The government has waived customs duty on specific goods used for nuclear power generation from April 1, 2019, to January 31, 2026. This exemption, announced by the Ministry of Finance, applies retrospectively, eliminating customs liability on eligible imports made during this nearly seven-year period. The relief covers imports of non-irradiated fuel elements and cartridges utilized in nuclear reactors.
Entities that imported nuclear fuel-related components during the covered period will benefit from the retrospective exemption, as they will not have to pay customs duty on those shipments. The move is particularly advantageous for the Nuclear Power Corporation of India Ltd. (NPCIL), the state-run operator responsible for importing fuel assemblies for the country’s nuclear reactor fleet. Additionally, this decision highlights companies associated with India’s nuclear power ecosystem.
The government’s decision to exempt customs duty on imports for nuclear power generation aims to support clean energy capacity enhancement and the increased role of nuclear power in India’s energy mix. This move follows a previous notification in October 2025 that permitted duty-free imports of goods for nuclear power generation on a prospective basis.
