MoF amended an older notification related to customs duty on certain Tariff Items

Dec 31, 2025 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Ministry of Finance (MoF) on December 31, 2025, amended an older notification No. 41/2025-Customs, dated September 30, 2025, related to customs duty on certain Tariff Items.

The following has been stated: -

•The notification substitutes the existing Table I with a revised tariff table.

•Tariff item 01012100 attracts nil Basic Customs Duty (BCD), AIDC, and Health Cess.

•Tariff items 01012910, 01012990, 01013010, 01013020, and 01013090 attract 27% BCD with nil AIDC and Health Cess.

•All specified rates apply unless otherwise specified in the notification.

This notification shall come into force with effect from January 01, 2026.

The detailed notification is given in the document below.

[Notification No.:51/2025-Customs]


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