Tariff Value Notification

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-25082026-275748 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 4535] NEW DELHI, TUESDAY, AUGUST 25, 2026/BHADRA 3, 1948 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 25th August, 2026 No.71/2026-CUSTOMS (N.T.) S.O. 4720(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- | Description of goods | Tariff value | | | heading/tariff item | | (US $Per Metric Tonne) | +========+=============================+=============================+===================================+ | (1) | (2) | (3) | (4) | +--------+-----------------------------+-----------------------------+-----------------------------------+ | 1 | 1511 10 00 | Crude Palm Oil | 1208 (i.e., no change) | +--------+-----------------------------+-----------------------------+-----------------------------------+ | 2 | 1511 90 10 | RBD Palm Oil | 1220 (i.e., no change) | +--------+-----------------------------+-----------------------------+-----------------------------------+ | 3 | 1511 90 90 | Others - Palm Oil | 1214 (i.e., no change) | +--------+-----------------------------+-----------------------------+-----------------------------------+ | 4 | 1511 10 00 | Crude Palmolein | 1227 (i.e., no change) | +--------+-----------------------------+-----------------------------+-----------------------------------+ | 5 | 1511 90 20 | RBD Palmolein | 1230 (i.e., no change) | +--------+-----------------------------+-----------------------------+-----------------------------------+ | 6 | 1511 90 90 | Others - Palmolein | 1229 (i.e., no change) | +--------+-----------------------------+-----------------------------+-----------------------------------+ | 7 | 1507 10 00 | Crude Soya bean Oil | 1257 (i.e., no change) | +--------+-----------------------------+-----------------------------+-----------------------------------+ | 8 | 7404 00 22 | Brass Scrap (all grades) | 7945 (i.e., no change) | +--------+-----------------------------+-----------------------------+-----------------------------------+ TABLE-2 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| No. | Description | Tariff Value (US $) | +-----+-----------------------------|---------------------+ | 1. | Gold, in any form, in respect of which the benefit | 1500 per 10 grams | | | of entries at serial number 194 of the Notification | | | | No. 45/2025-Customs dated 24.10.2025 is availed. | | +-----+-----------------------------|---------------------+ | 2. | Silver, in any form, in respect of which the benefit | 2097 per kilogram | | | of entries at serial number 195 of the Notification | (i.e., no change) | | | No. 45/2025-Customs dated 24.10.2025 is availed. | | +-----+-----------------------------+---------------------+ | 3. | (i) Silver, in any form, other than medallions and | 2097 per kilogram | | | silver coins having silver content not below | (i.e., no change) | | | 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. | (i) Gold bars, other than tola bars, bearing | 1500 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. No. | Chapter/heading/ sub- | Description of goods | Tariff value | | | heading/tariff item | | (US $ Per Metric Ton) | +========+=============================+=====================+===================================+ | (1) | (2) | (3) | (4) | +--------+-----------------------------+---------------------+-----------------------------------+ | 1 | 080280 | Areca nuts | 11574 (i.e., no change)" | +--------+-----------------------------+---------------------+-----------------------------------+ 2. This notification shall come into force with effect from the 26th day of August, 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. 70/2026-Customs (N.T.), dated the 14th August 2026, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 4511 (E), dated 14th August 2026.