The Central Board of Indirect Taxes and Customs (CBIC) on February 01, 2026, issued the notification regarding the Clarification on the term “RPA (Remote Pilot Aircraft) for military use”.
The following has been stated namely: -
• Reference is drawn to notification no. 45/2025-Customs dated October 24, 2025 regarding “exemption notifications and prescription effective rates of customs duty, IGST and compensation cess for goods imported into India”
• It is clarified that the term RPA (Remote Pilot Aircraft) covers aircrafts that are remotely piloted, by whatever name known, i.e., Drones or Unmanned Aerial Vehicles (UAV) or Unmanned Aircraft System (UAS).
[Notification No. 02/2026-Customs]
