**Executive Summary**
This notification issued by the Ministry of Finance amends the previous Notification No. 22/2022-Customs under the Customs Act, 1962. It substitutes specific entries in Table III of the original notification for serial number 12 to adjust customs provisions. The amendments are scheduled to come into force on May 13, 2026.
**Key Points / Main Content**
**Regulatory Authority**
* The notification is issued by the Central Government exercising powers conferred by sub-section (1) of section 25 of the Customs Act, 1962.
* The changes are made in the public interest to amend the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 22/2022-Customs, dated April 30, 2022.
**Specific Amendments to Table III**
* The amendments target serial number (S. No.) 12 within Table III of the principal notification.
* **Column (5) Modification:** The existing entry is substituted with the value "10".
* **Column (6) Modification:** The existing entry is substituted with the value "4".
**Effective Date**
* The notification was issued on May 12, 2026.
* All provisions mentioned in this document become effective on May 13, 2026.
**Impact Analysis**
**Importers and Exporters**
**Impact**
Parties trading goods classified under S. No. 12 of Table III will be subject to the new values specified in columns (5) and (6).
**Action Required**
Stakeholders must update their documentation and duty calculations to reflect the substituted entries ("10" and "4") for all relevant transactions occurring on or after May 13, 2026.
**Customs Authorities**
**Impact**
The Department of Revenue and customs officials are responsible for enforcing the updated rates/entries.
**Action Required**
Administrative systems and databases must be updated to ensure the new values are applied to imports and exports related to S. No. 12 starting from the effective date.
Key Entities Referenced
Customs Act, 1962: The parent legislation under which Section 25(1) empowers the Central Government to issue or amend customs duty notifications.
Notification No. 22/2022-Customs: The principal policy document being amended to modify specific entries in its tables regarding customs regulations.
Ministry of Finance: The primary government ministry responsible for the Department of Revenue and the issuance of customs-related notifications.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12052026-272491
CG-DxLx-xEG-I1D2H0x5x2x0 26-272491
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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.ं 323] नई दिल्ली, मगं लवार, मई 12, 2026/विै ाख 22, 1948
No. 323] NEW DELHI, TUESDAY, MAY 12, 2026/VAISAKHA 22, 1948
वित्त मत्रं ालय
(राजस्ि विभाग)
अविसचू ना
नई दिल्ली, 12 मई, 2026
स.ं 18/2026-सीमा िल्ु क
सा.का.जन. 357(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 आवश्यक है,
भारत सरकार, जवत्त मंत्रालय (रािस्ट्व जवभाग) की अजधसूचना संख्या 22/2022-सीमा िल्ु क, दिनांक 30 अप्रलै 2022, जिस े
सा.का.जन. 328(अ), दिनांक 30 अप्रलै 2022 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित
दकया गया था, म ेंऔर आग ेभी जनम्नजलजखत संिोधन करती ह,ै यथा:-
उि अजधसूचना म,ें सारणी III म,ें क्रमांक 12 के सामने :
I. स्ट्तंभ (5) में, प्रजवजि के स्ट्थान पर, प्रजवजि "10" को प्रजतस्ट्थाजपत दकया िाएगा;
II. स्ट्तंभ (6) में, प्रजवजि के स्ट्थान पर, प्रजवजि "4" को प्रजतस्ट्थाजपत दकया िाएगा।
3426 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2. यह अजधसूचना 13 मई, 2026 को प्रवृत्त होगी ।
[फा. स.ं 354/04/2026-टीआरयू]
िीरज शमा,ा अिर सवचि
नोट: मूल अजधसूचना संख् या 22/2022-सीमा िुल्क, दिनांक 30 अप्रलै 2022, को सा.का.जन. 328(अ), दिनांक 30 अप्रलै
2022, के तहत भारत के रािपत्र, असाधारण भाग II, खंड 3, उप खंड (i), म ेंप्रकाजित दकया गया था और इसम ेंअंजतम बार
अजधसूचना संख्या 14/2026-सीमा िुल्क, दिनांक 30 अप्रलै , 2026, जिस े सा.का.जन. 330 (अ), दिनांक 30 अप्रैल, 2026
के तहत भारत के रािपत्र, असाधारण, भाग ।।, खडं 3, उप खडं (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. 18/2026-Customs
G.S.R. 357(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 amendments in the notification of the Government of India, Ministry of Finance (Department of
Revenue), No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 328(E), dated the 30th April, 2022, namely :-
In the said notification, in the TABLE III, against S. No. 12, -
I. in column (5), for the entry, the entry “10” shall be substituted;
II. in column (6), for the entry, the entry “4” 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. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328(E), dated the 30th April, 2022, and was last
amended by notification No. 14/2026-Customs, dated 30th April, 2026, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-Section (i), vide number G.S.R. 330(E), dated the 30th April, 2026.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.