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The central government issues a notification superseding numerous prior customs exemption notifications and establishes standardized effective rates of customs duty, integrated tax (IGST) and compensation cess for specified imported goods. It exempts imports for listed tariff items to the extent duties or taxes exceed prescribed standard rates set out in Tables I-IV, with applicable conditions in annexures, and includes a provision adjusting valuation for certain goods based on carrier, freight and insurance. The notification takes effect on 1 November 2025.
The central government issues a notification superseding numerous prior customs exemption notifications and establishes standardized effective rates of customs duty, integrated tax (IGST) and compensation cess for specified imported goods. It exempts imports for listed tariff items to the extent duties or taxes exceed prescribed standard rates set out in Tables I-IV, with applicable conditions in annexures, and includes a provision adjusting valuation for certain goods based on carrier, freight and insurance. The notification takes effect on 1 November 2025.
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