The Central Board of Indirect Taxes and Customs (CBIC) has issued notification revising the tariff values applicable to a range of imported goods including edible oils, gold, silver, brass scrap, and areca nuts, which will be effective from April 3, 2026.
The notification has been issued under the powers conferred by Section 14(2) of the Customs Act, 1962, enabling the government to fix tariff values for imported goods where it considers it necessary to prevent undervaluation and ensure uniformity in customs assessments.
Table of Contents
Tariff Values Notified by CBIC
Table-1: Edible Oils and Brass Scrap
| Sl. No. | Chapter/Heading/Tariff Item | Description of Goods | Tariff Value (USD per Metric Tonne) |
| 1 | 1511 10 00 | Crude Palm Oil | 1141 (no change) |
| 2 | 1511 90 10 | RBD Palm Oil | 1162 (no change) |
| 3 | 1511 90 90 | Others – Palm Oil | 1152 (no change) |
| 4 | 1511 10 00 | Crude Palmolein | 1167 (no change) |
| 5 | 1511 90 20 | RBD Palmolein | 1170 (no change) |
| 6 | 1511 90 90 | Others – Palmolein | 1169 (no change) |
| 7 | 1507 10 00 | Crude Soyabean Oil | 1224 (no change) |
| 8 | 7404 00 22 | Brass Scrap (all grades) | 7117 (no change) |
Table-2: Precious Metals (Gold & Silver)
| Sl. No. | Chapter | Description of Goods | Tariff Value |
| 1 | 71 or 98 | Gold (eligible under Notification No. 45/2025-Customs) | USD 1526 per 10 grams |
| 2 | 71 or 98 | Silver (eligible under Notification No. 45/2025-Customs) | USD 2427 per kg |
| 3 | 71 | Silver (excluding jewellery, coins, etc., with conditions) | USD 2427 per kg |
| 4 | 71 | Gold bars, coins (≥99.5%), and findings | USD 1526 per 10 grams |
Table-3: Areca Nuts
| Sl. No. | Chapter | Description of Goods | Tariff Value (USD per Metric Tonne) |
| 1 | 080280 | Areca Nuts | 7020 (no change) |
No Change in Tariff Values
A notable aspect of the notification is that all tariff values remain unchanged, indicating stability in import valuation benchmarks across key commodities such as edible oils, bullion, and agricultural goods.
Notification Details
Notification No. 35/2026-CUSTOMS (N.T.)
Date: 02/04/2026
