[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 12/2026–Customs
New Delhi, the 1st April, 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), the Central Government, on being satisfied that it is necessary in the public interest so to do,
hereby exempts the goods of the description specified in column (3) of the Table below and falling within the
heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are
specified in the corresponding entries in column (2) of the said Table, when imported into India, from so much of
the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the
rate specified in the corresponding entry in column (4) of the said Table, namely:-
Table
| S.No. | Heading or sub– heading or tariff item | Description of goods | Rate |
|---|
| (1) | (2) | (3) | (4) |
| 1. | 2814 10 00 | Anhydrous ammonia | Nil |
| 2. | 2902 30 00 | Toluene | Nil |
| 3. | 2902 50 00 | Styrene | Nil |
| 4. | 2903 12 00 | Dichloromethane (methylene chloride) | Nil |
| 5. | 2903 21 00 | Vinyl chloride monomer | Nil |
| 6. | 2905 11 00 | Methanol (methyl alcohol) | Nil |
| 7. | 2905 12 20 | Isopropyl alcohol | Nil |
| 8. | 2905 31 00 | Monoethylene Glycol (MEG) | Nil |
| 9. | 2907 11 10 | Phenol | Nil |
| 10. | 2915 21 00 | Acetic acid | Nil |
| 11. | 2915 32 00 | Vinyl acetate monomer | Nil |
| 12. | 2917 36 00 | Purified Terephthalic Acid (PTA) | Nil |
| 13. | 2921 21 00 | Ethylenediamine | Nil |
| 14. | 2922 11 10, 2922 11 90, 2922 12 00 | Di Ethanolamine and Mono Ethanolamine | Nil |
| 15. | 2929 10 20 | Toluene di-isocyanate | Nil |
| 16. | 3102 30 00 | Ammonium nitrate | Nil |
| 17. | 3817 00 11 | Linear alkylbenzenes | Nil |
| 18. | 3901 | Polymers of ethylene (including Ethylene-vinyl acetate) | Nil |
| 19. | 3902 10 00, 3902 30 00, 3902 90 00 | Polypropylene | Nil |
| 20. | 3903 11 00, 3903 19 10, 3903 19 90 | Polystyrene | Nil |
| 21. | 3903 20 00 | Styrene-acrylonitrile (SAN) | Nil |
| 22. | 3903 30 00 | Acrylonitrile-butadiene-styrene (ABS) | Nil |
| 23. | 3904 10 10, 3904 10 20, 3904 10 90 | Polyvinyl Chloride (PVC) | Nil |
| 24. | 3904 61 00 | Polytetrafluoroethylene | Nil |
| 25. | 3905 12, 3905 19 | Poly (vinyl acetate) | Nil |
| 26. | 3905 30 00 | Poly (vinyl alcohol) | Nil |
| 27. | 3906 10 10, 3906 10 90 | Poly (methyl methacrylate) | Nil |
| 28. | 3907 10 00 | Polyoxymethylene (POM- acetal) | Nil |
| 29. | 3907 29 | Polyols | Nil |
| 30. | 3907 29 90 | Polyether Ether Ketone (PEEK) | Nil |
| 31. | 3907 30 10 | Epoxy resins | Nil |
| 32. | 3907 40 00 | Polycarbonates | Nil |
| 33. | 3907 50 00 | Alkyd resins | Nil |
| 34. | 3907 61, 3907 69 | Poly (ethylene terephthalate) (PET) Chips | Nil |
| 35. | 3907 91 20 | Unsaturated polyester resins | Nil |
| 36. | 3907 91 50 | Poly (butylene terepthalate) | Nil |
| 37. | 2912 11 00, 3909 10 10, 3909 20 10, 3909 40 20 | Formaldehyde, Urea formaldehyde, Melamine formaldehyde, Phenol formaldehyde | Nil |
| 38. | 3909 50 00 | Polyurethanes | Nil |
| 39. | 3911 90 90 | Polyphenylene sulphide (PPS) | Nil |
| 40. | 4002 | Poly butadiene, Styrene butadiene | Nil |
- This notification shall come into force on 2nd April, 2026 and shall remain in force up to and inclusive of the
30th June, 2026.
[F. No. 354/1/2026- TRU]
(Dheeraj Sharma)
Under Secretary
