Centre grants retrospective customs duty exemption on nuclear power imports

The Centre has retrospectively exempted customs duty on specified imports used for nuclear power generation between April 2019 and January 2026. The move benefits entities importing nuclear fuel components, particularly NPCIL, and supports India's expanding clean energy and nuclear power ambitions.

New Delhi: The government has exempted customs duty on imports of specified goods used for nuclear power generation for the period from April 1, 2019, to January 31, 2026.

The exemption was notified by the Ministry of Finance and applies retrospectively, effectively removing customs liability on eligible imports made during the nearly seven-year period.

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According to the notification, the relief covers imports of non-irradiated fuel elements and cartridges used in nuclear reactors.

The government stated that non-levy of customs duty on such imports had been a generally followed practice during the period and has now been formally recognised through the latest order.

The decision follows an earlier notification issued in October 2025 that allowed duty-free imports of goods used for nuclear power generation on a prospective basis.

With the retrospective exemption now in place, entities that imported nuclear fuel-related components during the covered period will not be required to pay customs duty on those shipments.

The move is expected to primarily benefit Nuclear Power Corporation of India Ltd. (NPCIL), the state-run operator responsible for importing fuel assemblies for the country’s nuclear reactor fleet.

In addition, the decision puts focus on companies linked to India’s nuclear power ecosystem.

The latest notification comes as India continues to strengthen clean energy capacity and expand the role of nuclear power in its overall energy mix.

Earlier this week, the government had exempted petrol blended with higher levels of ethanol from excise duty, including fuel variants containing 22 per cent, 25 per cent, 27 per cent and 30 per cent ethanol.

The excise duty was set at nil for ethanol-blended motor spirit conforming to Bureau of Indian Standards specifications, covering blends where ethanol content ranges from 22 per cent to 30 per cent by volume, according to the notification.