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Ministry of Finance Department of Revenue Customs Wing CBIC

Tariff Value Notification

Issue Date: 15 July 2026 Published: 15 July 2026
Gazette ID: CG-DL-E-15072026-274521 Download PDF
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                Core Purpose
            

            
The Central Board of Indirect Taxes & Customs amends Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001, by substituting TABLE-1, TABLE-2, and TABLE-3, exercising powers under sub-section (2) of section 14 of the Customs Act, 1962.

        

        

        
        
        

            

                
                    
                    
                    
                    
                
                Detailed Summary
            

            
The Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, issued Notification No. 63/2026-CUSTOMS (N.T.) on 15th July, 2026, under S.O. 3888(E), exercising powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962). This notification amends the principal Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001 (S. O. 748 (E)), by substituting TABLE-1, TABLE-2, and TABLE-3. TABLE-1 revises tariff values (US $ Per Metric Tonne) for items such as Crude Palm Oil (1203), RBD Palm Oil (1215), Others - Palm Oil (1209), Crude Palmolein (1221), RBD Palmolein (1224), Others - Palmolein (1223), Crude Soya bean Oil (1238), and Brass Scrap (7599). TABLE-2 sets tariff values for Gold at 1311 US $ per 10 grams for specific forms, including gold bars and gold coins (not below 99.5% gold content), and Silver at 1869 US $ per kilogram for various forms, including medallions and coins with 99.9% silver content, excluding foreign currency coins, jewellery, or silver articles. These values apply when availing benefits of Notification No. 45/2025-Customs dated 24.10.2025. TABLE-3 maintains the tariff value for Areca nuts (080280) at 10785 US $ per Metric Ton. The notification comes into force on 16th July, 2026. The principal notification was last amended by Notification No. 60/2026-Customs (N.T.), dated 30th June 2026 (S.O. 3513 (E)).

        

        

        
        

            

                
                    
                    
                    
                    
                    
                
                Full Text
            

            
            

                
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-15072026-274521
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 3725] NEW DELHI, WEDNESDAY, JULY 15, 2026/ASHADHA 24, 1948

5401 GI/2026

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 15th July, 2026
No. 63/2026-CUSTOMS (N.T.)

S.O. 3888(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. | Chapter/heading/ sub-               | Description of goods              | Tariff value             |
| No. | heading/tariff item                 |                                   | (US $ Per Metric Tonne)  |
+=====+=====================================+===================================+==========================+
| (1) | (2)                                 | (3)                               | (4)                      |
+-----+-------------------------------------+-----------------------------------+--------------------------+
| 1   | 1511 10 00                          | Crude Palm Oil                    | 1203                     |
| 2   | 1511 90 10                          | RBD Palm Oil                      | 1215                     |
| 3   | 1511 90 90                          | Others - Palm Oil                 | 1209                     |
| 4   | 1511 10 00                          | Crude Palmolein                   | 1221                     |
| 5   | 1511 90 20                          | RBD Palmolein                     | 1224                     |
| 6   | 1511 90 90                          | Others - Palmolein                | 1223                     |
| 7   | 1507 10 00                          | Crude Soya bean Oil               | 1238                     |
| 8   | 7404 00 22                          | Brass Scrap (all grades)          | 7599                     |
+-----+-------------------------------------+-----------------------------------+--------------------------+

TABLE-2
+-----+-----------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 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| No. |                                     |                                   | (US $ Per 10 grams)      |
+=====+=====================================+===================================+==========================+
| (1) | (2)                                 | (3)                               | (4)                      |
+-----+-------------------------------------+-----------------------------------+--------------------------+
| 1.  | 71 or 98                            | Gold, in any form, in respect of  | 1311 per 10 grams        |
|     |                                     | which the 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   | 1869 per kilogram        |
|     |                                     | of which the 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    | 1869 per kilogram        |
|     |                                     | than medallions 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.|                          |
+-----+-------------------------------------+-----------------------------------+--------------------------+

+-----+-----------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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Gold, in any form, in respect of which the benefit of entries at serial number 194 of the Notification No. 45/2025-Customs dated 24.10.2025 is availed

Silver, in any form, in respect of which the benefit of entries at serial number 195 of the Notification No. 45/2025-Customs dated 24.10.2025 is availed

(i) Silver, in any form, other than medallions 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.
1311 per 10 grams

1869 per kilogram

1869 per kilogram

+-----+-------------------------------------+-----------------------------------+--------------------------+
| 4.  | 71                                  | (i) Gold bars, other than tola    | 1311 per 10 grams        |
|     |                                     | bars, bearing 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/ sub-       | Description of goods              | Tariff value             |
| No. | heading/tariff item         |                                   | (US $ Per Metric Ton)    |
+=====+=============================+===================================+==========================+
| (1) | (2)                         | (3)                               | (4)                      |
+-----+-----------------------------+-----------------------------------+--------------------------+
| 1   | 080280                      | Areca nuts                        | 10785 (i.e., no change)" |
+-----+-----------------------------+-----------------------------------+--------------------------+

2. This notification shall come into force with effect from the 16th day of July, 2026.

[F. No. 467/01/2026-Cus.V]
INDRAJIT PANDA, 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. 60/2026-Customs (N.T.), dated the 30th June 2026 e-
published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 3513 (E), dated
30th June 2026.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

                

                
                
                
            

            
        


        
        

        
        
        

            

                

                    
                        
                    
                

                

                    
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