Customs notification corrigendum corrects the Gazette reference in the English version of the relevant exemption notification.
The corrigendum corrects the Gazette reference in the English version of Notification No. 28/2026-Customs dated 10 July 2026. The reference "G.S.R. 615(E)" is to be read as "G.S.R. 613(E)".

India-UK tariff concessions prescribe preferential customs treatment, origin verification, and tariff rate quota procedures for eligible imports.
India-UK Comprehensive Economic and Trade Agreement tariff concessions apply to specified goods imported into India from the United Kingdom at prescribed basic customs duty, AIDC and, where applicable, Health Cess rates. Eligibility depends on proof of United Kingdom origin under applicable rules of origin. Separate treatment applies to specified alcoholic products, including stated CIF-value conditions. A tariff rate quota framework covers specified new, unregistered completely built passenger and goods-transport motor vehicles, with distinct in-quota and out-of-quota duty treatment. TRQ imports require electronic authorisation, transmission to the Indian Customs EDI System and electronic debit.

Customs event-import exemption permits extension of the prescribed period where sufficient cause is shown in an individual case.
Customs exemption for goods imported for display or use at specified events is amended to allow the Board, on sufficient cause being shown in an individual case, to extend the prescribed two-year period by such further period as it considers fit. The amendment inserts an additional proviso in the relevant condition and consequentially renumbers the following proviso.

Customs exemption for lithium ion cell manufacturing capital goods is consolidated through a revised and expanded equipment list.
Customs exemption notification amends the principal entry for capital goods used in the manufacture of Lithium Ion Cell by substituting the existing serial entries with a single consolidated list. The revised entry expands and reorganises the specified plant, machinery, systems and ancillary equipment covered under the notification, including equipment for mixing, coating, pressing, winding, filling, testing, welding, sorting, formation, recovery, treatment and inspection in lithium-ion cell production.

BCD exemption for wireless charging components extends to specified inputs used in inductor coil module manufacture.
BCD exemption is extended to specified goods used in the manufacture of Inductor Coil Module for wireless charging of cellular mobile phones, subject to the stated condition of end use. The amendment covers nano-crystalline assembly, E-shield, PET liner, PC shim with Z-liner, main stranded coil and NFC coil, and NdFeB magnets, and the exemption is time-bound, ceasing after 31 March 2029.

Customs exemption for display assembly inputs expands to automotive, medical and industrial applications with specified exclusions and time limit.
Customs exemption is extended to specified goods used in the manufacture of display assemblies falling under heading 8524 for automotive, medical or industrial applications. The covered inputs include Cell, Flexible Printed Circuit Assembly (FPCA), Backlight Unit, Frame and Anisotropic Conductive Film (ACF), while the exemption excludes display assemblies of cellular mobile phones or smart watches, LCD or backlight for LCD of smart meters, LCD and LED TV panels, and Interactive Flat Panel Display modules. The exemption remains in force only up to 31 March 2029.

Event animals receive customs and integrated tax exemption subject to identification, security requirements, and timely re-export
The notification exempts animals imported into India under the India-United Kingdom Comprehensive Economic and Trade Agreement for specified events, public functions, or use as guide dogs from applicable customs duty and integrated tax, subject to re-export. Importers must file a prescribed declaration, execute a bond equal to the goods' value, and generally provide security equal to 110% of the otherwise payable duty. The animals must remain identifiable, cannot be removed from the event location without customs permission, and must be re-exported within six months, subject to specified extensions for eligible institutional importers. Home consumption is permitted before expiry on payment of applicable duties and interest.

Agriculture infrastructure and development cess exemption on ammonium nitrate extended by revising the operative date in the customs notification.
The exemption notification concerning agriculture infrastructure and development cess on ammonium nitrate is amended by substituting the date in paragraph 2. The period stated as 30 June 2026 is extended to 15 July 2026, continuing the exemption for the revised period under the customs exemption framework.

Basic customs duty exemption date extended for specified chemicals, petrochemicals and polymer products under the customs notification.
The basic customs duty exemption for specified chemicals, petrochemicals and polymer products is amended by extending the relevant operative date from 30 June 2026 to 15 July 2026. The amendment is made under section 25(1) of the Customs Act, 1962 and substitutes the date in paragraph 2 of the principal notification. It revises only the time limit for the exemption framework.

Customs exemption corrigendum corrects a typographical year reference in the notification text without altering its substantive effect.
A corrigendum to the customs exemption notification corrects a typographical reference in specified lines by substituting the incorrect year with the correct year. The correction is limited to the notification text and does not indicate any broader change in the substance, scope, or operative effect of the underlying customs notification.

Customs exemption entry expanded to cover tariff item 26020010 for all goods at nil customs duty.
Customs exemption entry is amended by inserting a new item in Table I of Notification No. 62/2022-Customs. The inserted entry covers tariff item 26020010 for all goods and prescribes nil customs duty against the new serial number 825A.

Customs duty concessions for Omani-origin goods under India-Oman CEPA take effect with quota-linked import conditions.
Customs duty exemption granted for specified goods imported into India from Oman under the first tranche of tariff concessions under the India-Oman CEPA. The notification covers goods in Table I, Table II and Table III at the notified BCD, AIDC and in-quota rates, subject to origin proof and, for TRQ goods, quota conditions administered through DGFT and ICES. The importer must prove Omani origin under the Rules of Origin framework, and TRQ imports are allowed only through electronic allotment, transmission and debit. The notification comes into force on 1 June 2026.

Basic customs duty exemption on cotton imports applies for a limited period under the customs tariff framework.
Imports of cotton falling under heading 5201 are exempted from the whole of the basic customs duty and the Agriculture Infrastructure and Development Cess leviable on such goods. The exemption applies only for a specified period and operates as a temporary customs tariff measure for raw cotton imports into India.

Customs tariff corrigendum updates classification entries and wording in the published notification for exemption references.
A corrigendum to Notification No. 14/2026-Customs corrects drafting and tariff classification references in the published notification. It substitutes "inserted" with "substituted," changes tariff item "2202 91 29" to "2202 99 29," and inserts a further entry amending Notification No. 45/2025-Customs. The inserted entry provides that, against S. No. 110A and S. No. 110B in Table I, the entry "2841 90" shall be substituted in column (2).

Customs duty entries under the India-UAE CEPA scheme are amended for gold and silver imports.
Customs duty entries under the first tranche of the India-UAE CEPA scheme are amended in Table III of Notification No. 22/2022-Customs. Against Serial No. 12, the entry in column (5) is substituted with "10" and the entry in column (6) is substituted with "4". The amendment takes effect from 13 May 2026 and revises the notified duty structure applicable to gold and silver under the existing exemption notification framework.

Customs duty on precious metal imports under specified schemes increased through amendment to the exemption notification.
Customs exemption notification was amended to increase the duty rate applicable to gold, silver and platinum imported under the specified schemes covered by the principal notification. The earlier concessional entry in the table is substituted with a higher rate for such imports, and the amendment applies from the stated effective date.

Precious metal customs exemptions amended with revised rates and compliance conditions for imported spent catalyst and ash containing metals.
Amends the customs exemption framework for gold, silver, coins and other precious metals by revising entries in Notification No. 11/2018-Customs and Notification No. 11/2021-Customs. The amendment expands and restructures tariff coverage for precious metal goods, substitutes and omits specified serial numbers, and introduces revised treatment for certain headings including gold and silver, spent catalyst or ash containing precious metals, gold, silver and platinum findings, and other goods under the relevant precious metal headings. The notification also revises the rate entries for several specified items and creates a concessional structure for imported spent catalyst or ash containing precious metals subject to compliance with specified import rules and environmental certification.

Customs duty increase on precious metal imports and spent catalyst entries under the amended notification framework.
The customs notification amends the existing exemption framework by increasing the applicable rate of customs duty from 5% to 10% for specified entries in Table I relating to gold, silver, platinum, precious metal goods, and related articles. It also inserts a new entry for spent catalyst or ash containing precious metals at 10%, subject to a sunset provision that limits its effect after 31 March 2027. The amendment further substitutes the entry for other goods under the relevant precious metal tariff headings so that, except for the newly inserted spent catalyst or ash category, those goods attract customs duty at 10%. The notification takes effect from 13 May 2026 and operates as a further amendment to the principal customs notification governing these specified imports.

Customs exemption notifications realigned with revised tariff entries and duty rates under the Finance Act, 2026 amendments.
Customs exemption and tariff notifications are amended to align multiple existing notifications with changes made vide the Finance Act, 2026. The notification substitutes specified tariff items, sub-headings and ranges across numerous customs notifications, revises operative tariff coverage for listed goods, and omits certain entries where stated. It also updates selected customs duty rate entries, including provisions relating to compound preparations for making non-alcoholic beverages and other goods, so that the scheduled entries conform to the revised tariff structure.

Agriculture Infrastructure and Development Cess exemption for ammonium nitrate under the notified tariff entry and period.
Agriculture Infrastructure and Development Cess is exempted for ammonium nitrate falling under tariff item 3102 30 00, with the applicable rate fixed at nil for the notified period. The exemption is limited to the described goods and tariff classification under the customs exemption framework. It takes effect from 2 April 2026 and continues up to and inclusive of 15 July 2026, according to the notification.