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National Notification Agriculture & Rural Economy & Banking

Customs duty exemption on cotton imports extended to the end of December

The Centre has extended the customs duty exemption on cotton imports by two months. The Department of Revenue in the Ministry of Finance issued Notification No. 35/2026-Customs, dated 30 October 2026, for this. The earlier exemption was to end on 31 October 2026 and will now run to 31 December 2026. The Ministry of Textiles announced the extension. It says the step is meant to improve cotton availability for domestic textile manufacturers and to meet cotton-specific requirements of the industry. The ministry expects it to ease cost pressure, help micro, small and medium enterprises, and support value addition along the textile and apparel chain. Cotton is the main raw material for a large part of India's spinning and garment industry.

Notification: No. 35/2026-Customs New end date: 31 December 2026 Extension: two months
Why it matters for exams: The durable facts are the instrument and the ministry: Notification No. 35/2026-Customs of the Department of Revenue, Ministry of Finance, extending the cotton import duty exemption to 31 December 2026.
Kerala PSCUPSCBank
30 October 2026 Source: Press Information Bureau

In plain words

MSME Micro, Small and Medium Enterprises — The small industry category the government supports through a dedicated ministry.

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