[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. 19/2026-Customs
New Delhi, the 30th May, 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) read with section 124 of the Finance Act, 2021 (13 of 2021), 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, falling under the heading of the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the ‘Customs Tariff Act’), specified
in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of
the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act and from the
whole of the Agriculture Infrastructure and Development Cess leviable thereon under the said section of
the Finance Act, 2021 (13 of 2021), namely: -
TABLE
| Sl. No. | Heading | Description of Goods |
|---|
| (1) | (2) | (3) |
| 1. | 5201 | Cotton |
- This notification shall come into force with effect from the 01st day of June, 2026, and shall remain
in force up to and inclusive of the 31st day of October, 2026.
[F. No. CBIC-190354/288/2021-TO(TRU-I)]
(Dheeraj Sharma)
Under Secretary
