**Executive Summary**
The Ministry of Finance, India, issued Notification No. 63/2026-CUSTOMS (N.T.) on July 15, 2026, to update the tariff values for specific imported commodities including edible oils, brass scrap, gold, silver, and areca nuts. These amendments substitute Tables 1, 2, and 3 of the principal Notification No. 36/2001-Customs. The revised values come into force effective July 16, 2026.
**Key Points / Main Content**
**Edible Oils and Metal Scrap (Table 1)**
* **Crude Palm Oil:** Tariff value set at US $1203 per metric tonne.
* **RBD Palm Oil:** Tariff value set at US $1215 per metric tonne.
* **Crude Palmolein:** Tariff value set at US $1221 per metric tonne.
* **RBD Palmolein:** Tariff value set at US $1224 per metric tonne.
* **Crude Soya Bean Oil:** Tariff value set at US $1238 per metric tonne.
* **Brass Scrap (all grades):** Tariff value set at US $7599 per metric tonne.
**Precious Metals (Table 2)**
* **Gold:** Tariff value set at US $1311 per 10 grams for gold in any form, including gold bars and coins with purity not below 99.5% (excluding imports via post, courier, or baggage).
* **Silver:** Tariff value set at US $1869 per kilogram for silver in any form, including medallions and coins with silver content not below 99.9% (excluding imports via post, courier, or baggage).
* **Definitions:** "Gold findings" are defined as small components like hooks, clasps, or pins used in jewelry. Foreign currency coins and jewelry are specifically excluded from these silver tariff entries.
**Other Commodities (Table 3)**
* **Areca Nuts:** Tariff value remains at US $10785 per metric tonne, with the document noting "no change."
**Impact Analysis**
**Importers of Edible Oils and Metal Scrap**
**Impact:**
Duty liabilities for palm oil products, soya bean oil, and brass scrap will now be calculated based on the updated US dollar-denominated tariff values per metric tonne.
**Action Required:**
Importers must update their financial calculations and duty payments to align with the new rates effective July 16, 2026.
**Importers of Gold and Silver**
**Impact:**
The valuation for customs duty on gold and silver is now fixed at $1311 per 10 grams and $1869 per kilogram, respectively, provided they meet purity and import method criteria.
**Action Required:**
Ensure that imported precious metals meet the specific purity standards (99.5% for gold, 99.9% for silver) and are not brought in via post, courier, or baggage to qualify for these specific tariff values.
**Customs Authorities and Clearing Agents**
**Impact:**
Personnel responsible for assessment must apply the substituted tables for all applicable shipments.
**Action Required:**
Update customs clearance systems and documentation processes to reflect the revised values for all imports arriving from the effective date.
Key Entities Referenced
Customs Act, 1962: The primary legislation governing customs duties in India, specifically Section 14(2) which empowers the government to fix tariff values for specified imported goods.
Central Board of Indirect Taxes and Customs: The primary regulatory authority under the Ministry of Finance responsible for issuing this notification and administering customs and indirect tax policies.
Notification No. 36/2001-Customs (N.T.): The principal policy document being amended, which establishes the framework for determining the tariff values of commodities like palm oil, gold, and silver.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-15072026-274521
CG-DxLx-xEG-I1D5H0x7x2x0 26-274521
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.ं 3725] नई दिल्ली, बधु िार , िुलाई 15, 2026/आषाढ 24, 1948
No. 3725] NEW DELHI, WEDNESDAY, JULY 15, 2026/ASHADHA 24, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ं सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 15 िुलाई, 2026
स.ं 63/2026-सीमा िल्ु क (ग.ैटै.)
का.आ. 3888(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 एि ं सीमा िुल्क बोडड, इस बात स े संतुष्ट होन ेपर दक ऐसा करना आिश्यक
एि ं समीचीन ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना स.ं 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, खंड-3, उपखंड (ii) म ेंप्रकाजित दकया गया था, में जनम्नजलजखत सिं ोधन करता ह,ै अथाडत्:-
उि अजधसूचना म,ें सारणी-1, सारणी-2 और सारणी-3 के स्ट्थान पर जनम्नजलजखत सारजणयााँ प्रजतस्ट्थाजपत की
िाएाँगी, अथाडत:् -
5401 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 1203
2 1511 90 10 आि बी डी पॉम ऑयल 1215
3 1511 90 90 अन्य पॉम ऑयल 1209
4 1511 10 00 कच्चा पामोवलन 1221
5 1511 90 20 आि बी डी पामोलीन 1224
6 1511 90 90 अन्य पामोलीन 1223
7 1507 10 00 सोयाबीन का कच्चा िेल 1238
8 7404 00 22 पीिल स्क्क्रैप (सभी ग्रडे ) 7599
सारणी-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 की 1311 प्रवि 10 ग्राम
प्रविवि संख्या 194 के अिं र्िष 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 की 1869 प्रवि ककलोग्राम
प्रविवि संख्या 195 के अिं र्िष लाभ प्राप्त ककया र्या हो
(i) ििि, पदकीय या ििि वसक्कों स े वभन्न ककसी भी रूप
म,ें विसकी ििि अंििषस्क्िु 99.9 प्रविशि स ेकम नहीं ह ैया
उपशीर् ष 7106 92 के अधीन आने िाले ििि के अध ष
विवनर्मषि प्ररूप;
(ii) पदकीय या ििि वसक्के, विसकी ििि अिं िषस्क्ि ु 99.9
3 71 प्रविशि स े कम नहीं ह ै या डाक, कुरियि या सामान के 1869 प्रवि ककलोग्राम
माध्यम स ेऐसे माल के आयाि स ेवभन्न उपशीर् ष7106 92
के अधीन आने िाल े ििि के अधष विवनर्मषि प्ररूप।
स्क्पिीकिण - इस प्रविवि के प्रयोिनों के वलए, ककसी भी
प्ररूप म ेंििि के अंिर्षि विदेशी मुद्रा के वसक्के, ििि स ेबन े
आभूर्ण या ििि से बनी िस्क्िएु ं नहीं ह।ैं[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
(i) स्क्िणष बाि, िोला बाि स ेवभन्न, विस पि विवनमाषणकिा ष
या रियाइनि का खुदा हुआ क्रम संख्यांक औि वमरिक
यूवनटों म ें भाि अवभव्यक्त ह;ै
1311 प्रवि 10 ग्राम
(ii) स्क्िण ष वसक्के, विसम ें 99.5 प्रविशि स े अन्यून स्क्िण ष ह,ै
4 71 औि स्क्िण ष प्रावप्तयां, डाक, कुरियि या बैर्ेि के माध्यम स े
ऐसे माल के आयाि स े वभन्न।
स्क्पिीकिण - इस प्रविवि के प्रयोिन के वलए, "स्क्िण ष
प्रावप्तयां" स े कोई छोटा संघटक, िैसे हुक, क्लास्क्प, क्लपैं ,
वपन, कैच, स्क्क्रू बैक, विसका उपयोर् पणू ष आभूर्ण या
उसके ककसी भार् को स्क्थान म ें िोड़े िखने के वलए ककया
िािा ह,ै अवभप्रेि ह।ै
सारणी-3
क्रम. स.ं अध्याय/शीर्/ष टैरिफ मूल्य
उपशीर्ष/ टैरिफ माल का विििण (अमिीकी डालि प्रवि
मद मीरिक टन)
(1) (2) (3) (4)
1 10785(अथाषि कोई
080280 सुपािी
परिििषन नहीं)”
2. यह अजधसूचना 16 िलु ाई, 2026 से प्रभािी होगी I
[फा. स.ं 467/01/2026-सीमा िुल्क. V]
इंद्रिीत पांडा, अिर सजचि
नोट:- मलू अजधसूचना भारत के रािपत्र, असाधारण के भाग-II, खडं -3, उपखडं (ii) में अजधसूचना सं. 36/2001- सीमा
िुल्क (गै.टै.), दिनांक 3 अगस्ट्त, 2001, का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत प्रकाजित की गई थी, तथा यह
अंजतम बार अजधसूचना सं. 60/2026-सीमािुल्क (गै.टै.), दिनांक 30 िून 2026, जिस े का.आ. 3513 (अ) दिनांक 30 िनू
2026 के तहत भारत के रािपत्र, असाधारण के भाग-II, खडं -3, उपखंड (ii) म ेंई-प्रकाजित दकया गया था, के द्वारा संिोजधत
की गई थी 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 15th July, 2026
No. 63/2026-CUSTOMS (N.T.)
S.O. 3888(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 1203
2 1511 90 10 RBD Palm Oil 1215
3 1511 90 90 Others – Palm Oil 1209
4 1511 10 00 Crude Palmolein 1221
5 1511 90 20 RBD Palmolein 1224
6 1511 90 90 Others – Palmolein 1223
7 1507 10 00 Crude Soya bean Oil 1238
8 7404 00 22 Brass Scrap (all grades) 7599
TABLE-2
Sl. No. Chapter/ heading/ Description of goods
Tariff value
sub-heading/tariff
(US $)
item
(1) (2) (3) (4)
1. Gold, in any form, in respect of which the benefit of
71 or 98 entries at serial number 194 of the Notification No. 1311 per 10 grams
45/2025-Customs dated 24.10.2025 is availed
2.
Silver, in any form, in respect of which the benefit of
1869 per kilogram
71 or 98 entries at serial number 195 of the Notification No.
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;
(ii) Medallions and silver coins having silver content not
1869 per kilogram
71 below 99.9% or semi-manufactured forms of silver
3. 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.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
(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% and
4. 71 gold findings, other than imports of such goods through 1311 per 10 grams
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 16th day of July, 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. 60/2026-Customs (N.T.), dated the 30th June 2026 e-
published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 3513 (E), dated
30th June 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.