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Ministry of Finance Department of Revenue Customs Wing CBIC

Tariff Notifiation

Issue Date: 15 January 2026 Published: 15 January 2026
Gazette ID: CG-DL-E-15012026-269369 Download PDF
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Core Purpose

This notification amends Notification No. 36/2001-Customs (N.T.) dated 3rd August, 2001, by substituting TABLE-1, TABLE-2, and TABLE-3 to revise the tariff values for various goods under the Customs Act, 1962.

Detailed Summary

The Ministry of Finance, Department of Revenue, through the Central Board of Indirect Taxes & Customs, issued Notification No. 06/2026 - CUSTOMS (N.T.) (S.O. 224(E)) on January 15, 2026, exercising powers under sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962). This notification amends the previous Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001 (S.O. 748(E)), by substituting its TABLE-1, TABLE-2, and TABLE-3. TABLE-1 updates tariff values (US $ per Metric Tonne) for Crude Palm Oil (1075), RBD Palm Oil (1084), Others - Palm Oil (1080), Crude Palmolein (1088), RBD Palmolein (1091), Others - Palmolein (1090), Crude Soya bean Oil (1173), and Brass Scrap (all grades) (7096). TABLE-2 specifies tariff values for Gold (Chapter 71 or 98) at 1483 per 10 grams, as per entry 194 of Notification No. 45/2025-Customs dated October 24, 2025, and Silver (Chapter 71 or 98) at 2950 per kilogram, as per entry 195 of the same notification. It further details tariff values for specific forms of silver and gold, including silver with not less than 99.9% content and gold bars/coins (not less than 99.5% gold), also at 2950 per kilogram and 1483 per 10 grams respectively, excluding certain import methods and defining "gold receipts". TABLE-3 sets the tariff value for Betel nuts (080280) at 7679 US $ per Metric Tonne. This notification comes into effect on January 16, 2026. The original Notification No. 36/2001-Customs (N.T.) was last amended by Notification No. 01/2026-Customs (N.T.), dated January 13, 2026 (S.O. 189(E)).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-15012026-269369 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 202] NEW DELHI, THURSDAY, JANUARY 15, 2026/PAUSHA 25, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 15th January, 2026 No. 06/2026 - CUSTOMS (N.T.) S.O. 224(E).—In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:- In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted, namely: - "TABLE-1 +--------+------------------------------------+-----------------------------------+-----------------------------+ | Sl. No. | Chapter/heading/ sub-heading/tariff item | Description of goods | Tariff value (US $Per Metric Tonne) | +========+====================================+===================================+=============================+ | (1) | (2) | (3) | (4) | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 1 | 1511 10 00 | Crude Palm Oil | 1075 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 2 | 1511 90 10 | RBD Palm Oil | 1084 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 3 | 1511 90 90 | Others - Palm Oil | 1080 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 4 | 1511 10 00 | Crude Palmolein | 1088 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 5 | 1511 90 20 | RBD Palmolein | 1091 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 6 | 1511 90 90 | Others - Palmolein | 1090 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 7 | 1507 10 00 | Crude Soya bean Oil | 1173 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 8 | 7404 00 22 | Brass Scrap (all grades) | 7096 | +--------+------------------------------------+-----------------------------------+-----------------------------+ TABLE-2 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No. 202] NEW DELHI, THURSDAY, JANUARY 15, 2026/PAUSHA 25, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 15th January, 2026 No. 06/2026 - CUSTOMS (N.T.) S.O. 224(E).—In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:- In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted, namely: - "TABLE-1 +--------+------------------------------------+-----------------------------------+-----------------------------+ | Sl. No. | Chapter/heading/ sub-heading/tariff item | Description of goods | Tariff value (US $Per Metric Tonne) | +========+====================================+===================================+=============================+ | (1) | (2) | (3) | (4) | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 1 | 1511 10 00 | Crude Palm Oil | 1075 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 2 | 1511 90 10 | RBD Palm Oil | 1084 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 3 | 1511 90 90 | Others - Palm Oil | 1080 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 4 | 1511 10 00 | Crude Palmolein | 1088 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 5 | 1511 90 20 | RBD Palmolein | 1091 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 6 | 1511 90 90 | Others - Palmolein | 1090 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 7 | 1507 10 00 | Crude Soya bean Oil | 1173 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 8 | 7404 00 22 | Brass Scrap (all grades) | 7096 | +--------+------------------------------------+-----------------------------------+-----------------------------+ TABLE-2 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REGD. No. D.L.-33004/99 REGD. No. D. L.-33004/99 भारत सरकार The Gazette of India सी.जी. डी.एल.-अ.-15012026-269369 CG-DL-E-15012026-269369 असाधारण EXTRAORDINARY भाग II- खण्ड 3-उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राधिकार से प्रकाशित PUBLISHED BY AUTHORITY सं. 202] नई दिल्ली, बृहस्पतिवार, जनवरी 15, 2026/पौष 25, 1947 No. 202] NEW DELHI, THURSDAY, JANUARY 15, 2026/PAUSHA 25, 1947 वित्त मंत्रालय (राजस्व विभाग) (केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड) अधिसूचना नई दिल्ली, 15 जनवरी, 2026 सं. 06/2026-सीमा शुल्क (गै.टै.) का. आ. 224(अ). -सीमा शुल्क अधिनियम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड, इस बात से संतुष्ट होने पर कि ऐसा करना आवश्यक एवं समीचीन है, एतद्वारा, भारत सरकार, वित्त मंत्रालय (राजस्व विभाग) की अधिसूचना सं. 36/2001-सीमा शुल्क (गै. टै.), दिनांक 3 अगस्त, 2001, जिसे का.आ. 748 (अ), दिनांक 3 अगस्त, 2001 के तहत भारत के राजपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) में प्रकाशित किया गया था, में निम्नलिखित संशोधन करता है, अर्थात्ः- उक्त अधिसूचना में, सारणी-1, सारणी-2 और सारणी-3 के स्थान पर निम्नलिखित सारणियाँ प्रतिस्थापित की जाएँगी, अर्थात्ः- "सारणी-1 क्रम. सं. अध्याय/शीर्ष/उपशीर्ष/टैरिफ माल का विवरण टैरिफ मूल्य मद (अमरीकी डालर प्रति मीट्रिक टन) (1) (2) (3) (4) 1 1511 10 00 कच्चा पॉम ऑयल 1075 322 GI/2026 (1) 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 2 1511 90 10 आर बी डी पॉम ऑयल 1084 3 1511 90 90 अन्य पॉम ऑयल 1080 4 1511 10 00 कच्चा पामोलिन 1088 5 1511 90 20 आर बी डी पामोलीन 1091 6 1511 90 90 अन्य पामोलीन 1090 7 1507 10 00 सोयाबीन का कच्चा तेल 1173 8 7404 00 22 पीतल स्क्रैप (सभी ग्रेड) 7096 सारणी-2 क्रम. सं. अध्याय/शीर्ष/ उपशीर्ष/ माल का विवरण टैरिफ मूल्य टैरिफ मद (अमरीकी डालर) (1) (2) (3) (4) 1 71 या 98 स्वर्ण, किसी भी रूप में, जिसके सम्बन्ध में अधिसूचना 1483 प्रति 10 ग्राम संख्या 45/2025-सीमा शुल्क, दिनांक 24.10.2025 की प्रविष्टि संख्या 194 के अंतर्गत लाभ प्राप्त किया गया हो 2 71 या 98 रजत, किसी भी रूप में, जिसके सम्बन्ध में अधिसूचना 2950 प्रति किलोग्राम संख्या 45/2025-सीमा शुल्क, दिनांक 24.10.2025 की प्रविष्टि संख्या 195 के अंतर्गत लाभ प्राप्त किया गया हो 3 71 (i) रजत, पदकीय या रजत सिक्कों से भिन्न किसी भी रूप में, जिसकी रजत अंतर्वस्तु 99.9 प्रतिशत से कम नहीं है या उपशीर्ष 7106 92 के अधीन आने वाले रजत के अर्ध विनिर्मित प्ररूप; (ii) पदकीय या रजत सिक्के, जिसकी रजत अंतर्वस्तु 99.9 प्रतिशत से कम नहीं है या डाक, कुरियर या सामान के माध्यम 2950 प्रति किलोग्राम से ऐसे माल के आयात से भिन्न उपशीर्ष 7106 92 के अधीन आने वाले रजत के अर्ध विनिर्मित प्ररूप। स्पष्टीकरण - इस प्रविष्टि के प्रयोजनों के लिए, किसी भी प्ररूप में रजत के अंतर्गत विदेशी मुद्रा के सिक्के, रजत से बने आभूषण या रजत से बनी वस्तुएं नहीं हैं। 4 71 (i) स्वर्ण बार, तोला बार से भिन्न, जिस पर विनिर्माणकर्ता या 1483 प्रति 10 ग्राम रियाइनर का खुदा हुआ क्रम संख्यांक और मिट्रिक यूनिटों में भार अभिव्यक्त है; [भाग II- खण्ड 3(ii)] भारत का राजपत्र : असाधारण 3 (ii) स्वर्ण सिक्के, जिसमें 99.5 प्रतिशत से अन्यून स्वर्ण है, और स्वर्ण प्राप्तियां, डाक, कुरियर या बैगेज के माध्यम से ऐसे माल के आयात से भिन्न। स्पष्टीकरण - इस प्रविष्टि के प्रयोजनों के लिए, "स्वर्ण प्राप्तियां" से कोई छोटा संघटक, जैसे हुक, क्लास्प, क्लैंप, पिन, कैच, स्क्रू बैक, जिसका उपयोग पूर्ण आभूषण या उसके किसी भाग को स्थान में जोड़े रखने के लिए किया जाता है, अभिप्रेत है। सारणी-3 क्रम. सं. अध्याय/शीर्ष/ उपशीर्ष / टैरिफ माल का विवरण टैरिफ मूल्य मद (अमरीकी डालर प्रति मीट्रिक टन) (1) (2) (3) (4) 1 080280 सुपारी 7679 (अर्थात कोई परिवर्तन नहीं)” 2. यह अधिसूचना 16 जनवरी, 2026 से प्रभावी होगी । [फा. सं. 467/01/2026-सीमा शुल्क.V] इंद्रजीत पांडा, अवर सचिव नोट :- मूल अधिसूचना भारत के राजपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) में अधिसूचना सं. 36/2001- सीमा शुल्क (गै.टै.), दिनांक 3 अगस्त, 2001, का.आ. 748 (अ), दिनांक 3 अगस्त, 2001 के तहत प्रकाशित की गई थी, तथा यह अंतिम बार अधिसूचना सं. 01/2026-सीमाशुल्क (गै.टै.), दिनांक 13 जनवरी 2026, जिसे का.आ. 189 (अ) दिनांक 13 जनवरी 2026 के तहत भारत के राजपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) में ई-प्रकाशित किया गया था, के द्वारा संशोधित की गई थी। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 15th January, 2026 No. 06/2026 - CUSTOMS (N.T.) S.O. 224(E).—In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:- In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted, namely: - 4 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(ii)] "TABLE-1 +--------+------------------------------------+-----------------------------------+-----------------------------+ | Sl. No. | Chapter/heading/ sub-heading/tariff item | Description of goods | Tariff value (US $Per Metric Tonne) | +========+====================================+===================================+=============================+ | (1) | (2) | (3) | (4) | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 1 | 1511 10 00 | Crude Palm Oil | 1075 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 2 | 1511 90 10 | RBD Palm Oil | 1084 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 3 | 1511 90 90 | Others - Palm Oil | 1080 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 4 | 1511 10 00 | Crude Palmolein | 1088 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 5 | 1511 90 20 | RBD Palmolein | 1091 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 6 | 1511 90 90 | Others - Palmolein | 1090 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 7 | 1507 10 00 | Crude Soya bean Oil | 1173 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 8 | 7404 00 22 | Brass Scrap (all grades) | 7096 | +--------+------------------------------------+-----------------------------------+-----------------------------+ TABLE-2 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``` I will now extract the information requested, following all the provided instructions carefully. REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-15012026-269369 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 202] NEW DELHI, THURSDAY, JANUARY 15, 2026/PAUSHA 25, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 15th January, 2026 No. 06/2026 - CUSTOMS (N.T.) S.O. 224(E).—In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:- In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted, namely: - "TABLE-1 +--------+------------------------------------+-----------------------------------+-----------------------------+ | Sl. No. | Chapter/heading/ sub-heading/tariff item | Description of goods | Tariff value (US $Per Metric Tonne) | +========+====================================+===================================+=============================+ | (1) | (2) | (3) | (4) | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 1 | 1511 10 00 | Crude Palm Oil | 1075 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 2 | 1511 90 10 | RBD Palm Oil | 1084 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 3 | 1511 90 90 | Others - Palm Oil | 1080 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 4 | 1511 10 00 | Crude Palmolein | 1088 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 5 | 1511 90 20 | RBD Palmolein | 1091 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 6 | 1511 90 90 | Others - Palmolein | 1090 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 7 | 1507 10 00 | Crude Soya bean Oil | 1173 | +--------+------------------------------------+-----------------------------------+-----------------------------+ | 8 | 7404 00 22 | Brass Scrap (all grades) | 7096 | +--------+------------------------------------+-----------------------------------+-----------------------------+ TABLE-2 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