The Ministry of Finance (MoF) on February 01, 2026, amended older notifications related to the Social Welfare Surcharge (SWS) and Agriculture and Infrastructure Development Cess (AIDC).
The following notifications have been amended namely:
• Notification No. 11/2018-Customs, dated the 2nd February, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 114(E), dated the 2nd February, 2018
(i) against Sl. No. 1, in column (2),
(a) after the figures “2009 19 00,”, the figures “2106 90 51,” shall be inserted with effect from the 1st May, 2026;
(b) after the figures “2208,”, the figures “2504, 2506,” shall be inserted with effect from the 1st May, 2026;
(c) after the figures “2516 12 00,”, the figures “2811 22 00,” shall be inserted with effect from the 1st May, 2026;
(d) after the figures “3406,”, the figures “3801,” shall be inserted with effect from the 1st May, 2026;
(ii) Sl. No. 7 and the entries relating thereto shall be omitted with effect from the 1st May, 2026;
(iii) Sl. No. 8H and the entries relating thereto shall be omitted with effect from the 1st April, 2026;
(iv) for Sl. No. 54A and the entries relating thereto, the following Sl. No. and entries shall be substituted with effect from the 1st April, 2026, namely:-
“54A. Spent catalyst or ash containing precious metals, falling under heading 7112.”;
• Notification No. 11/2021-Customs, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E), dated the 1st February, 2021
(i) for Sl. No. 13A and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:-
13A. 4011 30 00 - All goods other than goods covered under S. Nos. 155 and 156 of TABLE I of notification No. 45/2025-Customs, dated the 24th October, 2025 - 0.5%”;
(ii) against Sl. No. 20, in column (3), item (iv) shall be omitted with effect from 1st April, 2026.
Save as otherwise provided, this notification shall come into force on February 02, 2026.
[Notification No. 03/2026-Customs]
