The Ministry of Finance has notified a retrospective customs duty exemption on certain imports used for nuclear power generation, covering the period from April 1, 2019, to January 31, 2026.
The measure effectively removes customs liabilities for eligible shipments made during the nearly seven-year period, formalising what had been a generally followed non-levy practice.
The exemption specifically applies to imports of non-irradiated fuel elements and cartridges utilized in nuclear reactors.
By formally recognising the duty-free status of these items, the government ensures that entities importing nuclear fuel components during the covered period are not required to pay customs duty.
The retrospective move is expected to mainly benefit the Nuclear Power Corporation of India Ltd. (NPCIL), the state-owned operator responsible for supplying fuel assemblies to India’s nuclear reactor fleet.
Additionally, the notification has implications for companies involved in the broader nuclear power ecosystem, as it clarifies the customs treatment of critical components used in reactor operations.
This decision follows an earlier notification issued in October 2025, which allowed duty-free imports of nuclear-related goods on a prospective basis.
The latest order strengthens India’s clean energy policy by supporting uninterrupted nuclear fuel imports, thereby enabling the continued expansion of the country’s nuclear power capacity.
The notification aligns with broader government efforts to boost sustainable and clean energy.
Earlier this week, the government also exempted excise duty on petrol blended with higher ethanol content, including 22%, 25%, 27%, and 30% blends, under Bureau of Indian Standards specifications, reinforcing incentives for cleaner fuel adoption.
Overall, these policy steps aim to enhance energy security, support nuclear power infrastructure, and encourage investment in India’s clean and renewable energy sectors, reflecting the government’s commitment to diversifying the country’s energy mix.
