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Date: 2025-09-17 Category: Extra Ordinary State: Union Government Country: India

Notifications of Customs issued to give effect to the recommendations of the 56th GST Council

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document comprises three notifications from the Ministry of Finance, Department of Revenue, concerning amendments to customs regulations. The notifications, numbered 392025, 372025 and 382025/Customs, modify existing notifications related to the Customs Act of 1962 and the Customs Tariff Act of 1975. All three notifications come into force on September 22, 2025. Key Points / Main Content: Notification 392025/Customs (G.S.R. 643E): * Amends notification No. 502017Customs, dated June 30, 2017. * Substitutes the entry "18" in column 5 against S. No. 404 in the Table of the said notification. Notification 372025/Customs (G.S.R. 644E): * Amends notification No. 192019Customs, dated July 6, 2019. * Inserts new items (Sl.No. 24 to 41) related to Flight/Target Motion Simulators and other military equipment in the Table after Sl. No. 23. These items include parts, subassemblies, and technical documentation for various military goods and equipment. Notification 382025/Customs (G.S.R. 645E): * Amends notification No. 292025Customs, dated May 9, 2025. * Inserts the phrase "and from the whole of the integrated tax leviable thereon under subsection 7 of section 3 of the said Customs Tariff Act" after "specified in the said Schedule" in the opening paragraph. Impact Analysis: Central Government: * Impact: Responsible for implementing and enforcing the amended customs regulations. * Action Required: Update internal procedures and communicate the changes to relevant departments and personnel. Customs Officials: * Impact: Must apply the updated regulations when assessing and processing customs duties and tariffs. * Action Required: Familiarize themselves with the specific amendments and ensure correct application from September 22, 2025. Importers/Exporters of Military Goods: * Impact: Changes in customs duties and tariffs may affect the cost of importing/exporting specific military equipment, parts and related technical documentation. * Action Required: Review existing and planned transactions to assess the financial impact of the amendments, particularly for goods listed in Notification 372025/Customs. Businesses Dealing with Flight/Target Motion Simulators and Related Parts: * Impact: May experience changes in customs duties related to the import/export of these simulators and parts. * Action Required: Understand the implications of the new inserted items (Sl.No. 24 and 25) in the Table in Notification 372025/Customs.

Key Entities Referenced

Customs Act, 1962: Governs customs duties and regulations. Customs Tariff Act, 1975: Specifies tariff rates for imported goods. Ministry of Finance, Department of Revenue: The government body responsible for issuing the notifications related to customs duties. New Delhi: Location where the notifications are issued. Notification No. 192019 Customs: Amended notification which lists specific defense-related items and their customs exemptions.
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6165रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एxलxx.-GअID.-H1x8x0x9 2025-266208 CG-DLxx-ExG-I1D8E0x9x2x0 25-266208 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 599] नई दिल्ली, बुधिार, जसतम्ब र 17, 2025/भाद्र 26, 1947 No. 599] NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 17 जसतम्बर, 2025 सख्ं या 39/2025-सीमािल्ु क सा.का.जन. 643(अ).—केंद्रीय सरकार, सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) तथा सीमािुल्क टैररफ अजधजनयम, 1975 (1975 का 51) की धारा 3 की उप-धारा (12) द्वारा प्रित्त िजियों का प्रयोग करते हुए, यह संतुष्ट होने पर दक ऐसा करना लोकजहत म ें आिश्यक ह,ै भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 50/2017-सीमािुल्क, दिनांक 30 िनू , 2017, िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें संख्यांक सा.का.जन. 785(अ), दिनांक 30 िून, 2017 द्वारा प्रकाजित की गई थी, म ेंजनम्नजलजखत संिोधन करती ह,ै यथा:- उि अजधसूचना की सारणी म,ें क्रम संख्या 404 के सामन,े स्ट्तभं (5) म ें प्रजिजष्ट के स्ट्थान पर “18%” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 2. यह अजधसूचना 22 जसतम्बर, 2025 स े प्रिृत्त होगी। [फा.स.ं सीबीआईसी-190341/188/2025-टीआरय]ू धीरि िमा,ा अिर सजचि रटप्पणी: मलू अजधसूचना संख्या 50/2017-सीमािुल्क, दिनांक 30 िून, 2017, भारत के रािपत्र, असाधारण, भाग II, खडं 3, उपखंड (i) म ें संख्यांक सा.का.जन. 785(अ), दिनांक 30 िून, 2017 द्वारा प्रकाजित की गई थी और 6165 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अजधसूचना संख्या 31/2025-सीमािुल्क, दिनांक 30 मई, 2025 द्वारा अंजतम बार संिोजधत की गई थी िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें संख्यांक सा.का.जन. 355 (अ), दिनांक 30 मई, 2025 द्वारा प्रकाजित की गई थी। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th September, 2025 No. 39/2025-Customs G.S.R. 643(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975), 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 in the Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:- In the said notification, in the Table, against S. No. 404, for the entry in column (5), the entry “18%” shall be substituted. 2. This notification shall come into force on the 22nd day of September, 2025. [F. No. CBIC-190341/188/2025-TRU] DHEERAJ SHARMA, Under Secy. Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 785(E), dated the 30th June, 2017 and was last amended vide notification No. 31/2025-Customs, dated the 30th May, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 355(E), dated the 30th May, 2025. अजधसचू ना नई दिल्ली, 17 जसतम्बर, 2025 सख्ं या 37/2025-सीमािल्ु क सा.का.जन.644(अ).—सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) और सीमा िुल्क टैररफ अजधजनयम, 1975 (1975 का 51) की धारा 3 की उप-धारा (12) के तहत प्रित्त िजियों का प्रयोग करते हुए, केंद्र सरकार, इस बात स े संतष्टु होते हुए दक ऐसा करना िनजहत म ें आिश्यक ह,ै एतद्द्वारा, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सख्ं या 19/2019-सीमा िल्ु क, दिनांक 6 िलु ाई, 2019, जिसे भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ें सा.का.जन. 476(अ), दिनाकं 6 िुलाई, 2019 के तहत प्रकाजित दकया गया था, म ें जनम्नजलजखत संिोधन करती ह,ै अथाात:् - उि अजधसूचना म,ें सारणी म,ें क्रम संख्या 23 और उसस े संबंजधत प्रजिजष्टयों के बाि, जनम्नजलजखत सजम्मजलत दकया िाएगा, अथाात:् - (1) (2) (3) “24 88, 8536 फ्लाइट मोिन जसमुलेटर और उसके जहस्ट्स े 25 88, 8536 टारगेट मोिन जसमुलेटर और उसके जहस्ट्स े[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 26 कोई भी अध्याय एचएसीएफएस के पुिे, उप-समुच्चय 27 84, 85 लो नॉइज़ एम्पलीफायर (हमेरटक सील दकया हुआ), िटें गाइड असेंबली-ररटन,ा िेंट गाइडेड असेंबली-सप्लाई, एमआरएसएएम जसस्ट्टम के जलए िेंट गाइड असबें ली-एनबीसी 28 84, 85, 87, 90, 93 आईएडब्लल्यडू ीएस के पुि ेऔर उप-समुच्चय 29 88 सैन्य पररिहन जिमान (सी-140, सी-295 एमडब्लल्यू) 30 89 डीप सबमिेंस रेस्ट््य ू िेसल 31 89 मानि रजहत अंडरिाटर िेसल/प्लेटफॉम ा 32 8807 लडाकू जिमानों के जलए इिे्िन सीटें 33 8506 ड्रोन और जििेष उपकरणों के जलए उच्च प्रििना िाली बैटरी 34 8525 घटक और सहायक उपकरणों के साथ सॉफ्टिेयर-पररभाजषत रेजडयो सजहत संचार उपकरण 35 9019, 9020 एयर डाइविंग, रीब्रीथर सेट, डाइविंग जसस्ट्टम, घटक और सहायक उपकरण 36 89 नौसेना िाय ु पररसंपजत्तयों के जलए सोनोबॉय 37 93 िहाि स े लॉन्च की िाने िाली जमसाइलें 38 93 100 जममी स े अजधक कैजलबर िाले रॉकेट 39 88 सैन्य उपयोग के जलए आरपीए (ररमोट पायलट एयरक्राफ्ट) 40 कोई भी अध्याय तोपखाने के हजथयार, राइफल, जिमान, जमसाइल आदि िैसी िस्ट्तुओं के पुिे, उप-समुच्चय, अजतररि पुि,े सहायक उपकरण, औिार, परीक्षण उपकरण, साजहत्य, जसिाय 12.7जममी एसआरसीिी, 155जममी/45 कैजलबर, धनषु , एल-70 गन, 84जममी आरएल एमके- III, एके-630 नेिल गन, लाइट मिीन गन, एमएिी गन 41 49 उपरोि क्र.स.ं 1 स े 40 पर उजल्लजखत िस्ट्तओंु के संबंध म ें तकनीकी िस्ट्तािेि” 2. यह अजधसूचना 22 जसतंबर, 2025 को लागू होगी। [फा. स.ं सीबीआईसी-190341/188/2025-टीआरय]ू धीरि िमा,ा अिर सजचि रटप्पणी: मूल अजधसूचना संख्या 19/2019-सीमा िल्ु क, दिनाकं 6 िलु ाई, 2019, को भारत के रािपत्र, असाधारण, म ें सा.का.जन. 476(अ), दिनांक 6 िुलाई, 2019 के तहत प्रकाजित दकया गया था और अंजतम बार अजधसूचना संख्या 02/2025-सीमा िल्ु क, दिनांक 16 िनिरी, 2025 द्वारा संिोजधत दकया गया था, जिसे भारत के रािपत्र, असाधारण, म ेंसा.का.जन. 105(अ), दिनांक 1 फरिरी, 2025 के तहत प्रकाजित दकया गया था। NOTIFICATION New Delhi, the 17th September, 2025 No. 37/2025-Customs G.S.R. 644(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] do, hereby hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 19/2019- Customs, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 476 (E), dated the 6th July, 2019, namely:- In the said notification, in the Table, after the Sl.No. 23 and the entries relating thereto, the following shall be inserted, namely: - (1) (2) (3) “24 88, 8536 Flight Motion Simulator and its parts 25 88, 8536 Target Motion Simulator and its parts 26 Any Chapter Parts, sub-assemblies of HACFS 27 84, 85 Low noise amplifier (Hermetic sealed), vent guide assembly- Return vent guided assembly-supply, vent guide assembly- NBC for MRSAM system 28 84, 85, 87, 90, 93 Parts and sub-assemblies of IAWDS 29 88 Military transport aircraft (C-140, C-295 MW) 30 89 Deep submergence rescue vessel 31 89 Unmanned Underwater vessels/platforms 32 8807 Ejection Seats for fighter aircrafts 33 8506 High performance batteries for drones and specialised equipment 34 8525 Communication devices including software defined radios with component and accessories 35 9019, 9020 Air diving, rebreather sets, diving systems, components and accessories 36 89 Sonobuoys for Naval Air Assets 37 93 Ship launched missiles 38 93 Rockets with calibre more than 100 mm 39 88 RPA (Remote Pilot Aircraft) for military use 40 Any Chapter Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts, missiles, etc. except for 12.7mm SRCG, 155mm/45 Cal, Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Guns, Light Machine Guns, MAG Gun 41 49 Technical documentation in respect of Goods mentioned at Sl.Nos. 1 to 40 above” 2. This notification shall come into force on the 22nd day of September, 2025. [F. No. CBIC-190341/188/2025-TRU] DHEERAJ SHARMA, Under Secy. Note: The principal notification No. 19/2019-Customs, dated the 6th July, 2019 was published in the Gazette of India, Extraordinary, vide number GSR 476 (E), dated the 6th July, 2019 and last amended by notification No. 02/2025-Customs dated 16th January, 2025 published in the Gazette of India, Extraordinary, vide number GSR 105(E), dated the 1st February, 2025.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5 अजधसचू ना नई दिल्ली, 17 जसतम्बर, 2025 सख्ं या 38/2025-सीमािल्ु क सा.का.जन. 645(अ).— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) के तहत प्रित्त िजियों का प्रयोग करते हुए, केंद्र सरकार, इस बात स े संतष्टु होत े हुए दक ऐसा करना िनजहत म ें आिश्यक ह,ै एतद्द्वारा, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 29/2025-सीमा िुल्क, दिनांक 9 मई, 2025, जिसे भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) म ें सा.का.जन. 302(अ), दिनांक 9 मई, 2025 के तहत प्रकाजित दकया गया था, म ेंजनम्नजलजखत संिोधन करती ह,ै अथाात:् - उि अजधसूचना म,ें आरंजभक पैराग्राफ म,ें "सम्पणू ा सीमािुल्क स े " िब्लिों के बाि, जनम्नजलजखत सजम्मजलत दकया िाएगा, अथाात:् - “और उि सीमा िुल्क टैररफ अजधजनयम की धारा 3 की उप-धारा (7) के तहत उस पर लगन ेिाले संपूण ा एकीकृत कर स”े । 2. यह अजधसूचना 22 जसतंबर, 2025 को लागू होगी।. [फा. स.ं सीबीआईसी-190341/188/2025-टीआरय]ू धीरि िमा,ा अिर सजचि रटप्पणी: मलू अजधसूचना संख्या 29/2025-सीमा िुल्क, दिनांक 9 मई, 2025, को भारत के रािपत्र, असाधारण, म ें सा.का.जन. 302(अ), दिनांक 9 मई, 2025 के तहत प्रकाजित दकया गया था। NOTIFICATION New Delhi, the 17th September, 2025 No. 38/2025-Customs G.S.R. 645(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, 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 in the Ministry of Finance (Department of Revenue) No. 29/2025-Customs, dated the 9th May, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 302 (E), dated the 9th May, 2025, namely:- In the said notification, in the opening paragraph, after the words “specified in the said Schedule”, the following shall be inserted, namely:- “and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act”. 2. This notification shall come into force on the 22nd day of September, 2025. [F. No. CBIC-190341/188/2025-TRU] DHEERAJ SHARMA, Under Secy. Note: The principal notification No. 29/2025-Customs, dated the 9th May, 2025 was published in the Gazette of India, Extraordinary, vide number GSR 302 (E), dated the 9th 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.

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