CBIC Waives Customs Duties on Nuclear Power Generation Equipment Imports

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Dated: 13.06.2026

CBIC Waives Customs Duties on Nuclear Power Generation Equipment Imports

The Government of India has issued a significant notification that impacts the import of equipment used for nuclear power generation. This move is expected to have far-reaching effects on the country’s energy sector, particularly in promoting clean and sustainable power generation.

Overview of the Notification

On June 11, 2026, the Ministry of Finance (Department of Revenue) released Notification No. 53/2026-Customs (N.T.), which provides a customs duty waiver for specific imports related to nuclear power generation. This notification builds upon earlier notifications, specifically Notification No. 45/2025-Customs (dated October 24, 2025) and its subsequent amendment (Notification No. 02/2026-Customs, dated February 1, 2026).

Key Provisions

Duty-Free Imports for Nuclear Power Generation
- The notification allows for the duty-free import of goods classified under tariff item 8401 30 00, which covers equipment and components used in the generation of nuclear power.
- This exemption applies to goods specified against serial number 227A of the referenced notification.
Retrospective Application
- The waiver is not just prospective but also applies retrospectively to imports made between April 1, 2019, and January 31, 2026.
- During this period, any customs duty that would have been payable under the First Schedule to the Customs Tariff Act, 1975, is now waived for eligible imports.
Legal Authority
- The notification is issued under the powers conferred by section 28A of the Customs Act, 1962, which allows the government to grant such exemptions when a general practice of non-levy is established.

Implications for the Nuclear Power Sector

Cost Reduction: By waiving customs duties, the cost of importing critical equipment for nuclear power plants is significantly reduced, making projects more financially viable.
Boost to Clean Energy: This move aligns with India’s commitment to expanding its clean energy portfolio and reducing reliance on fossil fuels.
Retrospective Relief: Companies that imported eligible goods during the specified period benefit from relief on duties that may have been assessed or are under dispute.

Who Benefits?

Nuclear Power Plant Operators: Entities involved in the construction, expansion, or operation of nuclear power plants will see direct financial benefits.
Equipment Suppliers: Both domestic and international suppliers of nuclear power generation equipment may experience increased demand due to reduced import costs.

How to Avail the Exemption

Importers must ensure that their goods fall under tariff item 8401 30 00 and are specified against serial number 227A of the relevant notification.
Proper documentation and compliance with customs procedures remain essential to claim the exemption.

Conclusion

The customs duty waiver on nuclear power generation equipment imports is a strategic policy decision aimed at supporting India’s energy goals. By reducing the financial burden on nuclear projects, the government is fostering an environment conducive to clean energy growth and technological advancement in the power sector.

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Source: CBIC, Ministry of Finance, Govt. of India

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