## Policy Analysis Report: Customs Amendment Notification No. 312025
**1. Executive Summary:**
This report analyzes Notification No. 312025/Customs, dated May 30, 2025, an amendment to existing customs policies under the Customs Act, 1962 and the Finance Act, 2021. The amendment modifies two prior notifications: 50/2017/Customs and 64/2023/Customs. The key changes involve substituting entries in specific tables within these prior notifications and adjusting a deadline for a provision within Notification 64/2023/Customs. The amendment aims to adjust specific customs procedures, impacting businesses involved in international trade.
**2. Introduction:**
This report provides an informative analysis of Notification No. 312025/Customs, dated May 30, 2025. This analysis is based solely on the content of the provided policy text and aims to elucidate the changes introduced by the amendment and their potential implications.
**3. Policy Overview:**
This notification is an *amendment* to the following existing policies:
* Notification No. 50/2017/Customs, dated June 30, 2017.
* Notification No. 64/2023/Customs, dated December 07, 2023.
The core objective of this amendment, as inferred from the text, is to adjust existing regulations pertaining to customs duties and procedures, potentially impacting import/export activities.
**4. Background and Rationale:**
This amendment likely addresses the need to fine-tune specific aspects of the customs regulations outlined in Notifications 50/2017/Customs and 64/2023/Customs. The specific amendment to notification 50/2017 substitutes entries in column 4 (likely specifying a duty or tax amount) for items S. No. 57, 61, and 70 from their previous entries to the number "10". This amendment likely revises the customs duty or tax for specific imported/exported items. The extension of the deadline in notification 64/2023 suggests the initial deadline may have been impractical, required adjustment, or was linked to other delayed governmental milestones.
**5. Key Provisions / Changes:**
This notification introduces the following changes:
* **Amendment to Notification 50/2017/Customs:** For entries corresponding to S. No. 57, 61, and 70 in the Table, the entry in Column 4 is changed *from the original value to "10"*. This indicates a revised custom duty or tax amount for the specific items. The effect is a change in tax implication of the goods listed in S. No. 57, 61, and 70, potentially impacting import/export costs and pricing.
* **Amendment to Notification 64/2023/Customs:** For Sl. No. 1 in the Table, the date "31st day of May, 2025" in Column 4 is changed to "31st day of March, 2026". This provides an extension on the applicability of certain guidelines. This change provides an additional ten months for compliance or applicability of the original provision, potentially affecting businesses' planning and timelines.
**6. Target Audience and Stakeholders:**
The primary target audience includes importers, exporters, customs brokers, and businesses involved in international trade dealing with the specific items affected by the changes to Notification 50/2017/Customs (S. No. 57, 61, and 70). The change to notification 64/2023/Customs affects whoever was initially impacted by item Sl. No. 1 under the original notification. Government agencies involved in customs administration and revenue collection are also key stakeholders.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Ministry of Finance, Department of Revenue, is the responsible agency.
* **Timelines:** The notification comes into force with immediate effect (as of May 30, 2025). Businesses must comply with the revised customs duties and the new compliance deadline. The altered customs duties as a result of the changes to notification 50/2017 are effective immediately.
* The adjusted deadline for compliance from notification 64/2023 allows affected parties to re-evaluate their compliance strategy in accordance to the new deadline.
**8. Expected Outcomes / Impact of Changes:**
The intended outcome of these changes includes:
* Adjusted revenue collection based on the revised customs duties for the items in Notification 50/2017/Customs. The change in duty to "10" can have varying impacts based on the original duty applied.
* The extension provided by the amendment to Notification 64/2023/Customs will likely provide businesses with more time to comply with the relevant regulations, potentially avoiding penalties or disruptions.
**9. Conclusion:**
Notification No. 312025/Customs introduces specific amendments to existing customs policies, impacting customs duties for certain items and extending a compliance deadline. Businesses involved in international trade need to take note of these changes to ensure compliance and adjust their operations accordingly. The notification demonstrates the government's ongoing efforts to refine customs regulations and adapt to evolving economic circumstances.
Key Entities Referenced
INDIA: Country issuing the gazette notification.
NEW DELHI: Location where the notification was issued.
MAY 30, 2025: Date of the notification.
JYAISTHA 9, 1947: Date in the Indian national calendar corresponding to the Gregorian date.
MINISTRY OF FINANCE: Issuing ministry for the notification.
Department of Revenue: Department within the Ministry of Finance responsible for the notification.
NOTIFICATION: Type of document.
No. 312025Customs: Notification number related to customs.
G.S.R. 355E: Gazette of India, Statutory Rules notification number.
Customs Act, 1962: Law being amended by the notification. (52 of 1962)
Finance Act, 2021: Law being amended by the notification. (13 of 2021)
Central Government: The governing authority issuing the notification.
Government of India: The governing authority whose notifications are being amended.
502017Customs: Notification being amended.
June 30, 2017: Date of the notification 502017Customs.
Gazette of India: Official government publication.
G.S.R. 785 E: Gazette of India, Statutory Rules notification number for 502017Customs.
642023Customs: Notification being amended.
07th December, 2023: Date of the notification 642023Customs.
G.S.R. 884E: Gazette of India, Statutory Rules notification number for 642023Customs.
31st day of May, 2025: Date mentioned within the 642023Customs notification to be amended.
31st day of March, 2026: New date to replace '31st day of May, 2025' in the 642023Customs notification.
F. No. 190354682025TRU: File number associated with the notification.
DHEERAJ SHARMA: Under Secretary signing the notification.
252025Customs: Earlier amendment to Notification No. 502017Customs.
30th April, 2025: Date of earlier amendment to Notification No. 502017Customs.
G.S.R. 273E: Gazette of India, Statutory Rules notification number for the earlier amendment to Notification No. 502017Customs.
172025Customs: Earlier amendment to Notification No. 642023Customs.
7th March, 2025: Date of earlier amendment to Notification No. 642023Customs.
G.S.R. 165 E: Gazette of India, Statutory Rules notification number for the earlier amendment to Notification No. 642023Customs.
Government of India Press, Ring Road, Mayapuri, New Delhi110064: Location of the printing press.
Controller of Publications, Delhi110054: Publisher of the Gazette of India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30052025-263480
CG-DxLx-xEG-I3D0H0x5x2x0 25-263480
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 312] नई दिल्ली, िक्रु िार, मई 30, 2025/ज्य ेष्ि 9, 1947
No. 312] NEW DELHI, FRIDAY, MAY 30, 2025/JYAISTHA 9, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 30 मई, 2025
स.ं 31/2025-सीमा िल्ु क
सा.का.जन. 355(अ).—जित्त अजधजनयम, 2021 (2021 का 13) की धारा 124 के साथ पठित सीमा िुल्क
अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) के तहत प्रित्त िजियों का प्रयोग करते हुए, केन्द्र सरकार,
इस बात स ेसंतुष्ट होते हुए दक ऐसा करना िनजहत म ेंआिश्यक ह,ै एतिद्वारा, नीच ेिी गई सारणी के कॉलम (2) म ेंजिजनर्ििष् ट
भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की जनम् नजलजखत अजधसूचनाओं को, उक्त सारणी के कॉलम (3) की तत्स ंबंधी
प्रजिजष्ट म ें जिजनर्िष्ि ट सीमा तक संिोधन करती ह,ै यथा: -
3552 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
सारणी
क्र.सं. अजधसूचना संख् या और दिनांक संिोधन
(1) (2) (3)
1. 50/2017-सीमा िुल्क, दिनांक 30 िून, उि अजधसूचना म,ें सारणी म ें :
2017, सा.का.जन. 785(अ), दिनांक 30 i. क्रम संख् या 57 के समक्ष, कॉलम (4) म,ें प्रजिजष्ट के
िून, 2017, के तहत भारत के रािपत्र, जलए, प्रजिजष्ट "10%" प्रजतस्ट्थाजपत की िाएगी;
असाधारण, भाग ।।, खंड 3, उप-खंड (i) में ii. क्रम संख् या 61 के समक्ष, कॉलम (4) म,ें प्रजिजष्ट के
प्रकाजित जलए, प्रजिजष्ट "10%" प्रजतस्ट्थाजपत की िाएगी;
iii. क्रम संख् या 70 के समक्ष, कॉलम (4) म,ें प्रजिजष्ट के
जलए, प्रजिजष्ट "10%" प्रजतस्ट्थाजपत की िाएगी;
2 . 64/2023-सीमा िुल्क, दिनांक 07 उि अजधसूचना म,ें सारणी म,ें क्रम संख्या 1 के सामन,े
दिसम् बर, 2023, सा.का.जन. 884(अ), कॉलम (4) म,ें िब्ि और अक्षर "31 मई, 2025" के
दिनांक 07 दिसम् बर, 2023 के तहत भारत स्ट्थान पर, िब्ि और अक्षर "31 माच,ि 2026" को
के रािपत्र, असाधारण, भाग ।।, खंड 3, प्रजतस्ट् थाजपत दकया िाएगा।
उप खडं (i) में प्रकाजित
2. यह अजधसूचना तत्काल प्रभाि से लाग ूहोगी।
[फा. सं. 190354/68/2025-टीआरयू]
धीरि िमाि, अिर सजचि
नोट:
1. प्रधान अजधसूचना संख् या 50/2017-सीमा िुल्क, दिनांक 30 िून, 2017 को सा.का.जन. 785(अ), दिनांक 30 िून,
2017 के तहत भारत के रािपत्र, असाधारण, भाग ।।, खंड 3, उप-खंड (i) में प्रकाजित की गई थी और इसम ें अंजतम
बार अजधसूचना संख्या 25/2025-सीमा िुल्क, दिनांक 30 अप्रलै , 2025 जिसे सा.का.जन. 273 (अ), दिनांक 30 अप्रलै ,
2025 के तहत प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था।
2. प्रधान अजधसूचना संख् या 64/2023-सीमा िल्ु क, दिनांक 7 दिसम् बर, 2023 को सा.का.जन. 884(अ),
दिनांक 7 दिसम् बर, 2023 के तहत भारत के रािपत्र, असाधारण, भाग ।।, खंड 3, उप-खंड (i) में प्रकाजित की गई
थी और इसमें अंजतम बार अजधसूचना संख्या 17/2025-सीमा िुल्क, दिनांक 7 माचि, 2025 जिसे सा.का.जन. 165
(अ), दिनांक 7 माच,ि 2025 के तहत प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 30th May, 2025
No. 31/2025-Customs
G.S.R. 355(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the
Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below,
to the extent specified in the corresponding entries in column (3) of the said Table, namely:-
TABLE
S. No. Notification No. Amendments
and Date
(1) (2) (3)
1. 50/2017-Customs, dated the In the said notification, in the TABLE, -
30th June, 2017, published in i. against S. No. 57, in column (4), for the entry, the entry
the Gazette of India, “10%” shall be substituted;
Extraordinary, Part II, ii. against S. No. 61, in column (4), for the entry, the entry
Section 3, Sub-section (i), “10%” shall be substituted;
vide number G.S.R. 785 (E), iii. against S. No. 70, in column (4), for the entry, the entry
dated the 30th June, 2017 “10%” shall be substituted;
2. 64/2023-Customs, dated the In the said notification, in the TABLE, against Sl. No. 1, in
07th December, 2023, Column (4), for the words and figures “31st day of May, 2025”,
published in the Gazette of the words and figures “31st day of March, 2026” shall be
India, Extraordinary, Part II, substituted.
Section 3, Sub-section (i),
vide number G.S.R. 884(E),
dated the 07th December,
2023
2. This notification shall come into force with immediate effect.
[F. No. 190354/68/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note:
1. 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. 25/2025-Customs, dated the 30th April, 2025, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 273(E), dated the 30th April, 2025.
2. The principal notification No. 64/2023-Customs, dated the 07th December, 2023, was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 884(E), dated the 07th December,
2023, and was last amended vide notification No. 17/2025-Customs, dated the 7th March, 2025, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 165 (E), dated the
7th March, 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.