Customs corrigendum correcting date reference in Notification No. 44/2025 Customs to 24th October in column (3).
Corrigendum to Notification No. 44/2025 Customs directs that in the published notification, at line 28 in column (3), the word 'October' be read as '24th October', effectuating a precise textual amendment to the earlier Gazette notification.

Customs corrigendum corrects a tariff classification code from C-140 to C-130 in Notification No. 45/2025.
Corrigendum to Notification No. 45/2025 Customs corrects the entry in column (3), line 6 of the published notification by substituting the classification code 'C-140' with 'C-130', as published in G.S.R. 807(E), 31 October 2025.

Tariff classification correction: corrigendum replaces C-140 with C-130 in exemption notification published earlier.
Correction to Notification No. 37/2025 Customs (17th September, 2025): the corrigendum dated 31st October, 2025 amends the published Gazette text by substituting, in line 15 column (3), the code 'C-140' with 'C-130', effecting a textual correction to the tariff/exemption entry without creating new substantive provisions.

Yellow peas import nil-duty concession now limited to bills of lading issued on or before 31 October 2025.
Substitutes the expiry date in the Table of Notification No. 64/2023-Customs so that the nil-duty concession for imports of Yellow Peas (HS Code 0713 10 10) applies only to consignments covered by bills of lading issued on or before the 31st day of October, 2025, in place of the earlier date of the 31st day of March, 2026.

Import duty cap limits customs and AIDC liability on imported yellow peas when bill of lading is dated on or after Nov 1.
Exempts imports of yellow peas from customs duty and Agriculture Infrastructure and Development Cess to the extent those duties exceed the specified capped standard and AIDC rates, subject to the condition that the Bill of Lading is issued on or after the first day of November, 2025; notification takes effect from that date.

Customs duty concessions establish product-specific import rates subject to end-use, certification, recordkeeping, export, bond and re-export conditions.
Customs duty, integrated tax and compensation cess treatment for goods imported into India is reset through a consolidated exemption structure. Covered goods are exempted only to the extent the ordinarily leviable basic customs duty, integrated tax and, where applicable, compensation cess exceeds the scheduled rate. Classification is by tariff chapter, heading, sub-heading or tariff item, read with the stated description and any appended list. The concessional treatment applies only where the linked condition is satisfied.

Customs tariff amendments update exemptions and duty classifications, substituting multiple tariff entries linked to a consolidated notification.
Amendments substitute, omit and insert tariff table entries across specified customs exemption notifications to redefine exemptible goods by reference to tariff headings and serial numbers in TABLE I-IV of a consolidated notification, impose substituted basic customs duty percentages for particular tariff items where exemptions do not apply, and remove certain serial and annexure entries; the changes operate under statutory powers and include an operative commencement date.

Customs corrigendum: textual amendment narrows miscellaneous exemption description by replacing 'aircrafts, missiles, etc.' with 'aircrafts, etc.'
Corrigendum substitutes the phrase 'aircrafts, missiles, etc.' with 'aircrafts, etc.' in line 31, column (3) of Notification No. 37/2025-Customs as published (G.S.R. 644(E), 17-9-2025), promulgated by G.S.R. 743(E) dated 9-10-2025; the correction is confined to the textual description of exempted items and does not indicate any other amendments to tariff treatment or procedural provisions.

Tariff concessions under India EFTA (Iceland) amended to exclude the pesticide imidacloprid from 'all goods' coverage.
Corrigendum to Notification No. 43/2025 Customs replaces the phrase "All Goods" in column (3) with "All Goods other than Imidacloprid (ISO)", thereby excluding Imidacloprid from the tariff concession under the India EFTA (Iceland) notification.

Tariff concessions for Iceland-origin imports reduce customs duty and cesses, subject to proof of origin under trade rules.
Tariff concessions are granted on specified goods imported into India from Iceland by exempting them from customs duty, Agriculture Infrastructure and Development Cess, and Health Cess to the extent that the liability exceeds the rates set out in the accompanying table. The exemption applies only to goods of Icelandic origin, and the importer must satisfy the Deputy Commissioner or Assistant Commissioner of Customs as to origin in accordance with the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 and any related rules notified by the Central Government.

Customs duty concessions for Norwegian-origin imports under the India-EFTA arrangement are tied to rules of origin compliance.
Customs exemption is granted to specified goods imported into India from Norway under the first tranche of tariff concessions. The notification reduces customs duty, Agriculture Infrastructure and Development Cess, and Health Cess to the tariff-table rates for covered tariff items, subject to the importer proving Norwegian origin under the applicable rules of origin.

Customs duty concessions for Swiss-origin imports under the India-EFTA tariff schedule and rules of origin framework.
Customs duty concessions are granted to give effect to the first tranche of tariff concessions under the India-EFTA arrangement for imports from Switzerland. The notification exempts goods specified in Table I and Table II from the portion of basic customs duty, Agriculture Infrastructure and Development Cess, and Health Cess that exceeds the concessional rates prescribed in the respective tables. The benefit is available only for Swiss-origin goods, to be proved by the importer in accordance with the Rules of Origin framework.

Extension of exemption cessation dates for Chapter 9801 goods, delaying expiry and prescribing revised termination timing.
Amendment to Notification No. 50/2017-Customs replaces provisos and substitutes expiry figures in the TABLE so that item (i) at S. No. 597 ceases to have effect earlier than items (iii) and (v), and S. Nos. 598, 601, 602 and 603 have their column (3) expiry figures replaced to reflect a later cessation; the amendment is promulgated under section 25(1) of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975 and takes effect from the stated commencement date.

IGST rate change on imports for petroleum operations and coal bed methane updates the tariff entry, altering tax application.
Amends the customs exemption notification to substitute the IGST rate entry in the Table for the specified serial number, altering the tax rate on imports of goods used in petroleum operations or coal bed methane; enacted under section 25 of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975, with the amendment's commencement date specified and references to the principal notification and its last amendment.

Exemption to integrated tax extended for specified works of art and antiques under customs tariff.
The amendment to Notification No. 29/2025-Customs expressly extends the exemption for goods specified in the Schedule to include the levy of integrated tax under sub-section (7) of section 3 of the Customs Tariff Act, thereby broadening the original exemption to cover that tax component and modifying the opening paragraph of the principal notification.

Customs exemption for specified defence equipment expands to cover listed goods, parts and technical documentation upon import for defence use.
Amendment inserts a schedule of specified defence goods and related items into an existing customs exemption notification to grant import duty relief when imported by the Ministry of Defence or the defence forces, specifying categories of goods, associated parts, sub assemblies and technical documentation, with certain exclusions, and taking effect on the notified commencement date.

Customs tariff change increases duty for specified imports linked to petroleum and coal bed methane operations, altering applicable duty.
The amendment replaces the entry in column (5) against S. No. 404 of Notification No. 50/2017 Customs with 18%, changing the duty rate for the specified goods imported by the specified person in relation to petroleum operations or coal bed methane operations; the notification takes effect on 22 September 2025 and is issued under powers conferred by the Customs Act and the Customs Tariff Act.

Customs exemption extension for raw cotton deadline extended, altering the terminal date of the existing notification.
Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962 read with section 124 of the Finance Act, 2021, amends an earlier notification by substituting the terminal date in paragraph 2 to extend the operative period of the customs duty exemption on raw cotton.

Exemption from customs duty and AIDC on imported cotton temporarily suspends import levies to address public interest.
Exemption from customs duty and Agriculture Infrastructure and Development Cess (AIDC) is granted on imports of cotton under heading 5201 of the First Schedule to the Customs Tariff Act, 1975, exempting such goods from the whole of the customs duty and the whole of the AIDC when imported, on a public interest basis, subject to the temporal limits and administrative terms set out in the issuing notification.

Customs exemption removal: omission of 'horses for polo' from the notification, revoking that import exemption under section 25 authority.
Exercising the power under section 25 of the Customs Act, 1962, Notification No. 34/2025 Customs omits S. No. 10A and the related entries from the TABLE of Notification No. 146/94 Customs, thereby removing the exemption entry for "Horses for polo" from the principal customs exemption notification.