**Executive Summary**
This notification, issued by the Ministry of Finance (Department of Revenue) on September 25, 2025, amends Notification No. 50/2017-Customs, dated June 30, 2017, regarding customs duties. It extends the validity of certain tariff concessions, with revisions taking effect from September 30, 2025. The notification is published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i).
**Key Points / Main Content**
* **Amendments to the Table in the Original Notification:**
* **S. No. 597:** Replaces the second proviso with two new provisos:
* Item (i) ceases to have effect after September 30, 2025.
* Items (iii) and (v) cease to have effect after September 30, 2027.
* **S. Nos. 598, 601, 602, and 603:** Substitutes the figure "2025" with "2027" in column (3) of each respective entry.
* **Effective Date:**
* The amendments come into effect on September 30, 2025.
**Impact Analysis**
**Stakeholder: Central Government**
**Impact**
The Central Government, specifically the Ministry of Finance (Department of Revenue), is responsible for implementing and overseeing the changes to customs duty regulations.
**Action Required**
Ensure compliance with the amended notification and communicate the changes to relevant customs authorities and stakeholders.
**Stakeholder: Businesses Involved in Import/Export**
**Impact**
Importers and exporters are affected by the extended validity of certain tariff concessions and changes to customs duties. Some tariff concessions, for certain items, that were initially intended to expire on September 30, 2025, will now remain in effect until September 30, 2027. However, item (i) under S. No. 597 tariff concessions will no longer be valid.
**Action Required**
Review import/export strategies and adjust as necessary to take into account the extended tariff concessions and adjust business decisions to factor that concessions for item (i) under S. No. 597 tariff concessions will no longer be valid.
**Stakeholder: Customs Authorities**
**Impact**
Customs authorities are responsible for enforcing the amended customs regulations.
**Action Required**
Update systems and procedures to reflect the changes outlined in the notification and ensure accurate assessment and collection of customs duties.
Key Entities Referenced
Customs Act, 1962: Governs customs laws and duties in India.
Customs Tariff Act, 1975: Defines the tariff rates applicable to goods imported into India.
Ministry of Finance (Department of Revenue): The government body responsible for matters relating to revenue, including customs.
Notification No. 50/2017-Customs: Original notification being amended, related to customs duties and published on June 30, 2017.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-25092025-266423
CG-DxLx-xEG-I2D5H0x9x2x0 25-266423
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 633] नई दिल्ली, बृहस्ट्प जतिार जसतम्ब र 25, 2025/आजश्ि न 3, 1947
No. 633] NEW DELHI, THURSDAY, SEPTEMBER 25, 2025/ASVINA 3, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 25 जसतम्ब र, 2025
स.ं 40/2025-सीमा िल्ु क
सा.का.जन. 717(अ).— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) और सीमा
िुल् क टैररफ अजधजनयम, 1975 (1975 का 51) की धारा 3 की उप-धारा (12) के तहत प्रित्त िजियों का प्रयोग करत े हुए
केन्द्र सरकार, इस बात से संतष्टु होते हुए दक ऐसा करना िनजहत में आिश्यक है, एतिद्वारा, भारत सरकार, जित्त मंत्रालय
(रािस्ट्ि जिभाग) की अजधसूचना संख्या 50/2017-सीमा िल्ु क, दिनांक 30 िून, 2017, जिसे सा.का.जन. 785 (अ),
दिनांक 30 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खण्ड 3, उप-खण्ड (i) म ेंप्रकाजित दकया गया था,
में आगे जनम्नजलजखत संिोधन करती ह,ै यथा :-
6429 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
उि अजधसूचना म,ें ताजलका म,ें -
(i) क्रम संख्या 597 के समक्ष, कॉलम (3) में, िसू रे परंतुक के स्ट्थान पर, जनम्नजलजखत परन्द्तुकों को प्रजतस्ट्थाजपत दकया
िाएगा, अथाात ् :-
“बिते दक मि (i) 30 जसतंबर, 2025 के बाि प्रभािी नहीं होगा।
बिते दक मि (iii) और (v) 30 जसतम्बर, 2027 के बाि प्रभािी नहीं होंग”े ।
(ii) क्रम संख्या 598 के समक्ष, कॉलम (3) म,ें अंक, "2025" के स्ट्थान पर, अंक, "2027" प्रजतस्ट्थाजपत दकया िाएगा;
(iii) क्रम संख्या 601 के समक्ष, कॉलम (3) म,ें अंक, "2025" के स्ट्थान पर, अंक, "2027" प्रजतस्ट्थाजपत दकया िाएगा;
(iv) क्रम संख्या 602 के समक्ष, कॉलम (3) म,ें अंक, "2025" के स्ट्थान पर, अंक, "2027" प्रजतस्ट्थाजपत दकया िाएगा;
(v) क्रम संख्या 603 के समक्ष, कॉलम (3) म,ें अंक, "2025" के स्ट्थान पर, अंक, "2027" प्रजतस्ट्थाजपत दकया िाएगा।
2. यह अजधसूचना दिनांक 30 जसतम्बर, 2025 से प्रभािी होगी.
[फा. सं. 190352/02/2023-टीआरयू]
धीरि िमा,ा अिर सजचि
नोट:- दिनांक 30 िून, 2017 की मलू अजधसूचना संख् या 50/2017-सीमा िल्ु क, सा.का.जन. 785(अ), दिनांक 30 िून,
2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खडं 3, उप-खडं (i) में प्रकाजित की गई थी और इसमें अंजतम
बार दिनांक 17 जसतम्बर, 2025 की अजधसूचना संख्या 39/2025-सीमा िुल्क, जिसे सा.का.जन. 643 (अ), दिनांक
17 जसतम्बर, 2025 के तहत भारत के रािपत्र, असाधारण, के भाग II, खडं 3, उप-खंड (i) में प्रकाजित दकया गया
था, के द्वारा संिोधन दकया गया था ।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 25th September, 2025
No. 40/2025-Customs
G.S.R. 717(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, 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:-[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
In the said notification, in the TABLE, -
(i) against S. No. 597, in column (3), for the second proviso, the following provisos shall be substituted,
namely:-
“Provided further that item (i) shall cease to have effect after 30th September, 2025:
Provided also that items (iii) and (v) shall cease to have effect after 30th September, 2027.”;
(ii) against S. No. 598, in column (3), for the figures, “2025”, the figures, “2027” shall be substituted;
(iii) against S. No. 601, in column (3), for the figures, “2025”, the figures, “2027” shall be substituted;
(iv) against S. No. 602, in column (3), for the figures, “2025”, the figures, “2027” shall be substituted;
(v) against S. No. 603, in column (3), for the figures, “2025”, the figures, “2027” shall be substituted.
2. This notification shall come into force with effect from 30th September, 2025.
[F. No.190352/02/2023-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. 39/2025-Customs, dated the 17th September, 2025, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.643(E), dated the
17th September, 2025.
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and Published by the Controller of Publications, Delhi-110054.