Exemption of Basic Customs Duty on Certain Commodities
CBIC / GST notification 12/2026–Customs · 01 Apr 2026
Official title
12/2026-Customs : Seeks to exempt BCD on certain commodities
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government has exempted specified chemical and polymer commodities from Basic Customs Duty (BCD) when imported into India. The exemption applies to a list of 40 items, including anhydrous ammonia, various alcohols, acids, resins, and polymers, reducing the applicable duty rate to nil. This measure is effective from April 2, 2026, and remains in force until June 30, 2026, inclusive.
What you must do
- Apply the nil rate of customs duty for the specified goods imported during the validity period.
Key dates
- Effective from
- 02 Apr 2026
- Commencement date
- 02 Apr 2026
- Expiry date
Document text
[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
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 01 Apr 2026
- Document number
- 12/2026–Customs
- Issuing division
- Department of Revenue
- Effective date
- 02 Apr 2026
- Coverage area
- indirect-tax