Tariff Value Notification

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-15052026-272595 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 2438] NEW DELHI, FRIDAY, MAY 15, 2026/VAISAKHA 25, 1948 4 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 15th May, 2026 No. 46/2026-CUSTOMS (N.T.) S.O. 2530(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/ | Description of goods | Tariff value | | | sub-heading/tariff | | (US $Per Metric Tonne) | | | item | | | +========+============================+===================================+=============================+ | (1) | (2) | (3) | (4) | +--------+----------------------------+-----------------------------------+-----------------------------+ | 1 | 1511 10 00 | Crude Palm Oil | 1205 | +--------+----------------------------+-----------------------------------+-----------------------------+ | 2 | 1511 90 10 | RBD Palm Oil | 1212 | +--------+----------------------------+-----------------------------------+-----------------------------+ | 3 | 1511 90 90 | Others - Palm Oil | 1209 | +--------+----------------------------+-----------------------------------+-----------------------------+ | 4 | 1511 10 00 | Crude Palmolein | 1216 | +--------+----------------------------+-----------------------------------+-----------------------------+ | 5 | 1511 90 20 | RBD Palmolein | 1219 | +--------+----------------------------+-----------------------------------+-----------------------------+ | 6 | 1511 90 90 | Others - Palmolein | 1218 | +--------+----------------------------+-----------------------------------+-----------------------------+ | 7 | 1507 10 00 | Crude Soya bean Oil | 1256 | +--------+----------------------------+-----------------------------------+-----------------------------+ | 8 | 7404 00 22 | Brass Scrap (all grades) | 7433 | +--------+----------------------------+-----------------------------------+-----------------------------+ TABLE-2 +--------+----------------------------+-------------------------------------------------------------+-----------------------+ | Sl. | Chapter/heading/ | Description of goods | Tariff value | | No. | sub-heading/tariff | | (US $) | | | item | | | +========+============================+=============================================================+=======================+ | (1) | (2) | (3) | (4) | +--------+----------------------------+-------------------------------------------------------------+-----------------------+ | 1. | 71 or 98 | Gold, in any form, in respect of which the | 1508 per 10 grams | | | | benefit of entries at serial number 194 of the | | | | | Notification No. 45/2025-Customs dated | | | | | 24.10.2025 is availed | | +--------+----------------------------+-------------------------------------------------------------+-----------------------+ | 2. | 71 or 98 | Silver, in any form, in respect of which the | 2810 per kilogram | | | | benefit of entries at serial number 195 of the | | | | | Notification No. 45/2025-Customs dated | | | | | 24.10.2025 is availed | | +--------+----------------------------+-------------------------------------------------------------+-----------------------+ | 3. | 71 | (i) Silver, in any form, other than medallions | 2810 per kilogram | | | | and silver coins having silver content not | | | | | below 99.9% or semi-manufactured forms | | | | | of silver falling under sub-heading 7106 | | | | | 92; | | | | | (ii) Medallions and silver coins having silver | | | | | content not below 99.9% or semi- | | | | | manufactured forms of silver falling under | | | | | sub-heading 7106 92, other than imports of | | | | | such goods through post, courier or | | | | | baggage. | | | | | Explanation. - For the purposes of this entry, | | | | | silver in any form shall not include foreign | | | | | currency coins, jewellery made of silver or | | | | | articles made of silver. | | +--------+----------------------------+-------------------------------------------------------------+-----------------------+ | 4. | 71 | (i) Gold bars, other than tola bars, bearing | 1508 per 10 grams | | | | manufacturer's or refiner's engraved serial | | | | | number and weight expressed in metric | | | | | units; | | | | | (ii) Gold coins having gold content not below | | | | | 99.5% and gold findings, other than imports | | | | | of such goods through post, courier or | | | | | baggage. | | | | | Explanation. - For the purposes of this entry, | | | | | "gold findings" means a small component such | | | | | as hook, clasp, clamp, pin, catch, screw back | | | | | used to hold the whole or a part of a piece of | | | | | Jewellery in place. | | +--------+----------------------------+-------------------------------------------------------------+-----------------------+ TABLE-3 +--------+----------------------------+-----------------------------------+----------------------------+ | Sl. | Chapter/heading/ | Description of goods | Tariff value | | No. | sub-heading/tariff | | (US $ Per Metric Ton) | | | item | | | +========+============================+===================================+============================+ | (1) | (2) | (3) | (4) | +--------+----------------------------+-----------------------------------+----------------------------+ | 1 | 080280 | Areca nuts | 9155 (i.e., no change)" | +--------+----------------------------+-----------------------------------+----------------------------+ 2. This notification shall come into force with effect from the 16th day of May, 2026. [F. No. 467/01/2026-Cus.V] KRITI PANDEY, Under Secy. Note: - The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3rd August, 2001, vide number S. O. 748 (E), dated the 3rd August, 2001 and was last amended vide Notification No. 45/2026-Customs (N.T.), dated the 8th May 2026 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 2331 (E), dated 8th May 2026.