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Core Purpose

This notification makes further amendments to Notification No. 62/2022-Customs, dated December 26, 2022, concerning Basic Customs Duty rates for specific goods.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued Notification No. 50/2025-Customs, G.S.R. 933(E), on December 30, 2025, in exercise of powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962). This notification amends the Government of India's Notification No. 62/2022-Customs, dated December 26, 2022, published vide G.S.R. 904(E) on the same date. Specifically, it substitutes 'TABLE I' in the original notification. The new 'TABLE I' establishes Basic Customs Duty (BCD) rates: 0.0% for goods under Tariff Items 02041000 through 02044300, and 8.6% for goods under Tariff Items 03011100 through 03028300, with all specified items described as 'All goods'. The Central Government determined these amendments to be necessary in the public interest.

Full Text

8834 GI/2025 (1) REGD. No. D. L.-33004/99 The Gazette of India EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 847] NEW DELHI, TUESDAY, DECEMBER 30, 2025/PAUSHA 9, 1947 CG-DL-E-31122025-268943 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th December, 2025 No. 50/2025-Customs G.S.R. 933(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.62/2022-Customs, dated the 26th December, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 904 (E), dated the 26th December, 2022, namely :- In the said notification, - (a) for the TABLE I, the following Table shall be substituted, namely: - “TABLE I +-----+------------+---------------------------------+-------------------------------------+ | Sl. | Tariff Item | Description | BCD Rate in % (unless | | No. | | | otherwise specified) | +=====+============+=================================+=====================================+ | 1 | 02041000 | All goods | 0.0 | +-----+------------+---------------------------------+-------------------------------------+ | 2 | 02042100 | All goods | 0.0 | +-----+------------+---------------------------------+-------------------------------------+ | 3 | 02042200 | All goods | 0.0 | +-----+------------+---------------------------------+-------------------------------------+ | 4 | 02042300 | All goods | 0.0 | +-----+------------+---------------------------------+-------------------------------------+ | 5 | 02043000 | All goods | 0.0 | +-----+------------+---------------------------------+-------------------------------------+ | 6 | 02044100 | All goods | 0.0 | +-----+------------+---------------------------------+-------------------------------------+ | 7 | 02044200 | All goods | 0.0 | +-----+------------+---------------------------------+-------------------------------------+ | 8 | 02044300 | All goods | 0.0 | +-----+------------+---------------------------------+-------------------------------------+ | 9 | 03011100 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 10 | 03011900 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 11 | 03019100 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 12 | 03019200 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 13 | 03019300 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 14 | 03019400 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 15 | 03019500 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 16 | 03019900 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 17 | 03021100 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 18 | 03021300 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 19 | 03021400 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 20 | 03021900 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 21 | 03022100 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 22 | 03022200 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 23 | 03022300 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 24 | 03022400 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 25 | 03022900 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 26 | 03023100 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 27 | 03023200 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 28 | 03023300 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 29 | 03023400 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 30 | 03023500 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 31 | 03023600 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 32 | 03023900 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 33 | 03024100 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 34 | 03024200 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 35 | 03024300 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 36 | 03024400 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 37 | 03024500 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 38 | 03024600 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 39 | 03024700 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 40 | 03024900 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 41 | 03025100 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 42 | 03025200 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 43 | 03025300 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 44 | 03025400 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 45 | 03025500 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 46 | 03025600 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 47 | 03025900 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 48 | 03027100 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 49 | 03027200 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 50 | 03027300 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 51 | 03027400 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 52 | 03027900 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 53 | 03028100 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 54 | 03028200 | All goods | 8.6 | +-----+------------+---------------------------------+-------------------------------------+ | 55 | 03028300 | All goods | 8.6 | +-----+------------+---------------------------------+----------------

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