Home India Ministry of Finance Tariff value Notification under Section 14 of Customs Act...
Date: 2025-09-08 Category: Extra Ordinary State: Union Government Country: India

Tariff value Notification under Section 14 of Customs Act

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, Department of Revenue, amends a previous notification regarding tariff values for imported goods, as per Section 14 of the Customs Act, 1962. It revises TABLE1, TABLE2, and TABLE3, which list specific goods and their corresponding tariff values. The notification takes effect on September 9, 2025. Key Points / Main Content: * **Amendments to Tariff Values:** * TABLE1 is substituted with updated tariff values for various Palm Oils and Soya bean Oil, as well as Brass Scrap. The tariff values remain unchanged. * Crude Palm Oil: US 1060 per Metric Tonne * RBD Palm Oil: US 1066 per Metric Tonne * Others Palm Oil: US 1063 per Metric Tonne * Crude Palmolein: US 1079 per Metric Tonne * RBD Palmolein: US 1082 per Metric Tonne * Others Palmolein: US 1081 per Metric Tonne * Crude Soya bean Oil: US 1146 per Metric Tonne * Brass Scrap all grades: US 5555 per Metric Tonne * TABLE 2 is substituted with updated tariff values for Gold and Silver, in any form. The tariff values remain unchanged. * Gold, in any form, in respect of which the benefit of 71 or 98 entries at serial number 356 of the Notification No. 1157 per 10 grams 502017Customs dated 30.06.2017 is availed: 502017 per 10 grams * Silver, in any form, in respect of which the benefit of 71 or 98 entries at serial number 357 of the Notification No. 1257 per kilogram 502017Customs dated 30.06.2017 is availed: 502017 per kilogram * Silver, in any form, other than medallions and silver coins having silver content not below 99.9 or semimanufactured forms of silver falling under subheading 7106 92; Medallions and silver coins having silver content not below 99.9 or semimanufactured forms of silver falling under subheading 7106 92, other than imports of such goods through post, courier or baggage: 1257 per kilogram * Gold bars, other than tola bars, bearing manufacturers or refiners engraved serial number and weight expressed in metric units; Gold coins having gold content not below 99.5 and gold findings, other than imports of such goods through post, courier or baggage: 1157 per 10 grams * TABLE 3 is substituted with updated tariff values for Areca nuts. The tariff values remain unchanged. * Areca nuts: US 7463 per Metric Ton * **Effective Date:** The amendments take effect on September 9, 2025. Impact Analysis: Importers: Impact: Importers of crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, Gold and Silver, in any form and Areca nuts are subject to the revised tariff values. Action Required: Ensure that import transactions occurring on or after September 9, 2025, reflect the tariff values as specified in the updated tables. Customs Officials: Impact: Customs officials are responsible for enforcing the updated tariff values for the specified imported goods. Action Required: Implement the changes in tariff valuation as of September 9, 2025, and use the updated tables for assessment purposes. Central Board of Indirect Taxes and Customs: Impact: The board is responsible for the governance and oversight of customs operations, including the implementation of tariff valuations. Action Required: Monitor the implementation of this notification and address any issues or clarifications that may arise.

Key Entities Referenced

Customs Act, 1962: An act of the Indian Parliament that governs customs laws and regulations in India. Specifically, section 14 subsection 2 is referenced. Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning levy and collection of customs. Referred to as Central Board of Indirect Taxes Customs in the document. Ministry of Finance, Department of Revenue: A department of the Indian government responsible for economic policy, taxation, and financial regulations. The notification originates from this ministry. New Delhi: The location where the notification was issued. Gazette of India: An official government publication where notifications, rules, and regulations are published. Megha Bansal: Under Secretary who signed the notification. Notification No. 362001Customs N.T.: The principal notification being amended by this document, dated 3rd August, 2001. Notification No. 522025Customs N.T.: A previous amendment to the principal notification, dated 29th August 2025.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-08092025-266006 xxxGIDHxxx CG-DLxx-ExG-I0D8E0x9x2x0 25-266006 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 3965] नई दिल्ली, सोमवार, जसतम्ब र 8, 2025/भाद्र 17, 1947 No. 3965] NEW DELHI, MONDAY, SEPTEMBER 8, 2025/BHADRA 17, 1947 वित्त मंत्रालय (राजस्व विभाग) (कें द्रीय अप्रत्यक्ष कर एिं सीमा शुल्क बोर्ड) अविसूचना नई दिल्ली, 8 दितम्‍बर, 2025 सं. 53/2025-सीमा शुल्क (गै.टै.) का.आ. 4080(अ).—‍िीमा शुल्क अदिदनयम, 1962 (1962 का 52) की िारा 14 की उपिारा (2) द्वारा प्रित्‍त शक्तिय ों का प्रय ग करते हुए, कें द्रीय अप्रत्यक्ष कर एवों िीमा शुल्क ब र्ड, इि बात िे िोंतुष्ट ह ने पर दक ऐिा करना आवश्यक एवों िमीचीन है, एतद्द्वारा, भारत िरकार, दवत्त मोंत्रालय (राजस्व दवभाग) की अदििूचना िों. 36/2001-िीमा शुल्क (गै. टै.), दिनाोंक 3 अगस्त, 2001, दजिे का.आ. 748 (अ), दिनाोंक 3 अगस्त, 2001 के तहत भारत के राजपत्र, अिािारण के भाग-II, खोंर्-3, उपखोंर् (ii) में प्रकादशत दकया गया था, में दनम्नदलक्तखत िोंश िन करता है, अथाडत्:- उि‍अदििूचना में, िारणी-1, िारणी-2 और िारणी-3 के स्थान पर दनम्नदलक्तखत िारदणयााँ प्रदतस्थादपत की जाएाँगी, अथाडत्:- 5973 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] "सारणी-1 क्रम. िों. अध्याय/शीर्ड/उपशीर्ड/ टैररफ मूल्य माल का दववरण टैररफ मि (अमरीकी र्ालर प्रदत मीदटिक टन) (1) (2) (3) (4) 1 1511 10 00 कच्चा पॉम ऑयल 1060 (अथाडत क ई पररवतडन नही)ों 2 1511 90 10 आर बी र्ी पॉम ऑयल 1066 (अथाडत क ई पररवतडन नही)ों 3 1511 90 90 अन्य पॉम ऑयल 1063 (अथाडत क ई पररवतडन नही)ों 4 1511 10 00 कच्चा पाम दलन 1079 (अथाडत क ई पररवतडन नही)ों 5 1511 90 20 आर बी र्ी पाम लीन 1082 (अथाडत क ई पररवतडन नही)ों 6 1511 90 90 अन्य पाम लीन 1081 (अथाडत क ई पररवतडन नही)ों 7 1507 10 00 ि याबीन का कच्चा तेल 1146 (अथाडत क ई पररवतडन नही)ों 8 7404 00 22 पीतल स्क्रै प (िभी ग्रेर्) 5555 (अथाडत क ई पररवतडन नही)ों सारणी-2 क्रम. िों. अध्याय/शीर्ड/ टैररफ मूल्य माल का दववरण उपशीर्ड/ टैररफ मि (अमरीकी र्ालर) (1) (2) (3) (4) 1 71 या 98 स्वणड, दकिी भी रूप में, दजिके िम्बन्ध में अदििूचना िोंख्या 50/2017-िीमा शुल्क, दिनाोंक 30.06.2017 की 1157 प्रदत 10 ग्राम प्रदवदष्ट िोंख्या 356 के अोंतगडत लाभ प्राप्त दकया गया ह 2 71 या 98 रजत, दकिी भी रूप में, दजिके िम्बन्ध में अदििूचना िोंख्या 50/2017-िीमा शुल्क, दिनाोंक 30.06.2017 की 1257 प्रदत प्रदवदष्ट िोंख्या 357 के अोंतगडत लाभ प्राप्त दकया गया ह दकल ग्राम(अथाडत क ई पररवतडन नही)ों (i) रजत, पिकीय या रजत दिक् ों िे दभन्न दकिी भी रूप में, दजिकी रजत अोंतवडस्तु 99.9 प्रदतशत िे कम नही ोंहै या उपशीर्ड 7106 92 के अिीन आने वाले रजत के अिड दवदनदमडत प्ररूप; 3 71 (ii) पिकीय या रजत दिक्े , दजिकी रजत अोंतवडस्तु 1257 प्रदत 99.9 प्रदतशत िे कम नही ोंहै या र्ाक, कु ररयर या दकल ग्राम(अथाडत क ई िामान के माध्यम िे ऐिे माल के आयात िे दभन्न पररवतडन नही)ों उपशीर्ड 7106 92 के अिीन आने वाले रजत के अिड दवदनदमडत प्ररूप। स्पष्टीकरण - इि प्रदवदष्ट के प्रय जन ों के दलए, दकिी भी प्ररूप में रजत के अोंतगडत दविेशी मुद्रा के दिक्े , रजत िे बने आभूर्ण या रजत िे बनी वस्तुएों नही ोंहैं। (i) स्वणड बार, त ला बार िे दभन्न, दजि पर दवदनमाडणकताड या ररयाइनर का खुिा हुआ क्रम िोंख्याोंक और दमदटिक यूदनट ोंमें भार अदभव्यि है; 4 71 (ii) स्वणड दिक्े , दजिमें 99.5 प्रदतशत िे अन्यून स्वणड है, 1157 प्रदत 10 ग्राम और स्वणड प्राक्तप्तयाों, र्ाक, कु ररयर या बैगेज के माध्यम िे ऐिे माल के आयात िे दभन्न। स्पष्टीकरण - इि प्रदवदष्ट के प्रय जन के दलए, "स्वणड प्राक्तप्तयाों" िे क ई छ टा िोंघटक, जैिे हुक, क्लास्प, क्लैंप, दपन, कै च, स्क्रू बैक, दजिका उपय ग पूणड आभूर्ण या उिके दकिी भाग क स्थान में ज ड़े रखने के दलए दकया जाता है, अदभप्रेत है।[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 सारणी-3 क्रम. िों. अध्याय/शीर्ड/ टैररफ मूल्य उपशीर्ड/ टैररफ माल का दववरण (अमरीकी र्ालर प्रदत मि मीदटिक टन) (1) (2) (3) (4) 1 7463 (अथाडत क ई 080280 िुपारी पररवतडन नही)ों” 2. यह‍अदििूचना‍ 09 दितम्बर, 2025 िे‍प्रभावी‍ह गी‍I [फा. िों. 467/01/2025-िीमा शुल्क.V] मेघा‍बोंिल, अवर‍िदचव नोट:- मूल अदििूचना भारत के राजपत्र, अिािारण के भाग-II, खोंर्-3, उपखोंर् (ii) में अदििूचना िों. 36/2001- िीमा शुल्क (गै.टै.), दिनाोंक 3 अगस्त, 2001, का.आ. 748 (अ), दिनाोंक 3 अगस्त, 2001 के तहत प्रकादशत की गई थी, तथा यह अोंदतम बार अदििूचना िों. 52/2025-िीमाशुल्क (गै.टै.), दिनाोंक 29 अगस्त 2025, दजिे का.आ. 3959 (अ) दिनाोंक 29 अगस्त 2025 के तहत भारत के राजपत्र, अिािारण के भाग-II, खोंर्-3, उपखोंर् (ii) में ई-प्रकादशत दकया गया था, के द्वारा िोंश दित की गई थीI MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 8th September, 2025 No. 53/2025-CUSTOMS (N.T.) S.O. 4080(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 1060 (i.e., no change) 2 1511 90 10 RBD Palm Oil 1066 (i.e., no change) 3 1511 90 90 Others – Palm Oil 1063 (i.e., no change) 4 1511 10 00 Crude Palmolein 1079 (i.e., no change) 5 1511 90 20 RBD Palmolein 1082 (i.e., no change) 6 1511 90 90 Others – Palmolein 1081 (i.e., no change) 7 1507 10 00 Crude Soya bean Oil 1146 (i.e., no change) 8 7404 00 22 Brass Scrap (all grades) 5555 (i.e., no change)4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 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. 1157 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. 1257 per kilogram 50/2017-Customs dated 30.06.2017 is availed (i.e., no change) (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; (ii) Medallions and silver coins having silver content 3. 71 not below 99.9% or semi-manufactured forms of 1257 per kilogram silver falling under sub-heading 7106 92, other (i.e., no change) 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; (ii) Gold coins having gold content not below 99.5% 4. 71 and gold findings, other than imports of such 1157 per 10 grams 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-heading/tariff item Description of goods Tariff value (US $ Per Metric Ton) (1) (2) (3) (4) 1 080280 Areca nuts 7463 (i.e., no change)” 2. This notification shall come into force with effect from the 09th day of September, 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. 52/2025-Customs (N.T.), dated the 29th August 2025 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 3959 (E), dated 29th August 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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