Export duty amendment on specified rice varieties alters duty entries to nil for listed tariff items, effective immediately.
Amendment to the principal customs notification substitutes the entry in column (4) with nil against serial numbers 6A, 6B and 6C in the tariff table, effectuated under section 25(1) of the Customs Act and coming into force immediately.

HS code alignment updates ensure multiple Customs exemption notifications are amended to match Finance Act classifications.
Directive amends specified Customs miscellaneous exemption notifications to align HS codes and related schedule entries with the Finance Act, 2024 effective 1 October 2024. The amendments instruct substitution of HS entries, insertion of new serial numbers with corresponding product descriptions and tariff entries, and omission of certain serials across multiple principal notifications and annexures. The instrument also updates descriptive terminology and consolidates or splits tariff-line classifications where required, preserving associated tariff cells when present.

Export duty on rice varieties amended: paddy, brown and parboiled rice attract duty while specified milled rice is nil.
Amendment inserts tariff entries for paddy, husked (brown) rice and parboiled rice imposing an export duty of ten percent, and inserts a separate entry designating semi-milled or wholly-milled rice (other than parboiled and Basmati rice) as subject to nil export duty; the changes amend notification No. 27/2011-Customs and take immediate effect under the Central Government's powers under the Customs Act.

Export duty on onions imposed, and customs tariff rates plus import exemption timelines adjusted, effective from September.
The notification amends multiple customs instruments to impose a 20% export duty on onions, substitute revised duty entries (including 20% and 5% rates) and alter BCD/AIDC entries for crude and refined edible oils, and to extend the bill-of-lading cutoff date for an import exemption on Yellow Peas; the amendments take effect from 14th September, 2024.

Rescission of customs exemption for imported artworks removes prior duty-free treatment for museum exhibitions, with retrospective savings.
The Central Government, invoking powers under the Customs Act and the Customs Tariff Act and citing public interest, rescinds Notification No. 26/2011 Customs that exempted works of art imported for exhibition in public museums or national institutions, while preserving actions done or omitted before rescission and specifying the rescission's commencement.

Conditional basic customs duty on laboratory chemicals for laboratory and R&D use, subject to importer undertaking and duty recovery.
Prescribes a conditional basic customs duty of 10% on laboratory chemicals under HS 9802 00 00 (excluding undenatured ethyl alcohol) for use in laboratories or research and development, and adds a compliance condition requiring importers to submit an undertaking that goods will be used only for those purposes and not sold; non compliance triggers liability to pay duty equal to that which would have been leviable absent the notification. Effective from 1 August 2024.

Exemption to re-import of goods revised to 'Nil' status subject to conditions on drawback and quantity
Corrigendum amends Notification No.39/2024 by replacing wording so that specified provisions now read Nil, subject to condition that no drawback and Nil, subject to following conditions, namely:- (i) The quantity, thereby making the Nil exemption conditional on absence of drawback claims and on specified quantity-related conditions.

Customs tariff amendment under India UAE CEPA revises preferential duty entries for specified goods in notification.
Amends Notification No. 22/2022-Customs to implement the first tranche of the India-UAE CEPA by substituting S. Nos. 59-69 and 72-73 in TABLE II with new entries. The substitutions set out specific HS codes and the two corresponding duty-column entries for each listed good, thereby altering the preferential duty treatment under the notification.

Re-import period extension: duty relief for aircraft lubricants and non-ATF fuel allowed subject to no-drawback and matching-quantity conditions.
The notification inserts two conditional duty-relief entries: 4A grants nil customs duty for lubricating oil in engines of Indian-registered aircraft or Indian Air Force aircraft provided no drawback or integrated tax refund was allowed at departure; 4B grants nil duty for non-ATF fuel in tanks of Indian airline or Indian Air Force aircraft provided the re-imported quantity equals the quantity exported on which duty or integrated tax was paid, the duty or integrated tax rate is unchanged between departure and arrival, and no drawback or refund was allowed at departure. It also amends table cross-references and extends the re-import period in the first proviso from three years to five years.

Customs notification extensions preserve temporary exemptions and extend re-export time for aircraft parts imported for repair.
Amendments revise thirty-two customs exemption notifications by substituting revised expiry dates (mainly end-March 2026 or 2029), inserting sunset clauses or omitting specified paragraphs, and modify Notification No. 153/94-Customs to allow goods of chapters 88 or 89 imported for maintenance, repair or overhaul to be re-exported within one year or within an additional one-year extension as permitted by the Assistant or Deputy Commissioner of Customs; the amendments take effect on 24 July 2024.

Export duty on raw hides and leather amended to specify rates for specified tariff items and exclusions.
Amendment to notification No. 27/2011-Customs inserts S. Nos. 25A-25I into the Table, specifying customs tariff headings for raw hides and skins, raw buffalo hides, tanned or crust hides and skins (bovine, equine, sheep, lamb, other animals), E.I. tanned leather, finished leather of goat, sheep and bovine, and raw and tanned furskins, and prescribes the applicable export duty treatment (including nil for specified finished and E.I. tanned leather). S. Nos. 26-39 and their entries are omitted. The change is effected under section 25(1) of the Customs Act, 1962 and is effective 24th July, 2024.

Critical minerals imports now exempt from excess customs duty and social welfare surcharge under new notification.
Grants concessional customs treatment by exempting specified critical minerals and related goods from customs duty in excess of the rate stated in the Table and from the Social Welfare Surcharge, listing tariff items with either Nil or reduced rates and taking effect 24 July 2024 with a sunset provision not later than 30 April 2026.

Health cess amendment adds a cross-reference to an existing customs notification, altering applicability and taking effect 24 July 2024.
Amends the customs exemption table by inserting an additional item under the second serial entry that cross-references an existing customs notification, thereby modifying which notifications govern health-cess applicability; the insertion takes effect on the stated commencement date.

Customs exemption amendments extend validity and add electronic components to exempted tariff lists and conditional rates.
Amendment revises validity dates in Notifications Nos. 25/1999-Customs and 25/2002-Customs, omits a listed item after the earlier cutoff, and inserts multiple new electronic-component entries - including fine barrier/met gold replenishers, Fortron resin (polysulphones), oxygen free copper, and nickel/plating solutions - into List A of Notification No. 25/1999-Customs. Notification No. 57/2017-Customs is amended to add Printed Circuit Board Assembly (PCBA) and charger/adapter entries for cellular mobile phones, add a separate cellular mobile phone entry, and update cross-reference classifications; the notification takes effect as provided.

Concessional customs rate change for gold, silver and platinum imports reduces tariff, effective 24 July 2024.
Substitutes 4.35% for 9.35% in the Table against Sl. No. 1, Column (4) of notification No. 57/2000-Customs, reducing the concessional customs rate applicable to specified imports of gold, silver and platinum under the schemes in the principal notification.

Agriculture infrastructure and development cess revised, lowering rates on specified precious metals items effective immediately.
Revises the Agriculture Infrastructure and Development Cess by substituting new AIDC entries for Sl. Nos. 15A-15G in the Table to Notification No. 11/2021 Customs, reducing rates on specified precious metal items and related tariff lines; issued under powers conferred by the Customs Act and the Finance Act and linked to the principal notification dated 1 February 2021.

Tariff revision under CEPA updates specified customs entries, substituting table values and taking effect in late July 2024.
Amendment under the authority of section 25 of the Customs Act, 1962 substitutes, in Table III against S. No. 12, the entry in Column (5) with "4" and the entry in Column (6) with "1", altering the tariff/exemption entries under the India UAE CEPA notification; the amendment takes effect on 24th July 2024.

Customs tariff amendments revising exemptions and duty rates for specified agricultural, solar, medical and industrial inputs and effective periods
Further amendments to the customs exemption schedule insert numerous new tariff entries, substitute duty column entries, omit certain serials with future effect, and impose concessional duty rates or Nil for specified goods used in aquaculture, feed, photovoltaic manufacturing, medical imaging, petrochemical and other industrial applications. The notification adds temporal provisos and sunset clauses for many entries, revises existing provisos to extend operative periods for a broad set of serials, and amends the Annexure to require particular certifications and to expand Lists defining eligible inputs and machinery for conditional exemptions.

Customs exemption threshold for duty free commercial samples increased, expanding eligible imports under the existing notification effective as stated.
Substitutes the previous monetary limit in Notification No.154/94 Customs, in the TABLE against S.No.3, condition (v)(A)(b), with a higher monetary ceiling for qualification as duty free commercial samples; enacted by Notification No.29/2024 Customs and brought into force on 24 July 2024.

Customs exemption for aircraft maintenance components with conditional re export and bond obligations, and separate nil duty research equipment exemption.
Amendment inserts entry 544A allowing concessional treatment for components and parts listed in OEM manuals when imported for servicing, repair, maintenance or overhauling, and inserts entry 613 granting a time limited nil duty exemption for equipment and buoys for the RAMA programme; Condition 118 requires a Ministry of Earth Sciences certificate and execution of a bond obliging re export within two years (extendable by one year) and payment of integrated tax with interest on breach.