Centre Amends Customs Duty Exemptions for Defence Equipment and Spare Parts:

The Central Government has amended the existing customs duty exemption notification through Notification No. 34/2026-Customs, dated October 27, 2026. The changes will come into effect from November 1, 2026, and revise certain exemptions and conditions related to imported goods, including defence equipment and their spare parts.

Under the amendment, Serial No. 198 in Table I and Lists 13, 14 and 15 attached to the table have been removed from the earlier notification. The government has also revised the tariff heading against Serial No. 36 in Table II, replacing the existing entry with 8906.

A key change has been made to Serial No. 60 of Table II, which covers parts, sub-assemblies, spares, accessories, tools, testing equipment and technical literature for defence-related goods such as artillery weapons, rifles, aircraft and missiles.

However, the revised provision specifically excludes certain equipment, including 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Guns, Light Machine Gun and MAG Gun. The provision will remain applicable only until June 30, 2029, as the notification states that it will cease to have effect from July 1, 2029.