**Executive Summary**
This notification issued by the Ministry of Finance on May 12, 2026, amends the principal customs notification No. 57/2000-Customs. The primary purpose is to increase the duty rate for a specific entry from 4.35% to 10% in the public interest. These changes are scheduled to come into force on May 13, 2026.
**Key Points / Main Content**
**Regulatory Authority**
* The amendment is made by the Central Government exercising powers conferred by sub-section (1) of section 25 of the Customs Act, 1962.
* The government has issued this notification based on satisfaction that such an amendment is necessary for the public interest.
**Specific Tariff Amendments**
* The notification modifies the table in the principal notification No. 57/2000-Customs (originally dated May 8, 2000).
* For Serial Number 1, the entry in column (4) is revised: the rate of "4.35%" is substituted with "10%".
* This follows previous amendments, the most recent being notification No. 33/2024-Customs dated July 23, 2024.
**Effective Date**
* The revised rate of 10% becomes effective starting May 13, 2026.
**Impact Analysis**
**Importers of goods covered under Sl. No. 1 of Notification 57/2000**
**Impact**
Importers will face a significant increase in customs duty, which rises from 4.35% to 10%. This will increase the cost of importing the specific goods categorized under this serial number.
**Action Required**
Importers must update their financial planning and cost calculations to account for the higher duty rate. They must ensure that all entries for home consumption filed on or after May 13, 2026, reflect the new 10% rate.
**Customs Authorities and Tax Practitioners**
**Impact**
Customs officials are responsible for enforcing the new rate, while practitioners must advise clients on the updated compliance requirements.
**Action Required**
Authorities must update automated customs clearance systems (such as EDI) to reflect the revised rate for Sl. No. 1. Practitioners should review pending shipments to determine the impact of the effective date on their clients' liabilities.
Key Entities Referenced
Customs Act, 1962: The primary legislation under which the Central Government exercises powers to grant or amend exemptions from customs duties.
Notification No. 57/2000-Customs: The principal notification being amended, which prescribes specific customs duty rates or exemptions for certain goods.
Department of Revenue: The primary regulatory body within the Ministry of Finance responsible for issuing notifications related to customs and tax policy.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 322] नई दिल्ली, मगं लिार, मई 12, 2026/ििै ाख 22, 1948
No. 322] NEW DELHI, TUESDAY, MAY 12, 2026/VAISAKHA 22, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 12 मई, 2026
स.ं 17/2026- सीमा िल्ु क
सा.का.जन. 356(अ).— केंद्रीय सरकार, सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-
धारा (1) के अधीन प्रित्त िजियों का प्रयोग करत े हुए, इस बात से संतुष्ट होते हुए दक लोकजहत म ेंऐसा करना आिश्यक है,
भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 57/2000-सीमा िुल्क, दिनांक 8 मई 2000, जिस े
सा. का. जन. 413(अ), दिनांक 8 मई, 2000 के तहत भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप - खंड (i) म ेंप्रकाजित
दकया गया था, म ेंऔर आग ेभी जनम्नजलजखत संिोधन करती ह,ै यथा:-
उि अजधसूचना की, सारणी के, क्रम सं. 1 के सामने, स्ट्तंभ (4) म,ें “4.35%” िहााँ भी हो, के स्ट्थान पर, “10%” प्रजतस्ट्थाजपत
दकया िाएगा।
2. यह अजधसूचना 13 मई, 2026 को प्रिृत्त होगी ।
[फा. स.ं 354/04/2026-टीआरयू]
धीरि िमा,ा अिर सजचि
3425 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
नोट: मूल अजधसूचना संख् या 57/2000-सीमा िल्ु क, दिनांक 8 मई 2000, को सा.का.जन. 413(अ), दिनांक 8 मई 2000,
के तहत भारत के रािपत्र, असाधारण भाग II, खड 3, उप खंड (i), में प्रकाजित दकया गया था, और इसमें अंजतम बार
अजधसूचना संख् या 33/2024-सीमा िुल्क, दिनांक 23 िलु ाई, 2024, जिसे सा.का.जन. 436(अ), दिनांक 23 िलु ाई,
2024, के तहत भारत के रािपत्र, असाधारण भाग II, खंड 3, उप-खंड(i) में प्रकाजित दकया गया था, के द्वारा संिोधन
दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 12th May, 2026
No. 17/2026-Customs
G.S.R. 356(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby
makes the following further amendments in the notification of the Government of India, Ministry of Finance
(Department of Revenue) No. 57/2000-Customs, dated the 8th May, 2000, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 413 (E), dated the 8th May, 2000, namely:-
In the said notification, in the TABLE, against Sl. No. 1, in column (4), for the entry “4.35%” wherever it
occurs, “10%” shall be substituted.
2. This notification shall come into force on the 13th day of May, 2026.
[F. No. 354/04/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification No. 57/2000-Customs, dated the 8th May, 2000 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 413 (E), dated the 8th May, 2000 and was
last amended by notification No. 33/2024-Customs, dated 23rd July, 2024, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 436 (E), dated the 23rd July, 2024.
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