[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 1
st
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
2. This notification shall come into force on 2
nd
April, 2026 and shall remain in force up to and inclusive of the
30
th
June, 2026.
[F. No. 354/1/2026- TRU]
(Dheeraj Sharma)
Under Secretary
