Bill of Entry forms substituted to require expanded importer, valuation, origin and declaration fields for import clearance.
The notification amends the Bill of Entry (Forms) Regulations, 1976 by substituting Forms I-III, effective on Gazette publication, prescribing revised bill of entry formats with detailed fields for importer/agent identity, shipment and tariff particulars, assessable value, itemised duties (basic duty, additional duties, IGST, compensation cess), exemptions, and administrative metadata; and requires declaratory attestations on invoice conformity, undisclosed documents, post import price adjustments, Special Valuation Branch status, related party disclosures and preferential origin claims.

Designation of new customs points permits unloading of imports and loading of exports at specified villages.
The notification inserts Village Bhambholi, Taluka Khed, District Pune and Valayankulam Village, Madurai into the list of authorised Inland Container Depots/Land Customs Stations/Ports, specifying their authorised function as unloading of imported goods and loading of export goods under the Central Board of Excise and Customs' amendment powers.

Customs amendment substitutes a table entry in an earlier notification under the Customs Act, updating the reference citation.
Amendment substitutes the entry in the Table to Notification No. 93/2016 Customs (N.T.) by replacing, against serial number 3 in column 3, the existing entry with the reference "C.No.VIII/CCP/ICD/ENQ/HCL/112/09/Pt.XII" dated 04.01.2011, enacted under powers of the Customs Act and issued as Notification No. 63/2017 Customs (N.T.).

Fixation of tariff values for imports establishes prescribed valuation for edible oils, metals, and agricultural commodities.
Amendment to Notification No. 36/2001-Customs (N.T.), under sub-section (2) of section 14 of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 to prescribe tariff values in US dollars per metric tonne (and specified units) for listed imports including edible oils, brass scrap, poppy seeds, areca nut, and gold and silver where certain notification benefits are availed.

Integrated tax exemption extended to customs tariff on specified goods, applying from the notified commencement date.
The notification amends the opening paragraph of the exemption notification to substitute wording so that goods specified in the First Schedule are exempted and the exemption expressly extends to the integrated tax leviable under the Customs Tariff Act provision referenced in the amendment; the Central Government issues the change under its statutory power and makes it effective from the notified commencement date.

Integrated tax coverage expanded in customs exemption notification, extending exemption to integrated tax under Customs Tariff Act.
Amendment substitutes the opening paragraph of the customs exemption notification to state that the exemption applies to goods specified in the First Schedule and to the whole of integrated tax leviable under the Customs Tariff Act, thereby extending the exemption's coverage; the amendment is made under powers conferred by the Customs Act and comes into force from the stated commencement date.

Customs duty definition expanded and exemptions for imported inputs limited where finished goods/services supplied in DTA without duty payment.
The amendment expands the additional duty reference to sub-sections (1), (3) and (5) of section 3, requires adherence to rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 for concessional imports, and restricts exemption for inputs used to manufacture finished goods or services cleared to the Domestic Tariff Area unless applicable GST is paid or goods remain in stock at exit; specified warehouse, authorised manufacturing-in-warehouse and duty-free organisation transfers remain exceptions. It also defines "duty" to include First Schedule customs duties and specified additional duties or excise duty.

Customs Tariff amendment: substitution and addition of tariff subheadings and parts exemptions, altering exemption schedule.
Amends Notification No. 24/2005-Customs by substituting serial number 2 with detailed 8443 subheadings exempting all goods under those entries; substituting serial number 4 with a revised 8443 99 entry defining exemptible parts and accessories while excluding certain ink items; substituting serial number 13 with a series of 8517 subheadings exempting all goods under those entries; and omitting serial number 40 from the Table, with the amendment taking effect from the commencement date specified herein.

Basic customs duty concessions for electronic goods cover mobile phone parts, charger components, batteries, and telecom equipment.
Basic customs duty is exempted, to the extent the duty exceeds the standard rate specified in the notification, on specified electronic goods imported into India, subject to the conditions in the annexure and the concessional-rate procedure under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. The notification sets out a detailed tariff schedule covering cellular mobile phone components, related inputs and sub-parts, charger and adapter parts, batteries and battery cells, audio components, wearable and network equipment, and other electronic assemblies, with many entries attracting nil duty or reduced standard rates depending on end-use in manufacture.

Increase of Basic Customs Duty on specified machinery and electrical goods; tariff entries amended under section eight A, effective immediately.
Amendment under sub section (1) of section 8A of the Customs Tariff Act, 1975, substituting the Basic Customs Duty entry in column (4) to "10%" for specified tariff items in Chapter 84 (8443 32 90; 8443 99 51; 8443 99 52; 8443 99 53) and Chapter 85 (8517 12 10; 8517 12 90; 8517 61 00; 8517 70 90), with effect from the first day of July, 2017.

Exemption of education cess on imports: goods in the Customs Tariff schedule relieved from secondary and higher education cess.
The Central Government exempts goods in the First Schedule to the Customs Tariff Act, when imported, from the whole of the Secondary and Higher Education Cess leviable under the Customs Tariff Act read with relevant provisions of the Finance Act; the exemption operates from the notified commencement date.

Education Cess exemption on imports removes the education cess levy for goods classified in the tariff schedule.
All goods falling within the First Schedule to the Customs Tariff Act are exempted from the whole of the Education Cess leviable on import, as provided under the Customs Tariff Act read with the Finance Act levy provisions. The exemption is effected by notification issued under the powers of the Customs Act and Finance Act and is stated to take effect from the commencement date specified in the notification.

Additional Customs Duty on specified petroleum and gas imports creates a new ad valorem customs liability on importation.
Notification imposes an Additional Duty of Customs at the rate of four per cent ad valorem on specified imported petroleum and gas products-petroleum crude, motor spirit (petrol), high speed diesel, aviation turbine fuel and liquefied natural gas/natural gas-under section 3(5) of the Customs Tariff Act, 1975, superseding an earlier notification and effective from the first day of July, 2017.

Customs exemption for liquefied natural gas allows reduced duty for imports used in SEZs and power generation, subject to conditions.
Exempts specified LNG and NG imports under tariff items 2711 11 00 and 2711 21 00 from customs duty and specified additional duty in excess of notified standard rates for several import purposes, including consumption in an SEZ plant, remnant clearance into the Domestic Tariff Area after SEZ operations, and supply for electricity generation by generating companies, while excluding captive use. Exemptions are subject to Annexure conditions requiring bill of entry declarations, authority certificates validating consumption or export, security by bank guarantee where applicable, post import certification of use for power generation, and undertakings to pay differential duty with interest on default.

Additional duty exemption for certain petroleum products and CNG removes excess customs levy beyond standard rate.
Exemption from additional customs duty is granted for specified imported hydrocarbon fuels by exempting the levy in excess of a prescribed standard rate. The Table identifies petroleum crude, petrol, diesel, petroleum gases and fuels, and compressed natural gas for transport as covered goods with a Nil standard rate, applying on importation and superseding an earlier notification.

Customs duty exemptions: specified imports exempted from duty and IGST beyond prescribed standard rates, subject to Annexure conditions.
Notification No. 50/2017 exempts imported goods listed in the Table from so much of customs duty and IGST as exceeds amounts calculated at the standard rate and the specified IGST rate respectively, subject to the Annexure conditions and any List specific provisions. The Table identifies tariff items, descriptions, standard ad valorem or specific rates, IGST columns and condition numbers. The Annexure prescribes eligibility, documentary, end use and disposal conditions. The notification records amendments, temporal provisos and was superseded by Notification No. 45/2025 with effect from 1st November, 2025.

Customs duty exemption on Fourth Schedule goods: refund if importer pays duties, invoices deny credit, files refund claim.
Exempts the additional customs duty on Fourth Schedule goods imported for subsequent sale subject to conditions: importer pays all duties at import, issues invoices stating no credit of the additional duty is admissible, files a refund claim with the jurisdictional customs officer, pays applicable sales tax or VAT on sale, and furnishes documents evidencing payment of the additional duty, invoices of sale, and proof of payment of sales tax or VAT; the customs officer shall sanction refund if satisfied these conditions are fulfilled.

Customs duty exemption for re-imported aircraft catering and cabin equipment by Indian Airlines, subject to segregation and record conditions.
Full exemption from customs duty and integrated tax on re-importation of catering cabin equipment and food and drink by Indian Airlines Corporation is allowed provided the goods were not taken aboard at any foreign port or place and the Corporation executes an undertaking with the Chief Customs Officer to abide by conditions for segregating such goods from goods uplifted abroad, paying duty on the latter, and maintaining and allowing scrutiny of related records.

Re-import exemption: duty relief available up to prior drawback or rebate, subject to documentary and procedural conditions.
Re-import exemption allows relief from customs and specified additional duties for Fourth Schedule goods re-imported to the extent of drawback, rebate, remission or duty not paid at export, subject to documentary proof of amounts allowed at export, intimation to customs and licensing authorities with dated acknowledgement, possible transit bond and cancellation upon production of customs receipt certificate; eligibility requires the goods be the same (not reprocessed abroad) and observes statutory time limits and specified exclusions.

Re-import duty exemption: specified formerly exported goods exempted from duties and taxes above prescribed thresholds on re-entry.
The Notification exempts specified goods re-imported into India, previously exported under drawback, rebate, bond or export incentive schemes, from customs duty and specified indirect taxes only to the extent these amounts exceed the limits in the Table; it sets valuation rules for repaired or treated goods, prescribes procedural requirements (intimation to Customs and licensing authorities, transit bond and certificate of receipt), time-limits for re-import by scheme, and exclusions for certain export categories and goods altered by remanufacture or recasting abroad.