Tariff Value Notification

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-27022026-270566 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 1047] NEW DELHI, FRIDAY, FEBRUARY 27, 2026/PHALGUNA 8, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 27th February, 2026 No. 24/2026-CUSTOMS (N.T.) S.O. 1099(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 | 1103 | +--------+----------------------------+----------------------+--------------------------+ | 2 | 1511 90 10 | RBD Palm Oil | 1122 | +--------+----------------------------+----------------------+--------------------------+ | 3 | 1511 90 90 | Others - Palm Oil | 1113 | +--------+----------------------------+----------------------+--------------------------+ | 4 | 1511 10 00 | Crude Palmolein | 1128 | +--------+----------------------------+----------------------+--------------------------+ | 5 | 1511 90 20 | RBD Palmolein | 1131 | +--------+----------------------------+----------------------+--------------------------+ | 6 | 1511 90 90 | Others - Palmolein | 1130 | +--------+----------------------------+----------------------+--------------------------+ | 7 | 1507 10 00 | Crude Soya bean Oil | 1212 | +--------+----------------------------+----------------------+--------------------------+ | 8 | 7404 00 22 | Brass Scrap (all grades) | 7235 | +--------+----------------------------+----------------------+--------------------------+ TABLE-2 +-----+--------------------+------------------------------------------------------------------------+-------------------+ | Sl. | Chapter/ | Description of goods | Tariff value | | No. | heading/ sub- | | (US $) | | | heading/tariff | | | | | item | | | +=====+====================+========================================================================+===================+ | (1) | (2) | (3) | (4) | +-----+--------------------+------------------------------------------------------------------------+-------------------+ | 1. | 71 or 98 | Gold, in any form, in respect of which the benefit of entries at | 1664 per 10 grams | | | | 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 benefit of entries at | 2800 per kilogram | | | | 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 and silver coins | 2800 per kilogram | | | | 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. (i) Gold bars, other than tola 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. 1664 per 10 grams 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 | 7020 (i.e., no change)" | +-----+----------------------------+--------------------+------------------------------+ 2. This notification shall come into force with effect from the 28th day of February, 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. 23/2026-Customs (N.T.), dated the 24th February 2026 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 987 (E), dated 24th February 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.