The Ministry of Finance (MoF), on December 30, 2025, has issued a notification amending Notification No. 42/2025-Customs dated September 30, 2025, in exercise of powers under section 25(1) of the Customs Act, 1962, in public interest. The amendment has been notified vide G.S.R. 938(E).
Through this notification, the Central Government has substituted the existing Table in the earlier customs exemption notification with a new Table, thereby revising the applicable customs exemption structure, conditions, or rates as specified therein. The substitution indicates a comprehensive update rather than a partial modification, ensuring clarity and uniform application of the revised provisions.
The amended Table shall be read as an integral part of Notification No. 42/2025-Customs and will govern the availability and scope of customs exemptions going forward, in accordance with the revised entries and conditions. Stakeholders are advised to review the substituted Table carefully to assess its impact on import transactions and compliance obligations.
[NotificationNo.52/2025−Customs]
