Date: 2025-04-30Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by sub section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs
## Policy Analysis Report: Notification No. 33/2025-Customs (N.T.)
**1. Executive Summary:**
This report analyzes Notification No. 33/2025-Customs (N.T.), dated April 30, 2025, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. This notification amends a previous customs notification (No. 36/2001-Customs N.T.). The core purpose of the amendment is to revise the tariff values for specific goods, including palm oil, soya bean oil, brass scrap, gold and silver. The key finding is that the notification provides updated tariff values that will be used for customs duty assessment purposes.
**2. Introduction:**
This report aims to provide a clear and concise overview of Notification No. 33/2025-Customs (N.T.), focusing on the changes it introduces to existing customs regulations. This analysis is based solely on the information provided within the notification document.
**3. Policy Overview:**
* **Original Policy Amended:** Notification No. 36/2001-Customs N.T., dated the 3rd August, 2001.
* **Core Objective(s):** The primary objective of this amendment, inferred from the text, is to update the tariff values for specific imported goods. This updating is likely intended to reflect current market prices and ensure accurate customs duty collection.
**4. Background and Rationale:**
This notification is an amendment. The likely reason for this specific amendment is to adjust the tariff values for certain commodities. This adjustment may be necessary due to fluctuations in global commodity prices, changes in market conditions, or other economic factors that warrant a re-evaluation of the applicable tariff values. The updated tariff values are likely intended to prevent undervaluation of imports and ensure fair revenue collection.
**5. Key Provisions / Changes:**
This notification introduces changes by substituting *TABLE1, TABLE2, and TABLE3* of the original notification with new tables specifying revised tariff values:
* **Change:** Replacement of *TABLE 1*: Changes the tariff values for crude palm oil, RBD palm oil, others palm oil, crude palmolein, RBD palmolein, others palmolein, crude soya bean oil, and brass scrap (all grades). For example, the tariff value for Crude Palm Oil (CTH 1511 10 00) changes to $1049 US per Metric Tonne, RBD Palm Oil (CTH 1511 90 10) changes to $1101 US per Metric Tonne.
* **Change:** Replacement of *TABLE 2*: Changes the tariff values for gold and silver in any form when certain conditions related to notifications 1064 and 1076 are met. The tariff value for gold when the benefit of 71 or 98 entries at serial number 356 of the Notification No. 1064 per 10 grams 502017Customs dated 30.06.2017 is availed. The tariff value for silver when the benefit of 71 or 98 entries at serial number 357 of the Notification No. 1076 per kilogram 502017Customs dated 30.06.2017 is availed. The tariff value for Silver, in any form, other than medallions and silver coins having silver content not below 99.9 or semimanufactured forms of silver falling under subheading 7106 92 changes.
* **Change:** Replacement of *TABLE 3*: The tariff value for Areca nuts (CTH 080280) remains unchanged at $6970 US per Metric Ton.
The effect of these changes is that the customs duty payable on these goods will now be calculated based on the updated tariff values provided in the notification.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders are:
* Importers of crude palm oil, RBD palm oil, others palm oil, crude palmolein, RBD palmolein, others palmolein, crude soya bean oil and brass scrap.
* Importers of gold and silver in any form, particularly those claiming benefits under specified notifications.
* Customs brokers and agents.
* Customs officials involved in duty assessment and collection.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** Central Board of Indirect Taxes and Customs (CBIC) through the Department of Revenue, Ministry of Finance.
* **Timelines:** The notification comes into force on May 1, 2025.
* **Procedures:** Customs officials will use the updated tariff values specified in the notification for assessing customs duty on the relevant imported goods.
**8. Expected Outcomes / Impact of Changes:**
The intended outcome of these changes is to ensure accurate valuation of the specified imported goods for customs duty assessment. The updated tariff values are likely to result in adjustments to the customs duties payable on these goods, potentially affecting their import costs. The adjustments likely reflect current market rates.
**9. Conclusion:**
Notification No. 33/2025-Customs (N.T.) is a significant amendment that updates the tariff values for a range of imported goods. The changes are likely driven by the need to align tariff values with current market conditions and ensure accurate customs duty collection. Importers and other stakeholders should carefully review the updated tariff values to understand their potential impact on import costs and customs procedures.
Key Entities Referenced
NEW DELHI: Location where the notification was issued.
APRIL 30, 2025: Date of the notification.
VAISAKHA 10, 1947: Date according to the Indian national calendar.
Customs Act, 1962: The Act under which the powers are conferred.
Central Board of Indirect Taxes and Customs: Issuing authority of the notification.
Ministry of Finance: Parent ministry of the Department of Revenue.
Department of Revenue: Department under which the notification is issued.
Government of India: The government issuing the notification.
No. 362001Customs N.T.: Previous notification being amended.
3rd August, 2001: Date of the original notification No. 362001Customs N.T..
S. O. 748 E: Number of the original notification No. 362001Customs N.T..
TABLE1: Table being substituted in the original notification.
TABLE2: Table being substituted in the original notification.
TABLE3: Table being substituted in the original notification.
Crude Palm Oil: Description of goods with Tariff value in TABLE1.
RBD Palm Oil: Description of goods with Tariff value in TABLE1.
Others Palm Oil: Description of goods with Tariff value in TABLE1.
Crude Palmolein: Description of goods with Tariff value in TABLE1.
RBD Palmolein: Description of goods with Tariff value in TABLE1.
Others Palmolein: Description of goods with Tariff value in TABLE1.
Crude Soya bean Oil: Description of goods with Tariff value in TABLE1.
Brass Scrap all grades: Description of goods with Tariff value in TABLE1.
Gold: Description of goods with Tariff value in TABLE2.
Silver: Description of goods with Tariff value in TABLE2.
Notification No. 1064: Notification related to Gold in TABLE2
30.06.2017: Date of Notification No. 1064 related to Gold in TABLE2
Notification No. 1076: Notification related to Silver in TABLE2
Areca nuts: Description of goods with Tariff value in TABLE3.
01st day of May, 2025: Effective date of the notification.
MEGHA BANSAL: Under Secy.
No. 282025Customs N.T.: Previous notification being amended.
23rd April 2025: Date of the previous notification No. 282025Customs N.T..
S.O. 1841 E: Number of the previous notification No. 282025Customs N.T..
Delhi110054: Location of the Controller of Publications.
New Delhi110064: Location of the Government of India Press.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30042025-262787
CG-DxLx-xEG-I3D0H0x4x2x0 25-262787
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1904] नई दिल्ली, बधु िार, अप्रलै 30, 2025/ििै ाख 10, 1947
No. 1904] NEW DELHI, WEDNESDAY, APRIL 30, 2025/VAISAKHA 10, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोड)ड
अजधसचू ना
नई दिल्ली, 30 अप्रैल, 2025
स.ं 33/2025-सीमा िल्ु क (ग.ैटै.)
का.आ. 1947(अ).— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा प्रितत्
िजियों का प्रयोग करत े हुए, केंद्रीय अप्रत्यक्ष कर एि ं सीमा िुल्क बोडड, इस बात से संतुष्ट होने पर दक ऐसा करना आिश्यक
एि ं समीचीन ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना स.ं 36/2001-सीमा िुल्क
(ग.ै टै.), दिनांक 3 अगस्ट्त, 2001, जिसे का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत भारत के रािपत्र, असाधारण
के भाग-II, खंड-3, उपखंड (ii) म ेंप्रकाजित दकया गया था, म ेंजनम्नजलजखत संिोधन करता ह,ै अथाडत:् -
उि अजधसूचना म,ें सारणी-1, सारणी-2 और सारणी-3 के स्ट्थान पर जनम्नजलजखत सारजणयााँ प्रजतस्ट्थाजपत की
िाएाँगी, अथाडत:् -
2869 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
"सारणी-1
क्रम. स.ं अध्याय/िीर्ड/उपिीर्/ड टैररफ मूल्य
माल का जििरण
टैररफ मि (अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 1511 10 00 क च्चा पॉम ऑयल 1049
2 1511 90 10 आर बी डी पॉम ऑयल 1101
3 1511 90 90 अन्य पॉम ऑयल 1075
4 1511 10 00 क च्चा पामोजलन 1109
5 1511 90 20 आर बी डी पामोलीन 1112
6 1511 90 90 अन्य पामोलीन 1111
7 1507 10 00 सोयाबीन का क च्चा तेल 1103
8 7404 00 22 पीतल स्ट्क्रैप (सभी ग्रेड) 5394
सारणी-2
क्रम. स.ं अध्याय/िीर्ड/
टैररफ मूल्य
उपिीर्/ड टैररफ माल का जििरण
(अमरीकी डालर)
मि
(1) (2) (3) (4)
1 71 या 98 स्ट्िण,ड दकसी भी रूप म,ें जिसके सम्बन्ध म ें अजधसूचना
संख्या 50/2017-सीमा िल्ु क, दिनांक 30.06.2017 1064 प्रजत 10 ग्राम
की प्रजिजष्ट संख्या 356 के अतं गडत लाभ प्राप्त दकया
गया हो
2 71 या 98 रित, दकसी भी रूप म,ें जिसके सम्बन्ध म ें अजधसूचना
संख्या 50/2017-सीमा िल्ु क, दिनांक 30.06.2017 1076 प्रजत दकलोग्राम
की प्रजिजष्ट संख्या 357 के अतं गडत लाभ प्राप्त दकया
गया हो
(i) रित, पिकीय या रित जस स े जभन्न दकसी
क्कों
भी रूप में, जिसकी रित अंतिडस्ट्त ु 99.9
प्रजतित स े कम नहीं ह ै या उपिीर् ड 7106 92
के अधीन आन े िाले रित के अध ड जिजनर्मडत
प्ररूप;
3 71 (ii) पिकीय या रित जस , जिसकी रित
क्के 1076 प्रजत दकलोग्राम
अंतिडस्ट्त ु99.9 प्रजतित स ेकम नहीं ह ैया डाक,
कुररयर या सामान के माध्यम स े ऐस े माल के
आयात से जभन्न उपिीर् ड 7106 92 के अधीन
आन े िाल े रित के अध ड जिजनर्मडत प्ररूप।[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
स्ट्पष्टीकरण - इस प्रजिजष्ट के प्रयोिनों के जलए, दकसी भी
प्ररूप म ें रित के अंतगतड जििेिी मुद्रा के जस , रित
क्के
स े बने आभूर्ण या रित स े बनी िस्ट्तुए ंनहीं ह।ैं
(i) स्ट्िणड बार, तोला बार स े जभन्न, जिस पर
जिजनमाडणकता ड या ररयाइनर का खुिा हुआ क्रम
संख्यांक और जमररक यूजनटों म ें भार अजभव्यि ह;ै
(ii) स्ट्िण डजस , जिसमें 99.5 प्रजतित से अन्यून स्ट्िण ड
4 71 क्के 1064 प्रजत 10 ग्राम
ह,ै और स्ट्िणड प्राजप्तयां, डाक, कुररयर या बैगेि के
माध्यम से ऐसे माल के आयात स े जभन्न।
स्ट्पष्टीकरण - इस प्रजिजष्ट के प्रयोिन के जलए, "स्ट्िणड
प्राजप्तयां" स े कोई छोटा संघटक, िैसे हुक, क्लास्ट्प,
क्लैंप, जपन, कैच, स्ट्क्रू बैक, जिसका उपयोग पूणड
आभूर्ण या उसके दकसी भाग को स्ट्थान म ें िोड़े रखन े
के जलए दकया िाता ह,ै अजभप्रेत ह।ै
सारणी-3
क्रम. स.ं अध्याय/िीर्ड/ टैररफ मूल्य
उपिीर्/ड टैररफ माल का जििरण (अमरीकी डालर प्रजत
मि मीररक टन)
(1) (2) (3) (4)
1 6970 (अथाडत कोई
080280 सुपारी
पररितडन नहीं)”
2. यह अजधसूचना 01 मई, 2025 से प्रभािी होगी I
[फा. स.ं 467/01/2025-सीमा िुल्क.V]
मेघा बंसल, अिर सजचि
नोट:- मूल अजधसूचना भारत के रािपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) में अजधसूचना स.ं 36/2001- सीमा
िुल्क (ग.ैटै.), दिनांक 3 अगस्ट्त, 2001, का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत प्रकाजित की गई थी, तथा
यह अंजतम बार अजधसूचना सं. 28/2025-सीमािुल्क (ग.ैटै.), दिनांक 23 अप्रैल 2025, जिसे का.आ. 1841 (अ)
दिनांक 23 अप्रलै 2025 के तहत भारत के रािपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) म ें ई-प्रकाजित दकया
गया था, के द्वारा संिोजधत की गई थीI4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th April, 2025
No. 33/2025-CUSTOMS (N.T.)
S.O. 1947(E).— In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962
(52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so,
hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India,
Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:-
In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be
substituted, namely: -
“TABLE-1
Chapter/ heading/ sub- Tariff value
Sl. No. Description of goods
heading/tariff item (US $Per Metric Tonne)
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 1049
2 1511 90 10 RBD Palm Oil 1101
3 1511 90 90 Others – Palm Oil 1075
4 1511 10 00 Crude Palmolein 1109
5 1511 90 20 RBD Palmolein 1112
6 1511 90 90 Others – Palmolein 1111
7 1507 10 00 Crude Soya bean Oil 1103
8 7404 00 22 Brass Scrap (all grades) 5394
TABLE-2
Sl. No. Chapter/ heading/ sub- Description of goods
Tariff value
heading/tariff item
(US $)
(1) (2) (3) (4)
Gold, in any form, in respect of which the benefit of
71 or 98 entries at serial number 356 of the Notification No. 1064 per 10 grams
1. 50/2017-Customs dated 30.06.2017 is availed
Silver, in any form, in respect of which the benefit of
2. 71 or 98 entries at serial number 357 of the Notification No. 1076 per kilogram
50/2017-Customs dated 30.06.2017 is availed
(i) Silver, in any form, other than medallions and
silver coins having silver content not below
99.9% or semi-manufactured forms of silver
falling under sub-heading 7106 92;
(ii) Medallions and silver coins having silver
3. 71
content not below 99.9% or semi-manufactured
1076 per kilogram
forms of silver falling under sub-heading 7106
92, other than imports of such goods through
post, courier or baggage.
Explanation. - For the purposes of this entry, silver
in any form shall not include foreign currency coins,
jewellery made of silver or articles made of silver.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
(i) Gold bars, other than tola bars, bearing
manufacturer’s or refiner’s engraved serial
number and weight expressed in metric units;
4. 71 (ii) Gold coins having gold content not below
99.5% and gold findings, other than imports of 1064 per 10 grams
such goods through post, courier or baggage.
Explanation. - For the purposes of this entry, “gold
findings” means a small component such as hook,
clasp, clamp, pin, catch, screw back used to hold the
whole or a part of a piece of Jewellery in place.
TABLE-3
Sl. No. Chapter/ heading/ sub- Description of goods
Tariff value
heading/tariff item
(US $ Per Metric Ton)
(1) (2) (3) (4)
1 080280 Areca nuts 6970 (i.e., no change)”
2. This notification shall come into force with effect from the 01st day of May, 2025.
[F. No. 467/01/2025-Cus.V]
MEGHA BANSAL, Under Secy.
Note: - The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section
(ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3rd August, 2001, vide number S. O. 748 (E), dated
the 3rd August, 2001 and was last amended vide Notification No. 28/2025-Customs (N.T.), dated the 23rd April
2025 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number
S.O. 1841 (E), dated 23rd April 2025.
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.