The Central Board of Indirect Taxes and Customs (CBIC), on September 15, 2026, has amended Notification No. 36/2001-Customs (N.T.) dated August 3, 2001, under Section 14(2) of the Customs Act, 1962, by substituting Table-1, Table-2 and Table-3 prescribing revised tariff values for specified imported goods. The revised values shall come into force with effect from September 16, 2026.
Under Table-1, revised tariff values per metric tonne have been prescribed for crude palm oil – US$1,219; RBD palm oil – US$1,231; other palm oil – US$1,225; crude palmolein – US$1,239; RBD palmolein – US$1,242; other palmolein – US$1,241; crude soybean oil – US$1,268; and brass scrap – US$8,218. Under Table-2, the tariff value for specified gold is US$1,373 per 10 grams, while silver remains at US$2,028 per kilogram. Gold bars, specified gold coins and gold findings are also valued at US$1,373 per 10 grams.
Table-3 prescribes the tariff value for areca nuts at US$11,574 per metric tonne, with no change from the existing value. The revised tariff values will apply from September 16, 2026 and are relevant for customs valuation purposes for the specified goods.
[Notification No. 75/2026-CUSTOMS (N.T.)]
