Date: 2025-06-11Category: 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. 422025-CUSTOMS (N.T.)
**1. Executive Summary:**
This report analyzes Notification No. 422025-CUSTOMS (N.T.), dated June 11, 2025, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. This notification constitutes an *amendment* to a previous notification (No. 362001-Customs N.T., dated August 3, 2001). The core purpose of this amendment is to update the tariff values for specific goods related to customs duties by substituting the existing tables (TABLE 1, TABLE 2 and TABLE 3). Key findings indicate that while the tariff values remain unchanged for most of the items, the specification for silver and gold items has been updated. This amendment will directly affect importers and exporters of these specified goods, influencing the calculation of customs duties.
**2. Introduction:**
The purpose of this report is to provide a comprehensive analysis of Notification No. 422025-CUSTOMS (N.T.), dated June 11, 2025, based solely on the information provided in the official text. This analysis will focus on understanding the specific amendments introduced, their implications, and the stakeholders affected.
**3. Policy Overview:**
* This notification is an amendment to the original notification No. 362001-Customs N.T., dated August 3, 2001.
* **Core Objective(s):** The core objective, as inferred from the text, is to update and revise the tariff values used for the purpose of levying customs duties on specific imported goods, specifically related to Palm Oil, Soya bean Oil, Brass Scrap, Gold, Silver and Areca nuts.
**4. Background and Rationale:**
* This notification amends the tariff values for various imported goods. The likely reason for this specific amendment is to reflect current market prices and/or adjust government policy regarding the import duties applicable to these goods. The amendment allows for the import duties levied to accurately capture the market value of the goods.
**5. Key Provisions / Changes:**
This notification amends the existing tariff values by substituting TABLE 1, TABLE 2 and TABLE 3 of the original notification. The main changes and their effects are as follows:
* **TABLE 1:** Lists the chapter heading, subheading tariff, description of goods (Crude Palm Oil, RBD Palm Oil, Others Palm Oil, Crude Palmolein, RBD Palmolein, Others Palmolein, Crude Soya bean Oil, Brass Scrap all grades) and Tariff value (US$ per Metric Tonne). All values are marked as "i.e., no change", indicating that the tariff values for these goods remain the same as in the original policy.
* **TABLE 2:** Lists the chapter heading, description of goods (Gold, in any form, in respect of which the benefit of entries at serial number 356 of the Notification No. 502017Customs dated 30.06.2017 is availed; Silver, in any form, in respect of which the benefit of entries at serial number 357 of the Notification No. 502017Customs dated 30.06.2017 is availed) and Tariff value (US$). All values are marked as "i.e., no change", indicating that the tariff values for these goods remain the same as in the original policy. Also, the table introduces specifications for silver and gold articles, indicating additional categories subject to the defined tariff values.
* **TABLE 3:** Lists the chapter heading, description of goods (Areca nuts) and Tariff value (US$ per Metric Ton). The value is marked as "i.e., no change", indicating that the tariff values for these goods remain the same as in the original policy.
**6. Target Audience and Stakeholders:**
Based on the provided text, the primary target audience and stakeholders are:
* Importers and exporters of Palm Oil, Soya bean Oil, Brass Scrap, Gold, Silver and Areca nuts.
* Customs brokers and agents involved in the import/export process.
* The Central Board of Indirect Taxes and Customs (CBIC) and its officers.
* Businesses involved in the trading of the specified commodities.
**7. Implementation Aspects (Inferred):**
* **Responsible agency:** The Central Board of Indirect Taxes and Customs (CBIC) under the Department of Revenue, Ministry of Finance is the responsible agency.
* **Timelines:** The notification comes into force on June 12, 2025.
* The new tariff values specified in the notification will be used by customs officials to assess and levy import duties on the specified goods.
* Importers must ensure that their import documentation reflects the updated tariff values and comply with the new regulations from June 12, 2025.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these specific amendments are:
* To maintain consistent valuation of imported Palm Oil, Soya bean Oil, Brass Scrap and Areca nuts
* To update specification for silver and gold article imports and their corresponding tariff values to reflect current market conditions and policy considerations, ensuring accurate revenue collection.
**9. Conclusion:**
Notification No. 422025-CUSTOMS (N.T.) is a significant amendment to the existing customs regulations, primarily focused on updating the tariff values for imported Palm Oil, Soya bean Oil, Brass Scrap, Gold, Silver and Areca nuts, specifically maintaining current tariff values while updating the specification of silver and gold items. While most Tariff values are unchanged, the amendments provide for specification of silver and gold articles and will impact importers and exporters of these goods by influencing the calculation of customs duties. This amendment ensures the customs duties are aligned with the current market conditions.
Key Entities Referenced
INDIA: Country issuing the Gazette notification.
NEW DELHI: Location of publication, likely the capital of India.
JUNE 11, 2025: Date of the Gazette publication.
JYAISTHA 21, 1947: Date according to the Indian national calendar.
MINISTRY OF FINANCE: The government ministry responsible for revenue.
Department of Revenue: Department within the Ministry of Finance.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS: Authority issuing the notification.
Customs Act, 1962: The primary legislation authorizing the notification (52 of 1962).
No. 422025CUSTOMS N.T.: Notification number.
S.O. 2557E: Notification number.
No. 362001Customs N.T.: The principal notification being amended.
August 3, 2001: Date of the principal notification.
S. O. 748 E: Notification number of principal notification.
TABLE1: Table heading within the notification.
TABLE2: Table heading within the notification.
TABLE3: Table heading within the notification.
No. 502017Customs: Notification number referenced in TABLE 2.
30.06.2017: Date of the referenced notification.
MEGHA BANSAL: Under Secy.
F. No. 467012025Cus.V: File number for the notification
No. 382025Customs N.T.: Notification number that was amended
30th May 2025: Date of the amended notification
S.O. 2438 E: Notification number of the amended notification
Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi110064: Location of printing.
Controller of Publications, Delhi110054: Publisher of the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-11062025-263732
CG-DxLx-xEG-I1D1H0x6x2x0 25-263732
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2493] नई दिल्ली, बधु िार, िनू 11, 2025/ज्य ेष्ठ 21, 1947
No. 2493] NEW DELHI, WEDNESDAY, JUNE 11, 2025/JYAISTHA 21, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोड)ड
अजधसचू ना
नई दिल्ली, 11 िून, 2025
स.ं 42/2025-सीमा िल्ु क (ग.ैटै.)
का.आ. 2557(अ).—सीमा शुल्क अधिनियम, 1962 (1962 का 52) की िारा 14 की उपिारा (2) द्वारा
प्रित्त शक्तियों का प्रयोग करि े हुए, केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्,ड इस बाि से संिुष्ट होिे पर कक ऐसा
करिा आवश्यक एवं समीचीि है, एिद्दद्दवारा, भारि सरकार, ववत्त मंत्रालय (राजस्व ववभाग) की अधिसूचिा सं. 36/2001-
सीमा शुल्क (ग.ै टै.), दििांक 3 अगस्ि, 2001, क्जसे का.आ. 748 (अ), दििांक 3 अगस्ि, 2001 के िहि भारि के
राजपत्र, असािारण के भाग-II, खंर्-3, उपखंर् (ii) में प्रकाशशि ककया गया था, में निम्िशलखखि संशोिि करिा है,
अथाडि:्-
उति अधिसूचिा में, सारणी-1, सारणी-2 और सारणी-3 के स्थाि पर निम्िशलखखि सारखणयााँ प्रनिस्थावपि की
जाएाँगी, अथाडि:्-
3773 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
"सारणी-1
क्रम. सं. अध्याय/शीर्ष/उपशीर्ष/ टैरिफ मूल्य
माल का विििण
टैरिफ मद (अमिीकी डालि प्रवि मीवटिक टन)
(1) (2) (3) (4)
1 1511 10 00 कच्चा पॉम ऑयल 965(अर्ाषि कोई परिििषन नही)ं
2 1511 90 10 आि बी डी पॉम ऑयल 1018(अर्ाषि कोई परिििषन नही)ं
3 1511 90 90 अन्य पॉम ऑयल 992(अर्ाषि कोई परिििषन नही)ं
4 1511 10 00 कच्चा पामोवलन 1023(अर्ाषि कोई परिििषन नही)ं
5 1511 90 20 आि बी डी पामोलीन 1026(अर्ाषि कोई परिििषन नही)ं
6 1511 90 90 अन्य पामोलीन 1025(अर्ाषि कोई परिििषन नही)ं
7 1507 10 00 सोयाबीन का कच्चा िेल 1092(अर्ाषि कोई परिििषन नही)ं
8 7404 00 22 पीिल स्क्रै प (सभी ग्रेड) 5483(अर्ाषि कोई परिििषन नही)ं
सारणी-2
क्रम. सं. अध्याय/शीर्ष/
टैरिफ मूल्य
उपशीर्ष/ टैरिफ माल का विििण
(अमिीकी डालि)
मद
(1) (2) (3) (4)
1 71 या 98 स्वणष, वकसी भी रूप में, विसके सम्बन्ध में अविसूचना 1067 प्रवि 10
संख्या 50/2017-सीमा शुल्क, वदनांक 30.06.2017 की प्रविवि ग्राम(अर्ाषि कोई
संख्या 356 के अंिर्षि लाभ प्राप्त वकया र्या हो परिििषन नही)ं
2 71 या 98 ििि, वकसी भी रूप में, विसके सम्बन्ध में अविसूचना
संख्या 50/2017-सीमा शुल्क, वदनांक 30.06.2017 की प्रविवि 1189 प्रवि वकलोग्राम
संख्या 357 के अंिर्षि लाभ प्राप्त वकया र्या हो
(i) ििि, पदकीय या ििि वसक्ो ंसे वभन्न वकसी भी रूप
में, विसकी ििि अंििषस्तु 99.9 प्रविशि से कम नही ंहै
या उपशीर्ष 7106 92 के अिीन आने िाले ििि के अिष
विवनवमषि प्ररूप;
3 71 (ii) पदकीय या ििि वसक्े , विसकी ििि अंििषस्तु 99.9 1189 प्रवि वकलोग्राम
प्रविशि से कम नही ंहै या डाक, कु रियि या सामान के
माध्यम से ऐसे माल के आयाि से वभन्न उपशीर्ष 7106
92 के अिीन आने िाले ििि के अिष विवनवमषि प्ररूप।
स्पष्टीकरण - इस प्रविवि के प्रयोिनो ंके वलए, वकसी भी प्ररूप
में ििि के अंिर्षि विदेशी मुद्रा के वसक्े , ििि से बने आभूर्ण
या ििि से बनी िस्तुएं नही ंहैं।
(i) स्वणष बाि, िोला बाि से वभन्न, विस पि विवनमाषणकिाष
या रियाइनि का खुदा हुआ क्रम संख्यांक औि वमवटिक
यूवनटो ंमें भाि अवभव्यक्त है;
(ii) स्वणष वसक्े , विसमें 99.5 प्रविशि से अन्यून स्वणष है, 1067 प्रवि 10 ग्राम
4 71 औि स्वणष प्राप्तप्तयां, डाक, कु रियि या बैर्ेि के माध्यम (अर्ाषि कोई परिििषन
से ऐसे माल के आयाि से वभन्न। नही)ं[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
स्पष्टीकरण - इस प्रविवि के प्रयोिन के वलए, "स्वणष प्राप्तप्तयां"
से कोई छोटा संघटक, िैसे हुक, क्लास्प, क्लैंप, वपन, कै च, स्क्रू
बैक, विसका उपयोर् पूणष आभूर्ण या उसके वकसी भार् को
स्र्ान में िोड़े िखने के वलए वकया िािा है, अवभप्रेि है।
सारणी-3
क्रम. सं. अध्याय/शीर्ष/ टैरिफ मूल्य
उपशीर्ष/ टैरिफ माल का विििण (अमिीकी डालि प्रवि
मद मीवटिक टन)
(1) (2) (3) (4)
1 6970 (अर्ाषि कोई
080280 सुपािी
परिििषन नही)ं”
2. यह अजधसूचना 12 िून, 2025 से प्रभािी होगी I
[फा. सं. 467/01/2025-सीमा शुल्क.V]
मेघा बंसल, अिि सवचि
नोट:- मूल अजधसूचना भारत के रािपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) म ें अजधसूचना सं. 36/2001- सीमा िुल्क (गै.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. 38/2025-सीमािुल्क (गै.टै.), दिनांक 30 मई 2025, जिसे का.आ. 2438 (अ) दिनांक 30 मई 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 थी I
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 11th June, 2025
No. 42/2025-CUSTOMS (N.T.)
S.O. 2557(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/
Tariff value
Sl. No. sub-heading/tariff Description of goods
(US $Per Metric Tonne)
item
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 965 (i.e., no change)
2 1511 90 10 RBD Palm Oil 1018(i.e., no change)
3 1511 90 90 Others – Palm Oil 992(i.e., no change)
4 1511 10 00 Crude Palmolein 1023(i.e., no change)
5 1511 90 20 RBD Palmolein 1026(i.e., no change)
6 1511 90 90 Others – Palmolein 1025(i.e., no change)
7 1507 10 00 Crude Soya bean Oil 1092(i.e., no change)
8 7404 00 22 Brass Scrap (all grades) 5483(i.e., no change)4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
TABLE-2
Sl. Chapter/ heading/ Description of goods
No. sub-heading/tariff Tariff value
item (US $)
(1) (2) (3) (4)
Gold, in any form, in respect of which the
benefit of entries at serial number 356 of the 1067 per 10 grams
71 or 98
1. Notification No. 50/2017-Customs dated (i.e., no change)
30.06.2017 is availed
Silver, in any form, in respect of which the
benefit of entries at serial number 357 of the 1189 per kilogram
71 or 98
Notification No. 50/2017-Customs dated
2.
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;
3. 71 (ii) Medallions and silver coins having silver 1189 per kilogram
content not below 99.9% or semi-
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, jewellery made of silver or
articles made of silver.
(i) Gold bars, other than tola bars,
bearing manufacturer’s or refiner’s
engraved serial number and weight
expressed in metric units;
71 (ii) Gold coins having gold content not
1067 per 10
4.
below 99.5% and gold findings, other
grams (i.e., no
than imports of such goods through post,
change)
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.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
TABLE-3
Sl. Chapter/ heading/ Description of goods
No. sub-heading/tariff Tariff value
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 12th day of June, 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. 38/2025-Customs (N.T.),
dated the 30th May 2025 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii),
vide number S.O. 2438 (E), dated 30th May 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.