19/2026-Customs : Seeks to prescribe BCD and AIDC on Raw Cotton for a specified period.
CBIC / GST notification 19/2026-Customs · 30 May 2026
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government has exempted imports of cotton (heading 5201) from the entirety of the Basic Customs Duty (BCD) under the Customs Tariff Act, 1975, and the Agriculture Infrastructure and Development Cess (AIDC) under the Finance Act, 2021. This exemption applies to goods imported into India. The notification is effective from June 1, 2026, and remains in force until October 31, 2026.
Key dates
- Effective from
- 01 Jun 2026
- Commencement date
- 01 Jun 2026
- Expiry date
- 31 Oct 2026
Who is affected
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. 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
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 30 May 2026
- Document number
- 19/2026-Customs
- Effective date
- 01 Jun 2026
- Coverage area
- indirect-tax