
862701, 2702, 2703 2.5% – –   omitted (w.e.f. 1st day of May, 2026)
872709 00 10 Re 1 per metric tonne – –   omitted (w.e.f. 1st day of May, 2026)
932710 Nil – 3 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
952711 Nil – 3 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
982716 00 002716 00 00NilNil––9931st March 202631st March, 2028sunset date amended
992716 00 002716 00 00Paisa per KWh 24 24 18 21Paisa per KWh 24 24 18 21– – – –– – – –9 9 9 99 9 9 931st March 202631st March, 2028sunset date amended
10728, 38 Nil – 3 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
1092809 20 10 5% – –   omitted (w.e.f. 1st day of May, 2026)
1102841 2.5% – –   omitted (w.e.f. 1st day of May, 2026)
110A 2841 90 00 Nil – 3 31st March 2028New Code Inserted for description: Sodium antimonate for use in manufacture of solar glass
110B 2841 90 00 Nil – 3 31st March 2028New Code Inserted for description: Salts of oxometallic or peroxometallic acids Beryllium and Rhenium
11128442844NilNil––3331st March 202631st March, 2028sunset date amended
111A 2846 NIL –    New Code Inserted for description: Compounds, inorganic or organic of rare earth metals
1122852, 38222852, 38225%5%––121231st March 202631st March, 2028sunset date amended
11329, 38 5% – –   omitted
11429, 30, 35, 38, 3929, 30, 35, 38, 395%5%––33 31st March, 2028sunset date amended
11529, 38 5% – –   omitted (w.e.f. 1st day of May, 2026)
11629 5% – –   omitted (w.e.f. 1st day of May, 2026)
11729 Nil – 3 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
1182910 20 00 2.5% – –   omitted (w.e.f. 1st day of May, 2026)
1192914 61 00, 2914 69 30, 2914 69 902914 61 00, 2914 69 30, 2914 69 902.5%2.5%––3331st March 202631st March, 2028sunset date amended
123Any Chapter 5% – –   omitted
1263102 30 00 5% – –   omitted (w.e.f. 1st day of May, 2026)
12831 5% – –   omitted
1323104 30 00 5% – –   omitted
1343208, 3815, 3901, 39202915, 2933, 3208, 3506, 3815, 3901, 3920NilNil––3 and 153 and 1531st March 202631st March, 2028Amended- Goods specified in List 8 appended to TABLE I for use in the manufacture of sheets/ encapsulants of EVA (Ethylene Vinyl Acetate), PoE (Polyolefin Elastomer) or combinations thereof or backsheet, which are used in the manufacture of solar photovoltaic cells or modules
1353302 10 10% – –   omitted (w.e.f. 1st day of May, 2026)
1373822 90 90 10% – –   omitted
1383824 99 00, 8505 11 903824 99 00, 8505 11 902.5%2.5%––33 31st March, 2028sunset date amended
13939 7.5% – –   omitted
14039, 48 or any other Chapter39, 48 or any other ChapterNilNil––2 and 33 and 8831st March 202631st March, 2028condition no. amended and sunset date amended
14139, 48 or any other Chapter39, 48 or any other ChapterNilNil––3 and 163 and 1631st March 202631st March, 2028sunset date amended
14239, 48 or any other Chapter39, 48 or any other ChapterNilNil––2 and 33 and 8831st March 202631st March, 2028condition no. amended and sunset date amended
14339, 48 or any other Chapter39, 48 or any other ChapterNilNil––2 and 33 and 8831st March 202631st March, 2028condition no. amended and sunset date amended- The goods specified in List 11 appended to TABLE I, when imported by bona fide exporters, for use in the manufacture of leather or synthetic footwear, shoe-uppers, or other leather products, for export:
14439, 72 and 8139, 72 and 81NilNil––3331st March 202631st March, 2028sunset date amended
14539 or 74 Nil – 3   omitted (w.e.f. 1st day of April, 2026)
14639023902NilNil––3331st March 202631st March, 2028sunset date amended
1473904 7.5% – –   omitted (w.e.f. 1st day of May, 2026)
1483906 90 903906 90 905%5%––3331st March 202631st March, 2028sunset date amended
1503907 29 103907 29 10NilNil––3331st March 202631st March, 2028sunset date amended
1544002 70 00 7.5% – 3 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
1554040NilNil––1717 31st March, 2028sunset date amended
1564040NilNil––181831st March 202631st March, 2028sunset date amended
1574011 30 00 2.5% – –   omitted with immediate effect
1594104 11 00, 4104 19 00, 4105 10 00, 4106 21 00, 4106 31 00, 4106 91 00 Nil – –   omitted (w.e.f. 1st day of May, 2026)
1604747Nil Nil Nil 2.5%Nil Nil Nil 2.5%– – – –– – – –3 and 19 3 3 33 and 19 3 3 331st March 202631st March, 2028sunset date amended
1614702 2.5% – –   omitted (w.e.f. 1st day of May, 2026)
16247074707NoneNoneNoneNoneNoneNone 31st March, 2028sunset date amended
16348485%5%––202031st March 202631st March, 2028sunset date amended
164481048105%5%––3331st March 202631st March, 2028sunset date amended
1654823 90 90 10% – –   omitted (w.e.f. 1st day of May, 2026)
1694906 Nil – –   omitted (w.e.f. 1st day of May, 2026)
1715201 00 25 Nil – –   omitted (w.e.f. 1st day of May, 2026)
1725603 11 10, 5603 11 90 5% – 3   omitted (w.e.f. 1st day of April, 2026)
1736001 10, 6001 926001 10, 6001 9210%10%––3331st March 202631st March, 2028sunset date amended
17468, 82, 8468, 82, 84NilNil––3331st March 202631st March, 2028sunset date amended
17568, 72, 8568, 72, 855%5%––3331st March 202631st March, 2028sunset date amended
1847102 21, 7102 31 007102 21, 7102 31 00NilNil––212131st March 202631st March, 2028sunset date amended
1857102, 71047102, 7104NilNil––––31st March 202631st March, 2028sunset date amended
19271715%5%––3 and 223 and 22 31st March 2027sunset clause inserted
19371715%5%––3 and 223 and 22 31st March 2027sunset clause inserted
19471, 9871, 98NoneNoneNoneNoneNoneNone 31st March 2027sunset clause inserted
19571, 9871, 985%5%––2323 31st March 2027sunset clause inserted
2017112 5% – 3 and 24 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
2047202 60 00 Nil – –   omitted (w.e.f. 1st day of May, 2026)
20572047204NilNil––––31st March 202631st March, 2028sunset date amended
2087225 19 907225 19 90NilNil––3331st March 202631st March, 2028sunset date amended
20972257225Nil Nil Nil NilNil Nil Nil Nil– – – –– – – –3 3 3 33 3 3 331st March 202631st March, 2028sunset date amended
2137229 5% – –   omitted with immediate effect
21472727.5%7.5%––––  amended-  only entries β€œ210 and 212” remains now and 213 is removed
21773181500, 73181600, 73182990 15% – –   omitted with immediate effect
2187325 7.5% – 3 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
21973 7.5% – 3 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
2207326 90 99 5% – 3 and 25 31st March 2026 omitted with immediate effect
2217402 00 10 Nil – –   omitted (w.e.f. 1st day of May, 2026)
22274087407, 7408NilNil––3331st March 202631st March, 2028amended HSN and revised sunset date-Copper wire of refined copper of which the maximum cross-sectional dimension exceeds 6mm or copper rods of refined copper, for the manufacture of photovoltaic ribbon or tinned copper interconnect or cell interconnect or string interconnect or the photovoltaic connect or photovoltaic ribbon or solar ribbon for manufacture of solar photovoltaic cell or modules:
2237802 Nil – –   omitted (w.e.f. 1st day of May, 2026)
2247902 Nil – –   omitted (w.e.f. 1st day of May, 2026)
2258101 99 90 5% – –   omitted (w.e.f. 1st day of May, 2026)
2268105 20 30 Nil – –   omitted (w.e.f. 1st day of May, 2026)
226A 8112 92 00 NIL –    inserted- Unwrought; waste and scrap; powders of : β€” (i) Gallium (ii) Germanium (iii) Indium (iv) Niobium (v) Vanadium
227828210%10%––262631st March 202631st March, 2028sunset date amended
227A 8401 30 00 Nil – –  inserted- All goods, for generation of nuclear power
227B 8401 40 00 Nil –    inserted- The following goods for the generation of nuclear power; namely:- (i) Control and Protection Absorber Rods; (ii)  Burnable Absorber Rods
22884 or any other Chapter84 or any other ChapterNilNil––272731st March 202631st March, 2028sunset date amended
22925, 27, 28, 29, 31, 34, 35, 36, 38, 39, 40, 56, 69, 73, 74, 82, 84, 85, 87, 89 or 9025, 27, 28, 29, 31, 34, 35, 36, 38, 39, 40, 56, 69, 73, 74, 82, 84, 85, 87, 89 or 90NilNil18%18%2828 31st March, 2028sunset date amended
23084 or any other Chapter84 or any other Chapter5% 5% 5%5% 5% 5%– – –– – –29 29 2929 29 29 3 and 2531st March 202631st March, 2028row substituted (condition changed; sunset amended)- The following goods, namely: – (1) Parts and sub-parts for the manufacture or the maintenance of wind operated electricity generator components, namely:- (a) Special bearings, (b) Gear box, (c) Yaw Components, (d) Wind turbine Controllers (2) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators (3) Balsa Wood, Carbon Fibre for the wind operated electricity generator blades (4)  Forged steel rings, falling under tariff item 7326 90 99, for manufacture of special bearings for use in wind operated electricity generators:
23184 or any other Chapter 5% – 3 and 25 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
23284 or any other Chapter84 or any other ChapterNoneNoneNoneNoneNoneNone 31st March, 2028sunset date amended
233711071105%5%––3331st March 202631st March, 2028sunset date amended
2342825 60 202825 60 205%5%––3331st March 202631st March, 2028sunset date amended
2352846 10 902846 10 905%5%––3331st March 202631st March, 2028sunset date amended
2363824 99 00 5% – 3 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
23784, 85, 9084, 85, 90NilNil––3331st March 202631st March, 2028sunset date amended
23884, 85, 9084, 85, 90NilNil––33 31st March, 2028sunset date amended
23984, 85, any Chapter84, 85, any ChapterNilNil––3331st March 202631st March, 2028sunset date amended
24384 or any other Chapter None None None   omitted (w.e.f. 1st day of April, 2026)
24684845%5%––323231st March 202631st March, 2028sunset date amended
247843184312.5%2.5%––3331st March 202631st March, 2028sunset date amended
2558415 90 00 10% – –   omitted (w.e.f. 1st day of May, 2026)
25684198419NilNil––3331st March 202631st March, 2028sunset date amended
25784198912, 84198913, 84198914, 84198915, 84198916, 84198917, 84198919 7.5% – –   omitted (w.e.f. 1st day of May, 2026)
2588419 7.5% – –   omitted with immediate effect
2598421 99 00 7.5% – –   omitted (w.e.f. 1st day of May, 2026)
2678483 40 008483 40 002.5%2.5%––33 31st March, 2028sunset date amended
2688466 93 908466 93 902.5%2.5%––3331st March 202631st March, 2028sunset date amended
2698537 108537 102.5%2.5%––3331st March 202631st March, 2028sunset date amended
2707325 10 00, 8477 90 00, 8483 40 007325 10 00, 8477 90 00, 8483 40 007.5% 5% 5%7.5% 5% 5%– – –– – –3 3 33 3 331st March 202631st March, 2028sunset date amended
2718472 90, 8473 40 Nil Nil – – – 3 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
27284 or 8584 or 85NilNil––33 31st March, 2028sunset date amended
273Any ChapterAny Chapter10%10%––3331st March 202631st March, 2028sunset date amended
274Any ChapterAny Chapter10%10%––3331st March 202631st March, 2028sunset date amended
27585 or any other Chapter Nil Nil 33 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
27685 or any other Chapter Nil Nil 34 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
27785 or any Other Chapter85 or any Other ChapterNilNilNilNil353531st March 202631st March, 2028sunset date amended
2788501 10, 8501 20, 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53, 8501 71, 8501 728501 10, 8501 20, 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53, 8501 71, 8501 7210%10%––––  amended to include entry 278A below
278A 8501 10 20,  8504 31 00,  8516 80 00, 8516 90 00 Nil – 3 31st March, 2028inserted- The following goods for use in the manufacture of Microwave Ovens falling under tariff item 8516 50 00, namely: – (i) AC Synchronous Motor or AC Fan Motor (8501 10 20) (ii) Transformer (8504 31 00) (iii) Electric (8516 80 00) (iv) Other Parts (8516 90 00)
28085188518NilNil––3331st March 202631st March, 2028sunset date amended
2848507 90 5% – –   omitted (w.e.f. 1st day of May, 2026)
2858529 90 90 5% – –   omitted with immediate effect
2878523 Nil – –   omitted with immediate effect
29185 or any other Chapter Nil – 3   omitted (w.e.f. 1st day of April, 2026)
29285 or any other Chapter85 or any other ChapterNil NilNil Nil– –– –3 33 331st March 2026item (i): 31st March 2026; item (ii): 31st March 2028sunset split by item
29385 or any other Chapter85 or any other ChapterNil NilNil Nil– –– –3 33 331st March 202631st March, 2028sunset date amended
29485 or any other Chapter85 or any other ChapterNilNil––3331st March 202631st March, 2028sunset date amended
29585 or any other Chapter85 or any other Chapter2.5%2.5%––3331st March 202631st March, 2028sunset date amended
296Any ChapterAny Chapter2.5%2.5%––3331st March 202631st March, 2028sunset date amended
297852485245%5%––3331st March 202631st March, 2028sunset date amended
3028529852910%10%––33 31st March, 2028sunset date amended
3038529 10 99, 8529 90 90 10% – – 31st March 2026 omitted with immediate effect
3068540 71 008540 71 00NilNil––3331st March 202631st March, 2028sunset date amended
309Any Chapter 5% – 3 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
31086 5% – –   omitted with immediate effect
3128609 00 00 5% – –   omitted (w.e.f. 1st day of May, 2026)
314Any ChapterAny ChapterNilNil––3331st March 202631st March, 2028sunset date amended
3198507 60 008507 60 005%5%––33 31st March, 2028sunset date amended
3208507 60 008507 60 005%5%––3331st March 202631st March, 2028sunset date amended
3218507 60 008507 60 005%5%––3331st March 202631st March, 2028sunset date amended
33388 or any other Chapter88 or any other ChapterNilNil––3 and 383 and 3831st March 202631st March, 2028sunset date amended
33488 or any Other Chapter88 or any Other ChapterNilNil––3331st March 202631st March, 2028sunset date amended
334A Any Chapter Nil – 3 and 89 31st March 2028inserted- Raw materials for manufacture of parts of aircraft for maintenance, repair, or overhauling of (i) aircraft falling under heading 8802; or (ii) components or Nil (5) – (6) 3 and 89”; parts, including engines, of aircrafts of heading 8802; Provided that these goods are imported by Public Sector Units under the Ministry of Defence:
335Any ChapterAny ChapterNilNil––3 and 393 and 39 31st March, 2028sunset date amended
335A Any Chapter Nil – 3 31st March 2028inserted-Components or parts including engines, of aircraft of heading 8802- (i) (4) Nil (5) – (6) 3”; for manufacture of  aircraft falling under heading 8802; (ii) for manufacture of parts of aircraft at (i); Provided that nothing contained in this S.No. shall apply to goods covered under S.No. 335 of TABLE I of this notification:
33688 or any other Chapter88 or any other ChapterNilNil––404031st March 202631st March, 2028sunset date amended
3378802 (except 8802 60 00)8802 (except 8802 60 00)NilNilNilNil414131st March 202631st March, 2028sunset date amended
33888078807NilNil––424231st March 202631st March, 2028sunset date amended
33988 or any other Chapter88 or any other ChapterNilNilNilNil434331st March 202631st March, 2028sunset date amended
34088 or any other Chapter88 or any other ChapterNilNil5%5%444431st March 202631st March, 2028sunset date amended
3418802 (except 8802 60 00)8802 (except 8802 60 00)NilNil––454531st March 202631st March, 2028sunset date amended
3428802 (except 8802 60 00)8802 (except 8802 60 00)NilNil––464631st March 202631st March, 2028sunset date amended
3438802 (except 8802 60 00)8802 (except 8802 60 00)2.5%2.5%––474731st March 202631st March, 2028sunset date amended
345Any ChapterAny ChapterNilNil––171731st March 202631st March, 2028sunset date amended
348Any ChapterAny ChapterNilNil––181831st March 202631st March, 2028sunset date amended
3508989NilNil––494931st March 202631st March, 2028sunset date amended
3538901 Nil – – 31st March 2026 omitted with immediate effect
3558902,8902,5%5%––5151 31st March, 2028sunset date amended
3568906 Nil – – 31st March 2026 omitted with immediate effect
3709022 30 00 7.5% – 3 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
3729022 90 90 7.5% – 3 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
375Any ChapterAny ChapterNilNil––3331st March 202631st March, 2028sunset date amended
376Any ChapterAny Chapter5% 5% 5%5% 5% 5%– – –– – –– – 3– – 331st March 202631st March, 2028sunset date amended
37790 or any other Chapter90 or any other ChapterNilNil––535331st March 202631st March, 2028sunset date amended
38290 or any other Chapter90 or any other Chapter5%5%––545431st March 202631st March, 2028sunset date amended
386Any chapterAny chapterNilNil––3331st March 202631st March, 2028sunset date amended
38790229022NilNil––565631st March 202631st March, 2028sunset date amended
38890 or any other Chapter90 or any other ChapterNilNil––575731st March 202631st March, 2028sunset date amended
3929191NilNil––3331st March 202631st March, 2028sunset date amended
3969503 00 919503 00 9120%20%––3331st March 202631st March, 2028sunset date amended
3979504 5% – 3 31st March 2026 omitted (w.e.f. 1st day of April, 2026)
415Any ChapterAny Chapter5%5%––666631st March 202631st March, 2028sunset date amended
440Any ChapterAny Chapter5%5%––8585 31st March, 2028sunset date amended

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Source: Union Budget 2026-2027, Notfn 02/2026-Customs dtd 01.02.2026, CBIC

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