India Grants Customs Duty Exemption to Air Canada from July 2025
Notification No. 32/2025‑Customs adds “Canada – Air Canada” to exemption list under Customs Act, 1962
The Ministry of Finance has issued a fresh notification amending its earlier customs exemption list to include “Canada – Air Canada,” by granting it customs duty exemption benefits effective from July 1, 2025.
The amendment updates the original Notification No. 130/2010-Customs dated December 23, 2010. The latest change inserts entry number 48 into the exemption table:
“48. Canada – Air Canada”
This inclusion means that Air Canada will now enjoy the same customs duty exemptions as other carriers previously listed. The government clarified that the amendment was made in the public interest.
The original 2010 notification has seen multiple amendments over the years, the last one being Notification No. 45/2022-Customs dated August 31, 2022. This new change continues the trend of updating bilateral and commercial facilitation measures with key international carriers.
This amendment updates Notification No. 130/2010‑Customs (December 23, 2010), which was previously altered by Notification No. 45/2022‑Customs on August 31, 2022. That 2022 update had omitted numerous airlines from the exempt list, while retaining and specifically substituting American Airlines and United Airlines at serial number 9.
Air Canada now joins the select group enjoying exemption from specified customs duties on printed materials and other passenger service items.
The 2022 revision tightened the exemption list by removing outdated or defunct carriers, and reaffirmed exemptions for American and United Airlines .
These actions signal the government’s intent to periodically streamline Notification No. 130/2010‑Customs, ensuring it aligns with active airlines and current international bilateral ties.
Notification Details
Notification No. : 32/2025-Customs
Date: 30/06/2025
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
