**Executive Summary**
This notification issued by the Ministry of Finance (Department of Revenue) amends the tariff values for specific imported goods by substituting Tables 1, 2, and 3 of the principal Notification No. 36/2001-Customs (N.T.). Issued on August 10, 2026, these amendments are scheduled to come into force on August 11, 2026. The document provides updated valuation rates for various oils, brass scrap, gold, silver, and areca nuts to determine customs duties.
**Key Points / Main Content**
**Regulatory Authority and Scope**
* The notification is issued under the powers conferred by Section 14 (2) of the Customs Act, 1962.
* It serves as an amendment to the existing Notification No. 36/2001-Customs (N.T.), last amended on July 31, 2026.
**Edible Oils and Brass Scrap (Table 1)**
* Provides tariff values in US dollars per metric tonne for various edible oils including Crude Palm Oil, RBD Palm Oil, Crude Palmolein, RBD Palmolein, and Crude Soya bean Oil.
* Lists the tariff value for Brass Scrap (all grades).
* For the current period, the document notes "no change" in the specific dollar values for the items listed in Table 1 (e.g., Crude Palm Oil remains at $1211 per metric tonne).
**Precious Metals (Table 2)**
* **Gold:** Sets the tariff value for gold (in any form) at US $1395 per 10 grams, specifically for those availing benefits under Notification No. 45/2025-Customs. This also applies to gold bars and coins with gold content not below 99.5%.
* **Silver:** Sets the tariff value for silver (in any form) at US $2076 per kilogram for those availing benefits under Notification No. 45/2025-Customs. This includes silver coins and medallions with content not below 99.9%.
* **Exclusions:** Clarifies that for valuation purposes, silver does not include foreign currency coins, jewellery, or articles made of silver.
* **Definitions:** Defines "gold findings" as small components like hooks, clasps, pins, or catches used to hold jewellery in place.
**Agricultural Products (Table 3)**
* Maintains the tariff value for Areca nuts at US $10785 per metric tonne, noting "no change."
**Impact Analysis**
**Importers of Specified Goods**
**Impact**
Importers of palm oils, soy oil, brass scrap, gold, silver, and areca nuts are directly affected as these tariff values are used to calculate the assessable value for customs duty.
**Action Required**
Must ensure that bills of entry filed on or after August 11, 2026, reflect the substituted tariff values provided in the new tables for accurate duty payment.
**Customs Authorities**
**Impact**
Field officers and assessment staff must use these updated tables to verify the valuation of imported consignments.
**Action Required**
Update internal systems and assessment protocols to reflect the substituted Tables 1, 2, and 3 effective from August 11, 2026.
**Jewellery Manufacturers and Bullion Traders**
**Impact**
The fixed tariff values for gold ($1395/10g) and silver ($2076/kg) influence the landed cost of raw materials.
**Action Required**
Review procurement costs and duty liabilities based on the specific gold/silver content and the types of "gold findings" imported.
Key Entities Referenced
Customs Act, 1962: The primary legislation under section 14(2) of which the Central Board of Indirect Taxes and Customs exercises its power to determine tariff values for imported goods.
Central Board of Indirect Taxes and Customs (CBIC): The primary regulatory body under the Ministry of Finance responsible for issuing this notification to amend tariff values.
Notification No. 36/2001-Customs (N.T.): The principal policy document being amended to update the tariff value tables for various commodities like edible oils, brass scrap, gold, silver, and areca nuts.
Ministry of Finance: The central ministry whose Department of Revenue oversees the administration of customs and the implementation of tariff value updates.
Notification No. 45/2025-Customs: A referenced policy document used to determine the eligibility for specific benefits regarding the import of gold and silver.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-10082026-275356
CG-DxLx-xEG-I1D0H0x8x2x0 26-275356
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4254] नई दिल्ली, सोमिार, अगस्ट्त 10, 2026/श्रािण 19, 1948
No. 4254] NEW DELHI, MONDAY, AUGUST 10, 2026/SHRAVAN 19, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 10 अगस्ट् त, 2026
स.ं 69/2026-सीमा िल्ु क (ग.ैटै.)
का.आ. 4432(अ).— सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा प्रित् त
िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर एिं सीमा िुल्क बोडड, इस बात से संतुष्ट होन ेपर दक ऐसा करना आिश्यक
एिं समीचीन ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सं. 36/2001-सीमा िल्ु क
(ग.ै टै.), दिनांक 3 अगस्ट्त, 2001, जिसे का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत भारत के रािपत्र, असाधारण
के भाग-II, खडं -3, उपखडं (ii) में प्रकाजित दकया गया था, म ेंजनम्नजलजखत संिोधन करता ह,ै अथाडत:् -
उि अजधसूचना में, सारणी-1, सारणी-2 और सारणी-3 के स्ट्थान पर जनम्नजलजखत सारजणयााँ प्रजतस्ट्थाजपत की
िाएाँगी, अथाडत:् -
6178 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
"सारणी-1
क्रम. स.ं अध्याय/शीर्/ष उपशीर्/ष टैरिफ मूल्य
माल का विििण
टैरिफ मद (अमिीकी डालि प्रवि मीरिक टन)
(1) (2) (3) (4)
1 1511 10 00 कच्चा पॉम ऑयल 1211(अर्ाषि कोई परिििषन नहीं)
2 1511 90 10 आि बी डी पॉम ऑयल 1212(अर्ाषि कोई परिििषन नहीं)
3 1511 90 90 अन्य पॉम ऑयल 1212(अर्ाषि कोई परिििषन नहीं)
4 1511 10 00 कच्चा पामोवलन 1222(अर्ाषि कोई परिििषन नहीं)
5 1511 90 20 आि बी डी पामोलीन 1225(अर्ाषि कोई परिििषन नहीं)
6 1511 90 90 अन्य पामोलीन 1224(अर्ाषि कोई परिििषन नहीं)
7 1507 10 00 सोयाबीन का कच्चा िेल 1255(अर्ाषि कोई परिििषन नहीं)
8 7404 00 22 पीिल स्क्क्रैप (सभी ग्रडे ) 7639(अर्ाषि कोई परिििषन नहीं)
सािणी-2
क्रम. स.ं अध्याय/शीर्/ष टैरिफ मूल्य
माल का विििण
उपशीर्/ष टैरिफ मद (अमिीकी डालि)
(1) (2) (3) (4)
1 71 या 98 स्क्िणष, ककसी भी रूप म,ें विसके सम्बन्ध म ें अवधसूचना
संख्या 45/2025-सीमा शुल्क, कदनांक 24.10.2025 1395 प्रवि 10 ग्राम
की प्रविवि संख्या 194 के अंिर्िष लाभ प्राप्त ककया र्या
हो
2 71 या 98 ििि, ककसी भी रूप म,ें विसके सम्बन्ध म ें अवधसूचना
संख्या 45/2025-सीमा शुल्क, कदनांक 24.10.2025 2076 प्रवि ककलोग्राम
की प्रविवि संख्या 195 के अंिर्िष लाभ प्राप्त ककया र्या
हो
(i) ििि, पदकीय या ििि वसक्कों से वभन्न ककसी
भी रूप में, विसकी ििि अिं िषस्क्िु 99.9 प्रविशि
स ेकम नहीं ह ैया उपशीर्ष 7106 92 के अधीन आन े
िाल े ििि के अधष विवनर्मषि प्ररूप;
3 71 (ii) पदकीय या ििि वसक्के, विसकी ििि अंििषस्क्ि ु 2076 प्रवि ककलोग्राम
99.9 प्रविशि स े कम नहीं ह ै या डाक, कुरियि या
सामान के माध्यम स े ऐसे माल के आयाि से वभन्न
उपशीर्ष 7106 92 के अधीन आन े िाल े ििि के
अध ष विवनर्मषि प्ररूप।[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
स्क्पिीकिण - इस प्रविवि के प्रयोिनों के वलए,
ककसी भी प्ररूप में ििि के अंिर्षि विदेशी मुद्रा के
वसक्के, ििि से बने आभूर्ण या ििि स ेबनी िस्क्िुए ं
नहीं ह।ैं
(i) स्क्िणष बाि, िोला बाि से वभन्न, विस पि
विवनमाषणकिाष या रियाइनि का खुदा हुआ क्रम
संख्यांक औि वमरिक यूवनटों में भाि अवभव्यक्त ह;ै
1395 प्रवि 10 ग्राम
(ii) स्क्िणष वसक्के, विसमें 99.5 प्रविशि स े अन्यून
4 71 स्क्िणष ह,ै औि स्क्िणष प्रावप्तयां, डाक, कुरियि या बैर्ेि
के माध्यम से ऐसे माल के आयाि स े वभन्न।
स्क्पिीकिण - इस प्रविवि के प्रयोिन के वलए, "स्क्िण ष
प्रावप्तयां" से कोई छोटा संघटक, िसै े हुक, क्लास्क्प,
क्लैंप, वपन, कैच, स्क्क्रू बैक, विसका उपयोर् पूणष
आभूर्ण या उसके ककसी भार् को स्क्र्ान म ें िोड़ े
िखने के वलए ककया िािा ह,ै अवभप्रेि ह।ै
सािणी-3
क्रम. स.ं अध्याय/शीर्/ष टैरिफ मूल्य
उपशीर्/ष टैरिफ माल का विििण (अमिीकी डालि प्रवि
मद मीरिक टन)
(1) (2) (3) (4)
1 10785 (अर्ाषि कोई
080280 सुपािी
परिििषन नहीं)”
2. यह अवधसूचना 11 अर्स्क्ि, 2026 स ेप्रभािी होर्ी I
[फा. स. ं 467/01/2026-सीमा िुल्क. V]
इंद्रिीत पांडा, अिर सजचि
नोट:- मलू अवधसूचना भािि के िािपत्र, असाधािण के भार्-II, खडं -3, उपखडं (ii) म ें अवधसूचना स.ं 36/2001- सीमा
शुल्क (र्.ै ट.ै ), कदनांक 3 अर्स्क्ि, 2001, का.आ. 748 (अ), कदनांक 3 अर्स्क्ि, 2001 के िहि प्रकावशि की र्ई र्ी, िर्ा यह
अंविम बाि अवधसूचना स.ं 68/2026-सीमाशुल्क (र्.ैटै.), कदनांक 31 िुलाई 2026, विसे का.आ. 4261 (अ) कदनांक 31
िुलाई 2026 के िहि भािि के िािपत्र, असाधािण के भार्-II, खंड-3, उपखंड (ii) म ें ई-प्रकावशि ककया र्या र्ा, के द्वािा
संशोवधि की र्ई र्ी I4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 10th August, 2026
No. 69/2026-CUSTOMS (N.T.)
S.O. 4432(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 1211(i.e., no change)
2 1511 90 10 RBD Palm Oil 1212(i.e., no change)
3 1511 90 90 Others – Palm Oil 1212(i.e., no change)
4 1511 10 00 Crude Palmolein 1222(i.e., no change)
5 1511 90 20 RBD Palmolein 1225(i.e., no change)
6 1511 90 90 Others – Palmolein 1224(i.e., no change)
7 1507 10 00 Crude Soya bean Oil 1255(i.e., no change)
8 7404 00 22 Brass Scrap (all grades) 7639(i.e., no change)
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 194 of the Notification No. 1395 per 10 grams
45/2025-Customs dated 24.10.2025 is availed
Silver, in any form, in respect of which the benefit of
2. 71 or 98 entries at serial number 195 of the Notification No. 2076 per kilogram
45/2025-Customs dated 24.10.2025 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. (ii) Medallions and silver coins having silver content
not below 99.9% or semi-manufactured forms of silver 2076 per kilogram
71
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
4. 71 and weight expressed in metric units; 1395 per 10 grams
(ii) Gold coins having gold content not below 99.5%[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
and gold findings, other than imports of such 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- Description of goods Tariff value
heading/tariff item (US $ Per Metric Ton)
(1) (2) (3) (4)
1 080280 Areca nuts 10785 (i.e., no change)”
2. This notification shall come into force with effect from the 11th day of August, 2026.
[F. No. 467/01/2026-Cus.V]
INDRAJIT PANDA, 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. 68/2026-Customs (N.T.), dated the 31st July 2026, e-
published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 4261 (E), dated
31st July 2026.
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.