The Central Board of Indirect Taxes and Customs (CBIC) on December 30, 2025, issued Notification No. 78/2025–Customs (N.T.) amending Notification No. 36/2001–Customs (N.T.) dated August 3, 2001, in exercise of powers under Section 14(2) of the Customs Act, 1962. The amendment substitutes Table-1, Table-2, and Table-3 of the earlier notification with revised tables specifying tariff values of certain imported goods.
Under the revised Table-1, tariff values for Crude Palm Oil, RBD Palm Oil, other Palm Oil, Crude Palmolein, and RBD Palmolein have been notified. The notification clarifies that the tariff values remain unchanged, with values ranging between USD 1035 and USD 1085 per Metric Tonne, depending on the specific category and tariff heading.
The substitution of tables ensures continued applicability of the prescribed tariff values for valuation purposes under the Customs Act, 1962. These tariff values are used for assessment of customs duty on notified goods and are effective from the date of issuance of the notification.
This notification shall come into force with effect from the 31st day of December, 2025.
[Notification No. 78/2025-CUSTOMS (N.T.)]
