The Central Board of Indirect Taxes and Customs (CBIC) on February 03, 2026, issued notification amending Tariff Values for Edible Oils, Metals and Areca Nuts under the Customs Act, 1962.
The Central Board of Indirect Taxes and Customs (CBIC), exercising the powers conferred under sub-section (2) of Section 14 of the Customs Act, 1962, has issued an amendment to Notification No. 36/2001-Customs (N.T.) dated August 3, 2001. Through this amendment, the existing TABLE-1, TABLE-2, and TABLE-3 in the said notification have been substituted with revised tables specifying tariff values for certain imported goods.
The substituted TABLE-1 continues to prescribe tariff values for edible oils and related commodities, including crude palm oil, RBD palm oil, other palm oil variants, crude palmolein, RBD palmolein, other palmolein, crude soybean oil, and brass scrap (all grades). TABLE-2 sets out tariff values for gold and silver in various forms, including imports availing benefits under specified entries of Notification No. 45/2025-Customs dated October 24, 2025, as well as other specified forms of gold and silver. TABLE-3 provides the tariff value for areca nuts.
The notification clarifies that the tariff values for all the goods covered under these tables remain unchanged, as indicated against each item. By substituting the tables without altering the tariff values, the amendment ensures continuity and certainty in customs valuation for the specified commodities, while formally updating the notification structure in accordance with the prevailing legal framework.
This notification shall come into force with effect from February 04, 2026.
[Notification No. 17 /2026 - CUSTOMS (N.T.)]
