Import exemption for polo horses subject to eligibility, Sports Ministry certification and DGFT licensing conditions
Provides a customs exemption for Horses for polo (HS 0101 29 10) when imported by specified military, police, recognized civilian teams and qualifying individual IPA members; requires a certificate from a Deputy Secretary-ranked officer in the Department of Youth Affairs and Sports confirming importer, goods details and compliance with prescribed quantity and periodicity limits; and makes imports subject to Directorate General of Foreign Trade licensing conditions.

Exemption from Additional Duty extends to Air Canada for imports from Canada under amended customs notification effective July 2025.
Amends Notification No. 130/2010-Customs by inserting, in the TABLE, a new entry adding Canada as the source country and Air Canada as the designated airline eligible for exemption from additional duty on specified goods imported from specified countries under the terms of the principal notification.

Customs duty reduction on crude vegetable oils and extension of yellow peas import exemption to a later date.
The notification amends earlier customs notifications to substitute duty entries so that the basic customs duty on crude soya bean oil (HS 15071000), crude sunflower oil (HS 15121110), and crude palm oil (HS 15111000) is set at 10%, and to extend the bill of lading cut off for the miscellaneous import exemption for yellow peas (HS 0713 10 10) by replacing the previously prescribed cut off date; the amendments take effect immediately.

Customs exemption condition removed for Bangalore Rose Onion, altering notification entry to allow exemption under Customs Act.
Amends Notification No. 55/2022-Customs by substituting the entry in column (5) against Sl. No. 1 with "-", thereby removing the condition for availing the exemption on Bangalore Rose Onion. The change is effected under sub-section (1) of section 25 of the Customs Act, 1962 and references the principal notification and its prior amendment.

Customs exemption for works of art and antiques - duty waived where imports serve public museum exhibition and satisfy certification and registration conditions.
Imports of specified works of art, public memorials, and antiquities are exempt from Basic Customs Duty and integrated tax provided the importer is the purchaser/owner operating the museum or art gallery, submits an undertaking that the goods will be used for public exhibition and not sold or traded and accepts liability to pay duty if this condition is breached, produces an Authorized Officer certificate confirming unrestricted public access and purpose-built premises, and, for antiquities, registers them with the Archaeological Survey of India within ninety days of importation.

Tariff classification update: Customs revises rice tariff subheadings and exemption entries, effective from 1 May 2025.
Amends specified customs exemption notifications to substitute, insert and reclassify tariff subheadings and exemption entries for parboiled rice, GI recognised rice, other parboiled rice and semi milled or wholly milled rice, and updates a 2024 notification's table entry to reference the revised subheadings, effective from 1 May 2025, thereby aligning exemption entries with changes in the Second Schedule to the Customs Tariff Act.

Export duty on rice imposed through amendments to Customs Tariff Second Schedule, narrowing tariff classifications and effective immediately.
The Central Government amends the Second Schedule to the Customs Tariff Act to create and substitute tariff entries distinguishing parboiled rice GI recognised, other parboiled rice, other rice GI recognised, and semi milled or wholly milled rice, prescribing a uniform export duty rate for those listed categories; certain tariff code entries are substituted to reflect reclassification. The amendment takes effect from 1 May, 2025 under the Government's statutory authority to levy export duty.

Rescission of customs notification restores import duty exemption following tariff rationalization, effective from May with savings for prior acts.
The Central Government rescinds Notification No. 04/2025 Customs (dated 1 February 2025) on the basis that the Basic Customs Duty tariff has been rationalized, giving effect to the rescission prospectively from 1 May 2025 while preserving consequences of actions done or omitted before rescission; the exercise is taken under powers conferred by the Customs Act in furtherance of public interest.

Customs tariff amendments update exemption schedules to align with Finance Act changes, replacing tariff codes and inserting entries.
Amendments directed to multiple customs exemption notifications to align tariff classification entries with changes effected by the Finance Act, 2025, achieved by substituting specified tariff headings and sub-headings and inserting new serial entries in the Tables of the cited principal notifications, thereby modifying the scope of goods eligible for exemption under those schedules.

Amendment to Nil Duty Bank List: Revised eligible banks authorized for import of gold and silver under customs notification.
The Central Government substitutes List 34A and List 34B in Notification No. 50/2017 Customs to revise the list of banks eligible to facilitate import of gold and silver at nil customs duty (see S. No. 359A of the Table). List 34A names thirteen specified banks and List 34B names two specified banks. The substitution is given effect for the stated fiscal period and the notification references the principal notification and the immediately preceding amendment.

Tariff amendment removes a specified import condition for non IFPD goods, altering the table entry with immediate effect.
Amendment removes Condition no. 9 for imports at S. No. 515C by substituting the entry "9" in column (6) with "-", thereby eliminating that conditional restriction for "All goods other than Interactive Flat Panel Display (IFPD)"; the change is made by Notification No. 23/2025-Customs under powers conferred by the Customs Act and the Customs Tariff Act and takes immediate effect.

Customs tariff substitution: revised tariff-item duty rates and concession extents under the India-Mauritius CECPA effective 1 April 2025.
Substitutes TABLE 1 and TABLE 2 of Notification No. 25/2021 Customs to prescribe, by tariff item, the description of goods and the applicable duty rate (percentage) and, for TABLE 2, the extent of tariff concessions (percentage of the applied rate of duty). The amendment is made under section 25(1) of the Customs Act, 1962, replaces the prior schedules in the principal notification, includes specific quality parameters for one fish oil entry, and takes effect on 1 April 2025.

Customs tariff amendment substitutes tariff, additional duty and quota tables, altering duty treatment and special kit exemptions.
The Central Government, invoking section 25(1) of the Customs Act, 1962, substitutes TABLE I, TABLE II and TABLE III of Notification No.22/2022 Customs to prescribe revised Basic Customs Duty rates, Additional Import/AIDC rates and Tariff Rate Quotas (with in quota rates and quantities) for specified tariff items, including special duty treatment for CKD kits and electrically operated vehicle kits; the amendments come into force on 1 April 2025.

Import duty on Bengal gram established, altering tariff treatment and exemption status under customs notifications.
Inserts tariff item 0713 20 20 into Notification No. 11/2018-Customs and substitutes the entry in Notification No. 11/2021-Customs' table with "Nil" in column (4); changes take effect from 1 April 2025 and alter the import duty treatment for Bengal gram (desi chana), HS 0713 20 20.

Export duty removal on onions takes effect from April, altering tariff treatment and exempting specified onion exports.
The Central Government amended Notification No. 27/2011 Customs to substitute the entry in the Table against Serial No. 1, column (4), with "nil", thereby withdrawing the export duty applicable to onions classified under HS 0703 10. The amendment is effected under section 25 of the Customs Act, 1962 on public interest grounds and takes effect from the first day of April, 2025, altering the customs tariff treatment of specified onion exports.

Customs variance in diamond measurements allowed, permitting specific tolerances for re-imported diamonds under amended notification.
The proviso to condition (v) of Notification No. 9/2012-Customs is replaced to allow variances for re-imported diamonds: +/- 0.05 mm in diameter for round stones, +/- 0.07 mm in length and breadth for other shapes, +/- 0.01 mm in height, and +/- 1 cent in weight, as prescribed by Notification No. 18/2025-Customs.

Customs exemption extension for Yellow Peas prolongs the duty waiver period and takes effect immediately.
Amendment substitutes the terminal date for an import duty exemption for Yellow Peas (HS 0713 10 10), replacing "28th day of February, 2025" with "31st day of May, 2025" in Notification No. 64/2023-Customs, thereby extending the period for Basic Customs Duty and AIDC exemptions; the amendment has immediate effect.

Rate of Duty Change: Lentils (Mosur) imports added to exemption schedule with revised duty treatment under customs notifications.
Amendments to specified customs miscellaneous exemption notifications substitute certain TABLE entries with a 5% rate of duty, insert a new Sl. No. 5A identifying Lentils (Mosur) covered under 0713 40 00, and omit Sl. No. 4 and its entries in another notification, thereby altering exemption and duty treatment for those tariff items. The changes operate through substitution, insertion and omission of TABLE entries in the named principal notifications and take effect on the instrument's stated effective date.

Corrigendum clarifying customs exemption wording excludes goods covered under S.No. 608 from personal-use dutiable goods.
Corrigendum to Notification No. 04/2025-Customs replaces the description of the personal-use exemption in the table entry for serial number 36 so as to expressly exclude goods covered under S.No. 608 of the Table appended to notification No. 50/2017-Customs, with the correction located in column (3), lines 8-10 of the published Gazette entry.

Customs exemption condition removal alters applicability for specified tariff entries under amendment, effective immediately by government action.
Amendment to Notification No. 50/2017-Customs replaces the entry "84" with "-" in column (6) for S.No. 551 and S.No. 555, thereby removing the specified conditional restriction for those tariff entries; the change is made under statutory powers in the Customs and Customs Tariff Acts and comes into force with immediate effect.