Full Text
REGD. No. D. L.-33004/99
CG-DL-E-31122025-268949
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 853] NEW DELHI, WEDNESDAY, DECEMBER 31, 2025/PAUSHA 10, 1947
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 30th December, 2025
No. 53/2025-Customs
G.S.R. 939(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. 43/2025-Customs, dated the 30th September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 730 (E), dated the 30th September, 2025, namely :-
In the said notification, for the TABLE , the following Table shall be substituted, namely: -
"TABLE
| S.No. | Tariff Item | Tariff Description | BCD Rates (in %) unless otherwise specified) | AIDC Rate (in %) unless otherwise specified) | Health cess Rate (in %) unless otherwise specified) |
|---|---|---|---|---|---|
| 1 | 01012100 | All Goods | 0.00 | 0.00 | 0.00 |
| 2 | 01012910 | All Goods | 27.00 | 0.00 | 0.00 |
| 3 | 01012990 | All Goods | 27.00 | 0.00 | 0.00 |
| 4 | 01013010 | All Goods | 27.00 | 0.00 | 0.00 |
| 5 | 01013020 | All Goods | 27.00 | 0.00 | 0.00 |
| 6 | 01013090 | All Goods | 27.00 | 0.00 | 0.00 |
| 7 | 01019030 | All Goods | 27.00 | 0.00 | 0.00 |
| 8 | 01019090 | All Goods | 27.00 | 0.00 | 0.00 |
| 9 | 01022110 | All Goods | 4.00 | 0.00 | 0.00 |
| 10 | 01022120 | All Goods | 4.00 | 0.00 | 0.00 |
| 11 | 01022910 | All Goods | 4.00 | 0.00 | 0.00 |
| 12 | 01022990 | All Goods | 24.00 | 0.00 | 0.00 |
| 13 | 01023100 | All Goods | 27.00 | 0.00 | 0.00 |
| 14 | 01023900 | All Goods | 27.00 | 0.00 | 0.00 |
| 15 | 01029010 | All Goods | 27.00 | 0.00 | 0.00 |
| 16 | 01029090 | All Goods | 27.00 | 0.00 | 0.00 |
| 17 | 01031000 | All Goods | 4.50 | 0.00 | 0.00 |
| 18 | 01039100 | All Goods | 4.50 | 0.00 | 0.00 |
| 19 | 01039200 | All Goods | 4.50 | 0.00 | 0.00 |
| 20 | 01041010 | All Goods | 4.50 | 0.00 | 0.00 |
| 21 | 01041090 | All Goods | 4.50 | 0.00 | 0.00 |
| 22 | 01042000 | All Goods | 4.50 | 0.00 | 0.00 |
| 23 | 01051100 | All Goods | 27.00 | 0.00 | 0.00 |
| 24 | 01051200 | All Goods | 27.00 | 0.00 | 0.00 |
| 25 | 01051300 | All Goods | 27.00 | 0.00 | 0.00 |
| 26 | 01051400 | All Goods | 27.00 | 0.00 | 0.00 |
| 27 | 01051500 | All Goods | 27.00 | 0.00 | 0.00 |
| 28 | 01059400 | All Goods | 27.00 | 0.00 | 0.00 |
| 29 | 01059900 | All Goods | 27.00 | 0.00 | 0.00 |
| 30 | 01061100 | All Goods | 27.00 | 0.00 | 0.00 |
| 31 | 01061300 | All Goods | 27.00 | 0.00 | 0.00 |
| 32 | 01061400 | All Goods | 27.00 | 0.00 | 0.00 |
| 33 | 01061900 | All Goods | 27.00 | 0.00 | 0.00 |
| 34 | 01063200 | All Goods | 27.00 | 0.00 | 0.00 |
| 35 | 01063300 | All Goods | 27.00 | 0.00 | 0.00 |
| 36 | 01063900 | All Goods | 27.00 | 0.00 | 0.00 |
| 37 | 02042200 | All Goods | 24.00 | 0.00 | 0.00 |
| 38 | 02042300 | All Goods | 24.00 | 0.00 | 0.00 |
| 39 | 02043000 | All Goods | 24.00 | 0.00 | 0.00 |
| 40 | 02044100 | All Goods | 24.00 | 0.00 | 0.00 |
| 41 | 02044200 | All Goods | 24.00 | 0.00 | 0.00 |
| 42 | 02044300 | All Goods | 24.00 | 0.00 | 0.00 |
| 43 | 03011100 | All Goods | 21.43 | 0.00 | 0.00 |
| 44 | 03011900 | All Goods | 21.43 | 0.00 | 0.00 |
| 45 | 03019100 | All Goods | 21.43 | 0.00 | 0.00 |
| 46 | 03019200 | All Goods | 21.43 | 0.00 | 0.00 |
| 47 | 03019400 | All Goods | 21.43 | 0.00 | 0.00 |
| 48 | 03019500 | All Goods | 21.43 | 0.00 | 0.00 |
| 49 | 03019900 | All Goods | 21.43 | 0.00 | 0.00 |
| 50 | 03021100 | All Goods | 21.43 | 0.00 | 0.00 |
| 51 | 03021300 | All Goods | 21.43 | 0.00 | 0.00 |
| 52 | 03021400 | All Goods | 21.43 | 0.00 | 0.00 |
| 53 | 03021900 | All Goods | 21.43 | 0.00 | 0.00 |
| 54 | 03022100 | All Goods | 21.43 | 0.00 | 0.00 |
| 55 | 03022200 | All Goods | 21.43 | 0.00 | 0.00 |
| 56 | 03022300 | All Goods | 21.43 | 0.00 | 0.00 |
| 57 | 03022400 | All Goods | 21.43 | 0.00 | 0.00 |
| 58 | 03022900 | All Goods | 21.43 | 0.00 | 0.00 |
| 59 | 03023100 | All Goods | 24.00 | 0.00 | 0.00 |