Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect. Taxes and Customs

North Block, New Delhi-110001

Tel. : +91-11-23094742

E-mail : [email protected]

[email protected]

D.O No.CBIC-190341/168/2025-TRU

Dated 24th October 2025

Madam/Sir,

Currently, the effective customs duty rates operate either through the First Schedule to the Customs Tariff Act, 1975 or through exemption notifications issued under Section 25(1) of the Customs Act which empowers the Central Government to grant partial or full exemption either conditionally or unconditionally. Apart from notification No. 50/2017- Customs dated 30.6.2017, there are other stand-alone notifications which have been issued from time to time for specific purposes.

2. As a measure of trade facilitation, 30 standalone notifications have been merged with notification No. 50/2017-Customs dated 30.6.2017. The list of the 30 notifications is at Annexure. Aside from minor modifications in S. No. 5 of notification No. 39/96-Customs dated 23.7.1996 and omission of entry no. 166A of erstwhile notification No. 50/2017- Customs dated 30.6.2017, no changes have been made to existing entries. Accordingly, notification No. 45/2025 dated 24th October, 2025 has been issued in supersession of notification No. 50/2017-Customs dated 30.6.2017 and the 30 notifications mentioned in the Annexure.

3. The consequential changes have been notified as under:

Principal notification	Amending notification
8/2020-Customs dated 2.2.2020, 11/2018-Customs dated 2.2.2018, 11/2021-Customs dated 1.2.2021 and 52/2017- Customs dated 30.6.2017	44/2025-Customs dated 24.10.2025
26/2018-Central Tax (Rate) dated 31.12.2018	18/2025-Central Tax (Rate) dated 24.10.2025
26/2018-Union Territory Tax (Rate) dated 31.12.2018	18/2025-Union Territory Tax (Rate) dated 24.10.2025
27/2018-Integrated Tax (Rate) dated 31.12. 2018	18/2025-Integrated Tax (Rate) dated 24.10.2025

These changes will come into effect from 1st November, 2025.

4. May I request you to disseminate this information with your field formations and also give wide publicity for information of trade and industry.

5. While utmost care has been taken to ensure that existing concessions are not disturbed, the possibility of an inadvertent error cannot be ruled out. May I, therefore, request you to kindly go through the notification and in case of doubt or difficulty on any issue, to please bring it immediately to my notice at [email protected] or to the notice of Ms. Puneeta Bedi, Director (TRU-I) (Tel: 011-23092236, email: [email protected]), Ms. Amreeta Titus, Director (TRU-I) (Tel: 011-23092753, email: [email protected]) or Mr. Debjyoti Burman, TO (TRU-I) (Tel: 011-23095558, email: [email protected]).

With regards,

Yours sincerely,

Gaurav Singh

Commissioner (GST Policy Wing)

Customs exemption consolidation: standalone notifications merged into a new superseding notification, requiring broad dissemination and error reporting. Thirty standalone customs exemption notifications have been merged into a consolidated notification that supersedes earlier instruments, preserving existing concession entries except for a minor amendment and one omission, with consequential amendments to central, union territory and integrated tax rate notifications; dissemination to field formations and a mechanism to report inadvertent errors to designated officials are directed, and the consolidation is set to take effect on the specified implementation date.