Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025 to notify Basic Customs Duty related changes. - 02/2026 - Customs -Tariff
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Customs tariff amendments extend concessions, omit multiple entries, and insert new items and certification conditions for imports. This notification further amends Notification No. 45/2025-Customs by omitting numerous concessional entries, substituting tariff-column entries, inserting new tariff lines (including items for solar, wind, nuclear, aircraft maintenance, rare earths and specified metals), and extending many provisos from 31st March, 2026 to 31st March, 2028. The Annexure and Lists to TABLE I are updated with revised condition rates and two new conditions (export within twelve months; defence certification). TABLE II exemptions for nuclear projects are extended to 30th September, 2035 with a new contractual condition.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs tariff amendments extend concessions, omit multiple entries, and insert new items and certification conditions for imports.
This notification further amends Notification No. 45/2025-Customs by omitting numerous concessional entries, substituting tariff-column entries, inserting new tariff lines (including items for solar, wind, nuclear, aircraft maintenance, rare earths and specified metals), and extending many provisos from 31st March, 2026 to 31st March, 2028. The Annexure and Lists to TABLE I are updated with revised condition rates and two new conditions (export within twelve months; defence certification). TABLE II exemptions for nuclear projects are extended to 30th September, 2035 with a new contractual condition.
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