The Government of India has granted retrospective customs duty relief on specified goods imported for nuclear power generation, providing relief to importers from potential duty liabilities on eligible shipments made between April 1, 2019, and January 31, 2026.
The Ministry of Finance issued a notification clarifying that customs duty, if applicable, will not be required to be paid on eligible imports of nuclear power generation equipment during the specified period. The move effectively regularizes the earlier industry practice where such imports were not subject to customs duty.
The relief applies to goods used for nuclear power generation, including equipment covered under relevant customs classifications. The decision is expected to provide greater regulatory certainty to organizations involved in nuclear power projects by removing concerns related to retrospective tax demands.
The government’s move comes as India continues to expand its nuclear energy capacity as part of its long-term clean energy strategy. Nuclear power is expected to play an important role in supporting India’s growing electricity demand while helping reduce dependence on fossil fuels.
Earlier, the government had extended customs duty exemptions for goods required for nuclear power projects, with the policy aimed at reducing project costs and improving the economic viability of nuclear power generation. The exemption supports the development of nuclear infrastructure and helps lower the financial pressure associated with importing critical equipment.
The retrospective relief is also expected to benefit companies involved in supplying and supporting nuclear power equipment projects. By eliminating uncertainty around past imports, the measure can improve investment confidence and encourage greater participation in India’s nuclear energy sector.
India has been focusing on increasing its nuclear power capacity through new projects, technology partnerships, and policy reforms. The government has highlighted nuclear energy as a key component of the country’s clean energy transition, alongside renewable energy sources such as solar and wind.
Industry stakeholders believe that stable policy measures, reduced project costs, and improved ease of doing business will support faster development of nuclear power infrastructure in the country.
The latest customs duty relief aligns with India’s broader objective of strengthening energy security, expanding low-carbon power generation, and building a more resilient electricity ecosystem.





