Published on: February 9, 2026
KEY ANNOUNCEMENT: BUDGET 2026-27
KEY ANNOUNCEMENT: BUDGET 2026-27
RATIONALISATION OF CUSTOM DUTIES AND EASE OF DOING BUSINESS
Objective: Reduce trade costs + boost manufacturing competitiveness + improve ease of doing business.
CUSTOM DUTIES – KEY MEASURES
| Sector / Area | Measure |
| Marine | Duty-free import limit of specified inputs for processing seafood exports increased from 1% to 3% of FOB value |
| Energy (Batteries & Solar) | • Extension of BCD exemption on capital goods for manufacturing Lithium-ion cells • BCD exemption on import of sodium antimonate for solar glass manufacturing |
| Nuclear Power | BCD exemption on imports for nuclear power projects extended till 2035 |
| Civil & Defence Aviation | BCD exemption on components and parts for manufacture of civilian, training & other aircraft |
| SEZ → DTA Sales | One-time concessional duty allowed for eligible SEZ units selling to Domestic Tariff Area |
| Personal Imports | Tariff rate on all dutiable goods imported for personal use reduced from 20% to 10% |
| Pharmaceuticals | BCD exemption on 17 drugs/medicines |
*BCD = Basic customs duty
EASE OF DOING BUSINESS – CUSTOMS & TRADE
| Area | Reform |
| Customs Digitisation | Rollout of Customs Integrated System (CIS) within 2 years as a unified, scalable customs platform |
| Fisheries | Duty-free treatment for fish catch by Indian vessels in EEZ and High Seas |
| Courier Exports | Removal of ₹10 lakh value cap per consignment, boosting MSMEs, artisans & startups via e-commerce |
| Passenger Facilitation | Revised rules to enhance duty-free allowances, aligned with current travel realities |
Why this matters:
- Export competitiveness – by Lowers input and capital costs
- Clean energy
- Aviation manufacturing
- MSME access to global markets
- Simplified customs processes – via the Customs Integrated System (CIS) and simplified export rules
- Enhances ease of living and market access by reducing personal import duties and enabling easier SEZ–DTA sales and courier exports.
