## Policy Analysis Report: Amendments to Customs Tariff Act and Customs Act related to Rice Export Duty and Exemptions
**1. Executive Summary:**
This report analyzes two notifications issued by the Ministry of Finance, Department of Revenue, Government of India, both dated April 30, 2025. The first notification, *No. 27/2025-Customs*, introduces an export duty on certain articles, specifically rice, by amending the Second Schedule to the Customs Tariff Act, 1975. The second notification, *No. 28/2025-Customs*, amends previous notifications related to Customs Act exemptions (specifically Notifications No. 27/2011-Customs and No. 22/2024-Customs) to align with the changes introduced in the export duty structure for rice. The key finding is the imposition of export duties on various categories of rice, including parboiled and other rice, and adjustments to existing customs exemptions related to these categories.
**2. Introduction:**
This report aims to provide a comprehensive overview of the two customs notifications (No. 27/2025-Customs and No. 28/2025-Customs) issued on April 30, 2025, as derived solely from the provided text. The focus is on understanding the changes introduced to the export duty structure and exemptions for different types of rice.
**3. Policy Overview:**
* This report analyzes *amendments* to existing legislation and notifications:
* The first notification amends the Second Schedule of the Customs Tariff Act, 1975.
* The second notification amends previous notifications No. 27/2011-Customs and No. 22/2024-Customs, issued under the Customs Act, 1962.
* **Core Objective(s):** Based on the text, the core objectives are:
* To levy export duty on specific categories of rice.
* To modify existing customs notifications related to exemptions to align with the newly imposed export duties on rice.
**4. Background and Rationale:**
* **Reason for Amendment:** The text of *Notification No. 27/2025-Customs* states that "the Central Government is satisfied that export duty should be levied on certain articles and that circumstances exist which render it necessary to take immediate action." While the specific circumstances are not detailed, the text implies an immediate need for the imposition of export duties on rice. *Notification No. 28/2025-Customs* is subsequently amended to align existing exemptions and notifications with the new duties. The amendments likely address a need to generate revenue and potentially manage domestic rice availability or prices, though these are inferences based on common policy rationales, and not explicitly stated in the text.
**5. Key Provisions / Changes:**
This section details the specific changes introduced by the two notifications.
* **Notification No. 27/2025-Customs (Amendment to Customs Tariff Act):**
* **Specific Part Changed:** The Second Schedule to the Customs Tariff Act.
* **New Rule/Provision:** The insertion of export duties (the specific amount is *not* stated in the text, only that a duty is being levied) on the following categories of rice, classified by tariff item:
* 1006 30 11: Parboiled Rice, GI (Geographical Indication) recognized.
* 1006 30 19: Other Parboiled Rice.
* 1006 30 91: Other Rice, GI Recognised.
* 1006 30 99: Semi milled or wholly milled rice whether or not polished or glazed other than those covered under Tariff items 1006 30 11, 1006 30 12, 1006 30 19, 1006 30 91, 1006 30 92.
* The entry in column 2 against Sl. No. 7 is amended to "1006 30 12, 1006 30 92".
* **Effect of Change:** The imposition of export duty makes exporting these categories of rice more expensive, impacting trade flows and potentially domestic prices.
* **Notification No. 28/2025-Customs (Amendment to Customs Act Notifications):**
* **Specific Part Changed:** Amendments to TABLE in notification No. 27/2011-Customs and notification No. 22/2024-Customs.
* **New Rule/Provision:** The existing notifications are amended to reflect changes in Sl. No. 6C, Sl. No. 6D, Sl. No. 7, Sl. No. 7A, and Sl. No. 7B with Nil export duties for categories:
* 1006 30 11: Parboiled Rice, GI recognised
* 1006 30 19: Other Parboiled Rice
* 1006 30 91: Other Rice, GI Recognised
* 1006 30 99: Semi milled or wholly milled rice whether or not polished or glazed other than those covered under Tariff items 1006 30 11, 1006 30 12, 1006 30 19, 1006 30 91, 1006 30 92
* The entry in column 2 against Sl. No. 1 of notification No. 22/2024-Customs is amended to "1006 30 91, 1006 30 99".
* **Effect of Change:** Exemptions related to customs are amended which results in zero export duty in previously exempted products.
**6. Target Audience and Stakeholders:**
Based on the text, the primary target audience and stakeholders are:
* Rice exporters dealing with the specified tariff categories (1006 30 11, 1006 30 19, 1006 30 91, 1006 30 99, etc.).
* Rice importers in other countries.
* The Customs Department of the Government of India.
* Potentially, domestic rice consumers and producers (indirectly).
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Ministry of Finance, Department of Revenue, and the Central Government (through the Customs Department) are responsible for implementing these changes.
* **Timelines:** Both notifications come into force on May 1, 2025.
* **Procedures:** Implementation involves amending the Customs Tariff Act and related notifications, and enforcing the new export duty structure at ports of export.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these changes are:
* Increased revenue collection for the government through export duties.
* Potentially, a decrease in rice exports due to increased costs.
* Possible stabilization or reduction in domestic rice prices if exports are curtailed (though this is an inference).
* Changes to customs exemption procedures and documentation to align with the new duty structure.
**9. Conclusion:**
The notifications issued on April 30, 2025, introduce significant changes to the export duty regime for rice in India. The imposition of export duties across various rice categories and the corresponding amendments to existing customs notifications will have a direct impact on rice exporters, importers, and potentially domestic markets. The commencement date of May 1, 2025, signifies the immediate importance of these changes for stakeholders in the rice trade industry. These changes showcase the government's intervention in regulating rice exports through fiscal measures.
Key Entities Referenced
NEW DELHI: Location of publication of the Gazette of India.
APRIL 30, 2025: Date of publication of the Gazette of India.
MINISTRY OF FINANCE: The Indian government ministry responsible for the notification.
Department of Revenue: Department within the Ministry of Finance.
NOTIFICATION: Type of document being analyzed.
No. 272025Customs: Notification number related to export duty.
G.S.R. 277E: Gazette of India notification number related to export duty.
Central Government: The government of India.
Customs Tariff Act,1975: Act of Parliament under which powers are conferred.
Second Schedule to the Customs Tariff Act: Schedule to the Customs Tariff Act that is being amended.
1006 30 11: Tariff item code for Parboiled Rice, GI recognised.
Parboiled Rice, GI recognised: Type of rice with Geographical Indication (GI) recognition.
1006 30 19: Tariff item code for Other Parboiled Rice.
Other Parboiled Rice: Type of parboiled rice.
1006 30 12, 1006 30 92: Tariff item codes.
1006 30 91: Tariff item code for Other Rice, GI Recognised.
Other Rice, GI Recognised: Type of rice with Geographical Indication (GI) recognition.
1006 30 99: Tariff item code for Semi milled or wholly milled rice whether or not polished or glazed.
Semi milled or wholly milled rice whether or not polished or glazed: Type of rice covered under the tariff item.
1st May, 2025: Date from which the notification comes into force.
F. No. 190341822025TRU: File number of the notification.
DHEERAJ SHARMA: Under Secretary.
No. 282025Customs: Notification number related to amendments.
G.S.R. 278E: Gazette of India notification number related to amendments.
Customs Act, 1962: Act of Parliament under which powers are conferred.
272011Customs: Notification number being amended.
1st March, 2011: Date of notification 272011Customs.
G.S.R. 153E: Gazette notification number for the original notification 272011Customs.
222024Customs: Notification number being amended.
2nd April, 2024: Date of notification 222024Customs.
G.S.R. 236E: Gazette notification number for the original notification 222024Customs.
192025Customs: Notification number amending 272011Customs.
22nd March, 2025: Date of notification 192025Customs
G.S.R. 186E: Gazette notification number for notification 192025Customs.
Government of India: The governing authority.
Delhi110054: Location of Controller of Publications.
New Delhi110064: Location of Government of India Press.
Mayapuri: Area in New Delhi.
Dte. of Printing: Directorate of Printing.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30042025-262782
CG-DxLx-xEG-I3D0H0x4x2x0 25-262782
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 235] नई दिल्ली, बुधिार, अप्रलै 30, 2025/ििै ाख 10, 1947
No. 235] NEW DELHI, WEDNESDAY, APRIL 30, 2025/VAISAKHA 10, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल् ली, 30 अप्रैल, 2025
स.ं 27/2025- सीमा िल्ु क
सा.का.जन. 277(अ).—िबदक, केंद्र सरकार इस बात से संतुष्ट ह ैदक कुछ िस्ट्तुओं पर जनयाात िुल्क लगाया िाना चाजहए और
ऐसी पररजस्ट्िजतयां मौिूि ह ैंिो तत्काल कारािाई करने को आिश्यक बनाती ह।ैं
इसजलए, अब, केंद्र सरकार, सीमा िुल्क टैररफ अजधजनयम, 1975 (1975 का 51) (इसके बाि सीमा िुल्क टैररफ अजधजनयम
के रूप में संिर्भात) की धारा 8 की उप-धारा (1) द्वारा प्रित्त िजियों का प्रयोग करते हुए, एतद्द्वारा जनिेि िेती ह ैदक सीमा िुल्क टैररफ
अजधजनयम की िसू री अनुसूची को जनम्नजलजखत तरीके से संिोजधत दकया िाएगा, अिाात्: -
सीमा िुल्क टैररफ अजधजनयम की िसू री अनुसूची में, सारणी में,-
(i) क्रम संख्या 6ग और उससे संबंजधत प्रजिजष्टयों के स्ट्िान पर जनम्नजलजखत प्रजतस्ट्िाजपत दकया िाएगा, अिाात्:-
2864 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(1) (2) (3) (4)
“6ग. 1006 30 11 पारबॉयल्ड चािल, िीआई 20%”;
मान्यता प्राप्त
(ii) क्रम संख्या 6ग और उससे संबंजधत प्रजिजष्टयों के पश्चात् जनम्नजलजखत क्रम संख्या और प्रजिजष्टयां अंतःस्ट्िाजपत की िाएंगी, अिाात्:-
(1) (2) (3) (4)
“6घ. 1006 30 19 अन्य पारबॉयल्ड चािल, 20%”;
(iii) क्रम संख्य ा 7 के समक्ष, कॉलम (2) में, प्रजिजष्ट के जलए, प्रजिजष्ट "1006 30 12, 1006 30 92" प्रजतस्ट्िाजपत की िाएगी;
(iv) क्रम संख्या 7क और उससे संबंजधत प्रजिजष्टयों के स्ट्िान पर जनम्नजलजखत प्रजतस्ट्िाजपत दकया िाएगा, अिाात्:-
(1) (2) (3) (4)
“7क. 1006 30 91 अन्य चािल, िीआई मान्यता 20%”;
प्राप्त
(v) क्रम संख्या 7क और उससे संबंजधत प्रजिजष्टयों के पश्चात् जनम्नजलजखत क्रम संख्या और प्रजिजष्टयां अंतःस्ट्िाजपत की िाएंगी, अिाात्:-
(1) (2) (3) (4)
“7ख. 1006 30 99 1006 30 99 अधा-जमल्ड या 20%” ।
पूणातः जमल्ड चािल, चाहे
पॉजलि या ग्लेज्ड हो या नहीं
(टैररफ मि 1006 30 11,
1006 30 12, 1006 30 19,
1006 30 91, 1006 30 92
के अंतगात आने िाले को
छोड़कर)
2. यह अजधसूचना 1 मई, 2025 से लागू होगी।
[फा. सं. 190341/82/2025-टीआरयू]
धीरि िमाा, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 30th April, 2025
No. 27/2025-Customs
G.S.R. 277(E).—Whereas, the Central Government is satisfied that export duty should be levied on certain
articles and that circumstances exist which render it necessary to take immediate action.
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 8 of the Customs
Tariff Act,1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Central Government, hereby
directs that the Second Schedule to the Customs Tariff Act shall be amended in the following manner, namely: -[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
In the Second Schedule to the Customs Tariff Act,
(i) for Sl. No. 6C and the entries relating thereto, the following shall be substituted, namely:-
(1) (2) (3) (4)
“6C. 1006 30 11 Parboiled Rice, GI recognised 20%”;
(ii) after Sl. No. 6C and the entries relating thereto, the following Sl. No. and entries shall be inserted,
namely: -
(1) (2) (3) (4)
“6D. 1006 30 19 Other Parboiled Rice 20%”;
(iii) against Sl. No. 7, for the entry in column (2), the entry “1006 30 12, 1006 30 92” shall be
substituted;
(iv) for Sl. No. 7A and the entries relating thereto, the following shall be substituted, namely:-
(1) (2) (3) (4)
“7A. 1006 30 91 Other Rice, GI Recognised 20%”;
(v) after Sl. No. 7A and the entries relating thereto, the following Sl. No. and entries shall be inserted,
namely: -
(1) (2) (3) (4)
“7B. 1006 30 99 Semi milled or wholly milled rice whether or not polished or 20%”.
glazed (other than those covered under Tariff items 1006 30 11,
1006 30 12, 1006 30 19, 1006 30 91, 1006 30 92)
2. This notification shall come into force from 1st May, 2025.
[F. No. 190341/82/2025-TRU]
DHEERAJ SHARMA, Under Secy.
अजधसचू ना
नई दिल् ली, 30 अप्रैल, 2025
स.ं 28/2025-सीमा िल्ु क
सा.का.जन. 278(अ).—सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) के तहत प्रित्त
िजियों का प्रयोग करते हुए, केन्द्र सरकार, इस बात से संतुष्ट होते हुए दक ऐसा करना िनजहत म ेंआिश्यक है, एतिद्वारा, नीचे िी गई
सारणी के कॉलम (2) में जिजनर्िाष् ट भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की जनम् नजलजखत अजधसूचनाओं को, उक् त सारणी के
कॉलम (3) की तत् संबंधी प्रजिजष्ट में जिजनर्िाष् ट सीमा तक संिोधन करती है, यिा: -
सारणी
क्र. सं. अजधसूचना संख्य ा और दिनांक संिोधन
(1) (2) (3)
1. 27/2011-सीमा िुल्क, उि अजधसूचना में, सारणी में,-
दिनांक 01 माचा, 2011, (i) क्रम संख्या 6ग और उससे संबंजधत प्रजिजष्टयों के स्ट्िान पर जनम्नजलजखत
सा.का.जन. 153(अ), दिनांक
प्रजतस्ट्िाजपत दकया िाएगा, अिाता :्-
01 माचा, 2011, के तहत
(1) (2) (3) (4)
भारत के रािपत्र, असाधारण,
“6ग. 1006 30 11 पारबॉयल्ड िून्य”;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
भाग II, खंड 3, उप खंड (i) चािल, िीआई
में प्रकाजित मान्यता प्राप्त
(ii) क्रम संख्या 6ग और उससे संबंजधत प्रजिजष्टयों के पश्चात् जनम्नजलजखत क्रम
संख्या और प्रजिजष्टयां अंतःस्ट्िाजपत की िाएंगी, अिाात्:-
(1) (2) (3) (4)
“6घ. 1006 30 19 अन्य पारबॉयल्ड िून्य”;
चािल,
(iii) क्रम संख्य ा 7 के समक्ष, कॉलम (2) में, प्रजिजष्ट के जलए, प्रजिजष्ट "1006 30
12, 1006 30 92" प्रजतस्ट्िाजपत की िाएगी;
(iv) क्रम संख्या 7क और उससे संबंजधत प्रजिजष्टयों के स्ट्िान पर जनम्नजलजखत
प्रजतस्ट्िाजपत दकया िाएगा, अिाता :्-
(1) (2) (3) (4)
“7क. 1006 30 91 अन्य चािल, िून्य”;
िीआई मान्यता
प्राप्त
(v) क्रम संख्या 7क और उससे संबंजधत प्रजिजष्टयों के पश्चात् जनम्नजलजखत क्रम
संख्या और प्रजिजष्टयां अंतःस्ट्िाजपत की िाएंगी, अिाात्:-
(1) (2) (3) (4)
“7ख. 1006 30 99 1006 30 99 िून्य”;
अधा-जमल्ड या
पूणातः जमल्ड
चािल, चाहे
पॉजलि या ग्लेज्ड
हो या नहीं
(टैररफ मि
1006 30 11,
1006 30 12,
1006 30 19,
1006 30 91,
1006 30 92 के
अंतगात आने िाले
को छोड़कर)
2. 22/2024-सीमा िुल्क, उि अजधसूचना में, सारणी में, क्रम संख्य ा 1 के समक्ष, कॉलम (2) में, प्रजिजष्ट के
दिनांक 2 अप्रैल, 2024, जलए, प्रजिजष्ट "1006 30 91, 1006 30 99" प्रजतस्ट्िाजपत की िाएगी।
सा.का.जन. 236(अ), दिनांक
2 अप्रैल, 2024, के तहत
भारत के रािपत्र, असाधारण,
भाग II, खंड 3, उप खंड (i) में
प्रकाजित
2. यह अजधसूचना 1 मई, 2025 से लागू होगी।
[फा. सं. 190341/82/2025-टीआरयू]
धीरि िमाा, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5
नोट:
1. प्रधान अजधसूचना संख्य ा 27/2011 -सीमा िुल्क, दिनांक 1 माचा, 2011 को सा.का.जन. 153(अ), के तहत भारत के रािपत्र,
असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित की गई िी और इसमें अंजतम बार अजधसूचना संख्या 19/2025-सीमा िुल्क,
दिनांक 22 माचा, 2025 जिसे सा.का.जन. 186(अ), दिनांक 22 माचा, 2025 के तहत प्रकाजित दकया गया िा, के द्वारा संिोधन दकया
गया िा।
2. प्रधान अजधसूचना संख्य ा 22/2024-सीमा िुल्क, दिनांक 2 अप्रैल, 2024, सा.का.जन. 236(अ), दिनांक 2 अप्रैल, 2024, के
तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप खंड (i) में प्रकाजित की गई िी।
NOTIFICATION
New Delhi, the 30th April, 2025
No. 28/2025-Customs
G.S.R. 278(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), 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. 27/2011-Customs, dated In the said notification, in the TABLE,-
the 1st March, 2011,
(i) for Sl. No. 6C and the entries relating thereto, the
published in the Gazette
following shall be substituted, namely:-
of India, Extraordinary,
Part II, Section 3, Sub- (1) (2) (3) (4)
section (i), vide number
G.S.R. 153(E), dated the
1st March, 2011 “6C. 1006 30 Parboiled Rice, GI Nil”;
11 recognised
(ii) after Sl. No. 6C and the entries relating thereto, the
following Sl. No. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“6D. 1006 30 19 Other Parboiled Rice Nil”;
(iii) against Sl. No. 7, for the entry in column (2), the entry
“1006 30 12, 1006 30 92” shall be substituted;
(iv) for Sl. No. 7A and the entries relating thereto, the
following shall be substituted, namely:-
(1) (2) (3) (4)
“7A. 1006 30 Other Rice, GI Nil”;
91 Recognised6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(v) after Sl. No. 7A and the entries relating thereto, the
following Sl. No. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“7B. 1006 Semi milled or wholly Nil”;
30 99 milled rice whether or not
polished or glazed (other
than those covered under
Tariff items 1006 30 11,
1006 30 12, 1006 30 19,
1006 30 91, 1006 30 92)
2. 22/2024-Customs, dated In the said notification, in the TABLE, against Sl. No. 1, in column (2),
the 2nd April, 2024, for the entry, the entry “1006 30 91, 1006 30 99” shall be substituted.
published in the Gazette
of India, Extraordinary,
Part II, Section 3, Sub-
section (i), vide number
G.S.R. 236 (E), dated the
2nd April, 2024
2. This notification shall come into force from 1st May, 2025.
[F. No. 190341/82/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note:
1. The principal notification No. 27/2011-Customs, dated the 1st March, 2011 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 153(E), dated the 1st March, 2011 and was last
amended vide notification No. 19/2025-Customs, dated the 22nd March, 2025, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 186(E), dated the 22nd March, 2025.
2. The principal notification No. 22/2024-Customs, dated the 2nd April, 2024, was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 236(E), dated the 2nd April, 2024.
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.