Home India Ministry of Finance In exercise of the powers conferred by sub section (2) of se...
Date: 2025-06-30 Category: Extra Ordinary State: Union Government Country: 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, being satisfied that it is necessary and expedient to do so

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This notification from the Ministry of Finance amends a previous notification regarding tariff values for certain goods, as per the Customs Act of 1962. It substitutes new tables specifying tariff values for various items, including palm oil, soya bean oil, brass scrap, gold, silver and areca nuts. The notification takes effect on July 1, 2025. Key Points / Main Content: Tariff Value Amendments: * Table 1 substitutes tariff values for various types of Palm Oil (Crude, RBD, Others for both Palm Oil and Palmolein), Crude Soya bean Oil, and Brass Scrap. Specific values in US dollars per metric ton are provided for each. * Table 2 substitutes tariff values for Gold and Silver in various forms, with specific references to previous notifications (1054 and 502017Customs) and serial numbers (356 and 357). Values are given in US dollars per 10 grams or per kilogram. * Table 3 substitutes the tariff value for Areca nuts, indicating no change. Effective Date: * The notification is effective from July 1, 2025. Impact Analysis: Importers and Exporters of Specified Goods: * Impact: Changes in tariff values directly affect the cost of importing and exporting goods listed in Tables 1, 2, and 3, potentially impacting profitability and competitiveness. * Action Required: Review new tariff values to assess financial impact on trade activities and adjust pricing/sourcing strategies accordingly. Customs Brokers and Agents: * Impact: Need to be aware of updated tariff values to accurately calculate duties and taxes for import/export declarations. * Action Required: Update systems and procedures to reflect the new tariff values and ensure compliance with customs regulations. Central Board of Indirect Taxes and Customs (CBIC): * Impact: Responsible for implementing and enforcing the revised tariff values. * Action Required: Disseminate information about the changes to relevant customs officials and stakeholders and monitor compliance.

Key Entities Referenced

Customs Act, 1962: A legal act that empowers the Central Board of Indirect Taxes and Customs to implement customs regulations and levy duties. Central Board of Indirect Taxes and Customs: A government agency under the Department of Revenue, Ministry of Finance, responsible for the formulation of policy concerning levy and collection of customs. Ministry of Finance Department of Revenue: A department of the Government of India responsible for managing the country's finances. New Delhi: The location of the notification and the capital of India. Crude Palm Oil: A type of palm oil listed with a tariff value. RBD Palm Oil: A type of refined palm oil listed with a tariff value. Crude Soya bean Oil: A type of Soya bean oil listed with a tariff value. Brass Scrap: A type of scrap metal listed with a tariff value.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-30062025-264240 CG-DxLx-xEG-I3D0H0x6x2x0 25-264240 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 2834] नई दिल्ली, सोमिार, िनू 30, 2025/आषाढ़ 9, 1947 No. 2834] NEW DELHI, MONDAY, JUNE 30, 2025/ASHADHA 9, 1947 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एि ं सीमा िल्ु क बोडड) अजधसचू ना नई दिल्ली, 30 िून, 2025 स.ं 44/2025-सीमा िल्ु क (ग.ैटै.) का.आ. 2901(अ).— सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा प्रित्त िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर एि ं सीमा िुल्क बोडड, इस बात स े संतुष्ट होन ेपर दक ऐसा करना आिश्यक एि ं समीचीन ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना स.ं 36/2001-सीमा िल्ु क (ग.ै ट.ै ), दिनांक 3 अगस्ट्त, 2001, जिसे का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत भारत के रािपत्र, असाधारण के भाग-II, खडं -3, उपखडं (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 सारजणया ाँ प्रजतस्ट्थाजपत की िाएाँगी, अथाडत:् - 4286 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] "सारणी-1 क्रम. स.ं अध्याय/िीष/ड उपिीष/ड टैररफ मूल्य माल का जििरण टैररफ मि (अमरीकी डालर प्रजत मीररक टन) (1) (2) (3) (4) 1 1511 10 00 कच्चा पॉम ऑयल 1006 2 1511 90 10 आर बी डी पॉम ऑयल 1032 3 1511 90 90 अन्य पॉम ऑयल 1019 4 1511 10 00 कच्चा पामोजलन 1044 5 1511 90 20 आर बी डी पामोलीन 1047 6 1511 90 90 अन्य पामोलीन 1046 7 1507 10 00 सोयाबीन का कच्चा तेल 1095 8 7404 00 22 पीतल स्ट्क्रैप (सभी ग्रडे ) 5563 सारणी-2 क्रम. स.ं अध्याय/िीष/ड टैररफ मूल्य उपिीष/ड टैररफ माल का जििरण (अमरीकी डालर) मि (1) (2) (3) (4) 1 71 या 98 स्ट्िणड, दकसी भी रूप म,ें जिसके सम्बन्ध म ें अजधसूचना संख्या 50/2017-सीमा िल्ु क, दिनांक 30.06.2017 की 1054 प्रजत 10 ग्राम प्रजिजष्ट संख्या 356 के अतं गतड 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 की 1164 प्रजत दकलोग्राम प्रजिजष्ट संख्या 357 के अतं गतड लाभ प्राप्त दकया गया हो (i) रित, पिकीय या रित सिक्कों स े जभन्न दकसी भी रूप म,ें जिसकी रित अंतिडस्ट्त ु99.9 प्रजतित स ेकम नहीं ह ै या उपिीष ड 7106 92 के अधीन आने िाले रित के अध ड जिजनर्मडत प्ररूप; 3 71 (ii) पिकीय या रित सिक्के, जिसकी रित अंतिडस्ट्तु 1164 प्रजत दकलोग्राम 99.9 प्रजतित स े कम नहीं ह ै या डाक, कुररयर या सामान के माध्यम स े ऐसे माल के आयात स े जभन्न उपिीष ड7106 92 के अधीन आने िा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 अतं गतड जििेिी मुद्रा के सिक्के, रित स े बने आभूषण या रित स े बनी िस्ट्तुए ंनहीं ह।ैं (i) स्ट्िणड बार, तोला बार स े जभन्न, जिस पर जिजनमाडणकताड या ररयाइनर का खुिा हुआ क्रम संख्यांक और जमररक यूजनटों म ेंभार अजभव्यि ह;ै 4 71 (ii) स्ट्िणड सिक्के, जिसम ें99.5 प्रजतित स ेअन्यून स्ट्िण ड 1054 प्रजत 10 ग्राम ह,ै और स्ट्िणड प्राजप्तयां, डाक, कुररयर या बैगेि के माध्यम स े ऐसे माल के आयात स े जभन्न। स्ट्पष्टीकरण - इस प्रजिजष्ट के प्रयोिन के जलए, "स्ट्िण ड प्राजप्तयां" स े कोई छोटा संघटक, िैस े हुक, क्लास्ट्प, क्लैंप, जपन, कैच, स्ट्क्रू बैक, जिसका उपयोग पणू ड आभूषण या उसके दकसी भाग को स्ट्थान म ेंिोड़े रखने के जलए दकया िाता ह,ै अजभप्रेत ह।ै सारणी-3 क्रम. स.ं अध्याय/िीष/ड टैररफ मूल्य उपिीष/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 िलु ाई, 2025 से प्रभािी होगी I [फा. स.ं 467/01/2025-सीमा िुल्क.V] मेघा बंसल, अिर सजचि नोट:- मलू अजधसूचना भारत के रािपत्र, असाधारण के भाग-II, खडं -3, उपखडं (ii) में अजधसूचना स.ं 36/2001- सीमा िुल्क (ग.ैटै.), दिनांक 3 अगस्ट्त, 2001, का.आ. 748 (अ), दिनाकं 3 अगस्ट्त, 2001 के तहत प्रकाजित की गई थी, तथा यह अंजतम बार अजधसूचना स.ं 43/2025-सीमािुल्क (ग.ैटै.), दिनांक 13 िून 2025, जिसे का.आ. 2632 (अ) दिनांक 13 िून 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 June, 2025 No. 44/2025-CUSTOMS (N.T.) S.O. 2901(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 1006 2 1511 90 10 RBD Palm Oil 1032 3 1511 90 90 Others – Palm Oil 1019 4 1511 10 00 Crude Palmolein 1044 5 1511 90 20 RBD Palmolein 1047 6 1511 90 90 Others – Palmolein 1046 7 1507 10 00 Crude Soya bean Oil 1095 8 7404 00 22 Brass Scrap (all grades) 5563 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 1. 71 or 98 entries at serial number 356 of the Notification No. 1054 per 10 grams 50/2017-Customs dated 30.06.2017 is availed Silver, in any form, in respect of which the benefit of 71 or 98 entries at serial number 357 of the Notification No. 2. 5 0/2017-Customs dated 30.06.2017 is availed 1164 per kilogram (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; 3. 71 (ii) Medallions and silver coins having silver content not below 99.9% or semi- 1164 per kilogram manufactured 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, j ewellery made of silver or articles made of silver. (i) Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial 1054 per 10 grams number and weight expressed in metric units;[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5 (ii) Gold coins having gold content not below 4. 71 99.5% and gold findings, other than imports of 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 July, 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. 43/2025-Customs (N.T.), dated the 13th June 2025 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 2632 (E), dated 13th June 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.

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