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Laws of India

Notification No. 02/2026-Customs (Budget 2026: further amendments to Notification No. 45/2025-Customs)

Text as of 2026-09-29

Public law and official guidance, published as research. Not legal, tax or financial advice.

About this law

Kind
Notice
Number
Notification No. 02/2026-Customs; published as G.S.R. 83(E) of 1 Feb 2026 (number given in the note to 06/2026)
Issued by
Central Government (Ministry of Finance, Department of Revenue), under s.25(1) Customs Act 1962 and s.3(12) Customs Tariff Act 1975
Country
India

Where to read it

Text

The law's own text, section by section, as held. Each section has its own link.

  1. 89 — If an officer not below the rank of Joint Secretary to the Government of India in the

    89. If an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Defence - (i) certifies the quantity, description and technical specifications of the imported goods; (ii) certifies that the said goods are intended for manufacture of parts of aircraft for maintenance, repair, or overhauling of the following goods for the defence forces, namely:- (a) aircraft falling under heading 8802; or (b) components or parts, including engines, of aircrafts of heading 8802; and (iii) recommends the grant of exemption to the imported goods.”; III. in the LISTS appended to TABLE I,- (a) in List 3, after item number 112 and the entries relating thereto, the following item numbers ``` and the entries shall be inserted, namely:- “113. Ribociclib ```text

  2. 114 — Abemaciclib

    114. Abemaciclib

  3. 115 — Talycabtagene autoleucel

    115. Talycabtagene autoleucel

  4. 116 — Tremelimumab

    116. Tremelimumab

  5. 117 — Venetoclax

    117. Venetoclax

  6. 118 — Ceritinib

    118. Ceritinib

  7. 119 — Brigatinib

    119. Brigatinib

  8. 120 — Darolutamide

    120. Darolutamide

  9. 121 — Toripalimab

    121. Toripalimab

  10. 122 — Serplulimab

    122. Serplulimab

  11. 123 — Tislelizumab

    123. Tislelizumab

  12. 124 — Inotuzumab ozogamicin

    124. Inotuzumab ozogamicin

  13. 125 — Ponatinib

    125. Ponatinib

  14. 126 — Ibrutinib

    126. Ibrutinib

  15. 127 — Dabrafenib

    127. Dabrafenib

  16. 128 — Trametinib

    128. Trametinib

  17. 129 — Ipilimumab.”;

    129. Ipilimumab.”; ``` <!-- page break --> ```text (b) in List 22, after item number 51 and entries relating thereto, the following item numbers and ``` the entries shall be inserted, namely:- “52. Congenital Hyperinsulinemic Hypoglycemia (CHI) ```text

  18. 53 — Familial Homozygous Hypercholestrolemia

    53. Familial Homozygous Hypercholestrolemia

  19. 54 — Alpha Mannosidosis

    54. Alpha Mannosidosis

  20. 55 — Primary Hyperoxaluria

    55. Primary Hyperoxaluria

  21. 56 — Cystinosis

    56. Cystinosis

  22. 57 — Hereditary Angioedema

    57. Hereditary Angioedema

  23. 58 — Primary Immune Deficiency Disorders.”;

    58. Primary Immune Deficiency Disorders.”; ``` IV. in the TABLE II,- (a) against S. No. 1, in column (3), in the proviso, for the figures, letters and word “31st March, 2026”, the figures, letters and word “31st March, 2028” shall be substituted; (b) against S. No. 2, in column (3), in the proviso, for the figures, letters and word “31st March, 2026”, the figures, letters and word “31st March, 2028” shall be substituted; (c) for S. No. 66 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: - ```text (1) (2) (3) (4) (5) (6) “66. 9801 Goods required for setting up of any Nil - 20 and Nuclear Power Project specified in List 34”; 2 appended to TABLE II, as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy: Provided that nothing contained in this S.No. shall have effect after 30th September, 2035 V. In the ANNEXURE TO TABLE II, after Condition No. 33, the following condition shall be inserted, namely:- Condition No. Condition “34. If the goods have been imported against contracts, registered on or before 30th September, 2035, with the concerned Customs House in compliance with the Project Import Regulations, 1986.”; VI. in the Lists appended to TABLE II,- (a) in List 2, after Sl. No. 13 and the entries relating thereto, the following Sl. No. and the entries relating thereto shall be inserted, namely:- “14. Any other Nuclear Power Project sponsored by the Department of Atomic Energy in compliance with the Project Import Regulations, 1986.”; ``` <!-- page break --> ```text VII. In Table IV, Sl. No. 1 and the entries relating thereto shall be omitted with effect from the 1 st day of April, 2026;

  24. 2 — Save as otherwise provided, this notification shall come into force on the 2nd day of February,

    2. Save as otherwise provided, this notification shall come into force on the 2nd day of February, ``` 2026. [F. No. 334/04/2026-TRU] Dheeraj Sharma Under Secretary to Government of India Note: - The principal notification No. 45/2025-Customs, dated the 24th October, 2025, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 781(E), dated the 24th October, 2025 and was last amended vide notification No. 48/2025-Customs, dated the 14th November, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R.847 (E), dated the 14th November, 2025. <!-- page break -->