MoF issued a notification regarding Customs Duty exemption on Imported Cotton

Jun 01, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Ministry of Finance (MoF) on May 30, 2026, issued a notification regarding Customs Duty exemption on Imported Cotton.

The following has been stated:-

•The Central Government has granted a full exemption from Basic Customs Duty and Agriculture Infrastructure and Development Cess (AIDC) on the import of cotton (Heading 5201). 

•The exemption has been issued under the powers conferred by the Customs Act, 1962 and the Finance Act, 2021. 

•This measure has been introduced in the public interest to facilitate the import of cotton into India.

This notification shall come into force with effect from June 01, 2026, and shall remain in force up to and inclusive of October 31, 2026.

The detailed notification is given in the document below.

[Notification No.: 19/2026-Customs]


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