The Ministry of Finance (Department of Revenue) has notified major customs duty amendments effective November 1, 2025.
The amendments have been introduced under Section 25(1) of the Customs Act, 1962, read with various enabling provisions of the Finance Acts of 2018, 2020, and 2021. The notification is intended to consolidate and update duty exemptions across sectors following the issuance of the comprehensive Notification No. 45/2025–Customs, which prescribes the effective customs, IGST, and cess rates for over 440 commodities.
Major Changes Introduced
1. Amendments to Notification No. 11/2018–Customs
- Several serial numbers in the original notification have been substituted or omitted.
- Specific goods such as rhodium (heading 7110), precious metal catalysts (heading 7112), motorcycles (heading 8711), and toys (heading 9503) have been realigned with the latest exemption entries under Notification 45/2025.
- Goods falling under tariff headings 9802 and 9804 (special categories including project imports and personal imports) have been linked to their respective serial numbers in the new master exemption schedule.
2. Amendments to Notification No. 8/2020–Customs
- Serial numbers 2 and 3 have been revised to reference goods now covered under Table III of Notification 45/2025.
- This effectively transitions various industrial and electronic components into the new harmonized exemption framework.
3. Amendments to Notification No. 11/2021–Customs
- Customs duty rates have been updated for a wide range of items:
- Rubber tyres (4011 30 00) – 0.5%
- Precious metals excluding gold and silver (Chapter 71) – 0.35%
- Motor vehicles (Ch. 87) – differentiated rates from 5% to 67.5%, depending on category
- Aircraft (Ch. 88) – concessional duty at 0.5%
- Meters and instruments (9028 30 10) – 7.5%
- Toys (9503 0091) – two-tiered rate structure of 7.5% and 20%
4. Amendments to Notification No. 52/2017–Customs
- Serial No. 1 and related entries have been omitted to eliminate overlap with the updated master notification.
The amendments harmonize customs exemptions with Notification No. 45/2025–Customs, thereby superseding numerous earlier standalone exemption notifications. The exercise is part of the Central Board of Indirect Taxes and Customs (CBIC)’s ongoing simplification and consolidation initiative aimed at ensuring consistency and reducing compliance ambiguity for importers.
The changes are expected to impact automobile imports, precious metal trading, electronic components, toys, and industrial equipment, aligning duty concessions with a more structured and transparent exemption matrix.
Notification Details
Notification No. 44/2025 –Customs
Date: 24/10/2025
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