Customs exemption for patient assistance programmes expands to include specified drugs supplied under designated company programmes.
The notification amends Notification No. 16/2017-Customs by inserting serial entries listing specific drugs, the named Patient Assistance Programmes, and the associated pharmaceutical companies; supplies of those drugs under the listed programmes are exempted from customs duty. The amendment is made under section 25(1) of the Customs Act and takes effect on the stated commencement date.

Tariff schedule amendments under India-UAE CEPA remove and insert customs exemptions, altering duty rates and classifications.
Amends Notification No. 22/2022 Customs to give effect to the first tranche of India-UAE CEPA by omitting specified entries from Table I and inserting multiple new tariff lines and entries in Table II with prescribed duty rates and exemption columns, including detailed provisions for motor vehicles, electrically operated vehicles, knocked down kits and motorcycles with differentiated duties; the amendments take effect on 2 February 2025.

Exemption from Social Welfare Surcharge expanded to additional tariff items via amendment to customs notification.
The Central Government amends Notification No. 11/2018-Customs to exempt specified goods from the Social Welfare Surcharge by altering the TABLE of exempt items: adding multiple tariff headings to Sl. No. 1; omitting Sl. No. 8 and inserting new Sl. Nos. 8A-8H to cover goods referenced in prior notifications and specified tariff items (with stated exclusions); omitting Sl. No. 53; substituting entries for Sl. Nos. 55 and 56 to cover headings 7113 and 7114; inserting Sl. Nos. 56B and 56C; and revising Sl. No. 57. The amendments commence on 2 February 2025.

Reporting frequency shifted from monthly to quarterly for concessional import compliance, with certain time limits extended to one year.
The amendment inserts a definition of quarter and converts multiple compliance and filing obligations under the principal rules from monthly to quarterly. It also extends specified six month time limits in rules 7 and 10 to a one year period. Form IGCR 3 is updated to substitute "MONTHLY" with "QUARTERLY." These changes alter reporting frequency and certain statutory timelines for imports at concessional rates or for specified end use.

Agriculture Infrastructure and Development Cess prescribed for specified imported goods, amending customs notification and clarifying exemptions.
Amends Notification No. 11/2021 Customs to prescribe Agriculture Infrastructure and Development Cess rates for specified imported goods by inserting multiple new Table entries and substituting an entry for precious metal findings; several entries exclude goods already receiving basic customs duty exemption under listed prior notifications, and a consequential entry makes AIDC Nil for imports covered by those listed notifications. The Annexure is expanded with additional referenced notifications. The amendment comes into force on 2 February 2025.

Customs tariff amendment updates duty classifications, exemptions and export-linked compliance requirements for multiple goods.
Amendment to Notification No. 50/2017-Customs revises tariff entries and duty rates, inserts and omits multiple serial entries, updates Lists of medicines and diagnostics, introduces an export-linked ANNEXURE condition permitting a twelve-month (plus up to three-month) export window for goods made from imported inputs, and replaces and adds provisos imposing differing temporal expiry dates for specified serial numbers; the notification takes effect on 2 February 2025.

Customs duty rationalisation: specified tariff items exempted above set duty rates on import, adjusting applicable levy across commodity groups.
Exempts imported goods specified by tariff heading or sub heading from customs duty in excess of the amount calculated at the rate set against each entry in the Table; prescribes capped percentage rates or nil rates for enumerated commodity groups (including metal waste and scrap, PVC flex films, marble, vehicles, electrical goods, furniture, toys and others), with an explanatory definition for PVC flex films and commencement on the 2nd day of February, 2025.

Exemption for crust leather: specified tariff codes now attract nil export duty under amended customs notification.
The notification amends an earlier customs notification by substituting descriptive entries for specified serial numbers covering tanned hides and skins of bovine, equine, sheep, lambs and other animals (excluding E.I. tanned leather), and inserts a new serial entry identifying tariff headings for crust leather, with a nil export duty applicable to those headings; the amendment is enacted under customs authority and comes into force on the stated commencement date.

Tariff value fixation for edible oils, brass, areca nut, gold and silver updates customs valuation rules effective February first.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, 1962, amends Notification No. 36/2001-Customs (N.T.) by substituting revised TABLE-1, TABLE-2 and TABLE-3 to fix tariff values for specified edible oils, brass scrap, areca nut, and specified descriptions of gold and silver, with the amendment effective from 1 February 2025.

Inland Container Depot recognition: Kishangarh added for import unloading and export loading under Customs Act provisions.
Designates Kishangarh as an Inland Container Depot in Rajasthan by inserting item (x) at serial number 10 of the notification Table, authorising the unloading of imported goods and the loading of export goods or any class of such goods. The Central Board exercises its powers under the Customs Act to amend the principal notification and explicitly extends the list of authorised Inland Container Depots for specified import and export handling activities.

Inland Container Depot designation added for Dhirpur, Kurukshetra permitting unloading of imports and loading of exports.
Insertion of an Inland Container Depot designation for Dhirpur, Kurukshetra into the non-tariff notification authorises the unloading of imported goods and the loading of export goods or any class of such goods, by amending the table entry for Haryana under the Customs Act.

Customs exemption expanded to include Long Range Surface to Air Missile System components, effective immediately.
Substitutes item (II) against Sl. No. 21 in Notification No. 19/2019 Customs to read: systems, sub-systems, equipment, parts, sub-parts, tools, test equipment, software meant for Long Range Surface to Air Missile System (LRSAM). The amendment is made under the Customs Act and Customs Tariff Act and comes into force with immediate effect.

Import exemption for IAEA inspection equipment and consumables permitted subject to Department of Atomic Energy certification and export undertaking.
Equipment and consumable samples imported by the IAEA inspection team are exempt from customs duty and integrated tax, provided the importer produces a certificate and certified list from the Joint Secretary or Deputy Secretary of the Department of Atomic Energy and that the Department furnishes an undertaking that equipment will be exported within six months or such extended period as may be allowed by the Commissioner of Customs and that consumables are required and will be accounted for.

Fixation of tariff values: updated import tariff values for edible oils, brass scrap, areca nut, gold and silver effective Jan 16.
Fixation of tariff values substitutes Tables 1-3 of the principal non-tariff notification, specifying US dollar tariff values per metric tonne for listed edible oils and brass scrap, US dollar values for gold and silver in specified forms with explanatory exclusions, and a tariff value for areca nuts; issued under section 14(2) of the Customs Act, 1962 and effective from the stated commencement date.

Sea cargo manifest compliance for non-specified ports is deferred, extending the relevant regulatory applicability until 31 March 2025.
The Sea Cargo Manifest and Transshipment Regulations are amended to substitute the date against serial number 6 in the Table after Form XII with 31 March 2025. This defers the applicability of the relevant new regulation for ports other than the specified ports until that date. The amendment takes effect upon publication in the Official Gazette.

Inland Container Depot designation expands: Virochannagar, Ahmedabad authorised for import unloading and export loading operations.
Amends Notification No. 12/97-Customs (N.T.) to insert item (xvii) designating Virochannagar, Ahmedabad as an Inland Container Depot authorised for the unloading of imported goods and the loading of export goods or any class of such goods, effected under powers granted by clause (aa) of sub-section (1) read with sub-section (2) of Section 7 of the Customs Act, 1962.