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.

Inland Container Depot designation at Malur permits unloading of imported goods and loading of export goods.
The notification amends No. 12/97 Customs(N.T.) by inserting item (vi) for Malur, Kolar District, designating it as an Inland Container Depot authorized for the unloading of imported goods and the loading of export goods, under the powers conferred by clause (aa) of sub section (1) read with sub section (2) of section 7 of the Customs Act, 1962.

Tariff values for edible oils, brass scrap, gold, silver and areca nut fixed effective 16 October 2025.
The Central Board of Indirect Taxes & Customs, exercising powers under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix specified tariff values in US dollars for edible oils, brass scrap, areca nuts, and for gold and silver (per 10 grams or per kilogram as applicable). The substituted tables distinguish forms and exclusions for precious metals. The amendment is effective from 16 October 2025.

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 value fixation for selected imports maintains existing unit values and substitutes tariff tables, preserving current valuations.
Fixation of tariff values is effected by substituting TABLE-1, TABLE-2 and TABLE-3 into the principal customs notification, thereby setting unit tariff values for listed edible oils, brass scrap, areca nut, and specified forms of gold and silver; the tables record applicable unit values and note where values remain unchanged.

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.

Customs notification amendment updates applicability of Section 110 subsections in the notification table, effective upon publication.
Amendment substitutes the entries for serial numbers 6 and 7 in the table of Notification No. 26/2022 Customs (N.T.) so that the relevant items now read "Sub sections (1), (3) and (5) of Section 110." The change is effected under the powers vested in the Central Board under the Customs Act, 1962, and takes effect on publication in the Official Gazette.

Passenger Name Record processing: NCTC Pax official appointed as proper officer with nationwide customs powers to handle PNR data.
The Principal Additional Director General or Additional Director General of NCTC Pax in the Directorate General of Analytics and Risk Management is appointed an officer of customs with the powers of a Principal Commissioner or Commissioner of Customs, vested with nationwide jurisdiction to receive and process Passenger Name Record information under the Passenger Name Record Information Regulations, 2022, and is assigned to perform the Customs Act functions relating to passenger data as the proper officer; the notification is effective on publication in the Official Gazette.

Sea cargo manifest compliance date is updated through an amendment to the table following Form XII.
The Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2025 amend the Sea Cargo Manifest and Transshipment Regulations, 2018 with effect from publication in the Official Gazette. The entry in column (3) against serial number 6 of the table after Form XII is substituted with "31.12.2025".

Tariff value fixation for specified imports, setting commodity-specific customs valuation effective early October.
Substitution of Tables 1-3 in the principal non-tariff notification under sub-section (2) of section 14 of the Customs Act, 1962, fixes specific tariff values for listed imported commodities - edible oils, brass scrap, areca nut, and specified forms of gold and silver - with scope clarifications and an effective date of 1 October 2025, to be applied for customs valuation at import.

Common Adjudicating Authority appointment consolidates adjudication of show cause notices against a specified importer.
The Central Board of Indirect Taxes and Customs appoints the officers listed in column (4) to exercise the powers and discharge duties of the adjudicating authorities in column (3) for adjudication of the show cause notices specified in column (2) against M/s Massimo Dutti India Pvt. Ltd, thereby consolidating adjudication responsibility under a Common Adjudicating Authority.

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.

Rules of origin determine preferential tariff eligibility under India EFTA agreement; proofs and verification required for imports.
Sets the criteria and procedures for conferring originating status under the India-EFTA Trade and Economic Partnership Agreement: a product is originating if wholly obtained in a Party or if non-originating materials undergo sufficient working or processing as specified in Annexure A, subject to de minimis allowances. The Rules prescribe product specific rules (tariff change, chemical transformation or value content tests), identify proofs of origin (approved exporter declarations, EUR.1, India EFTA certificates and self declarations), timelines, recordkeeping, verification procedures between competent authorities, and remedial measures including denial or temporary suspension of preferential treatment.

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.

Designation of customs ports: Agatti Island added for unloading and loading of baggage under Customs Act amendment.
The Central Board of Indirect Taxes and Customs amends Notification No.62/1994 Customs (N.T.) for the Union Territory of Lakshadweep by revising the Minicoy entry to "(1) Minicoy Islands" and inserting a new item "(2) Agatti Island", authorizing the unloading of baggage and the loading of baggage at Agatti Island under the notification.

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.