Post-export conversion of export entries: documentary proof, scheme compliance and discretionary customs approval with prescribed fees and time limits.
The Regulations permit post-export amendment of export entries to an instrument based scheme, with written applications within one year of clearance or entry subject to Commissioner and Chief Commissioner extensions; court-ordered stays are excluded. Conversion may be authorised on existing documentary evidence, subject to payment of prescribed fees, fulfilment of all scheme conditions, reversal or non availability of incompatible benefits, compliance with Customs Automated System presentation rules, absence of investigations or contraventions, and that the original entry was filed for an instrument scheme, drawback or export obligation; decisions aimed to be made within thirty days.

Commencement provision amended to require a notified effective date instead of publication-based commencement.
The corrigendum replaces the phrase "from the date of their publication in the Official Gazette" with "They shall come into force with effect from the date to be notified," thereby deferring commencement of the notification's provisions until a separate notified date fixes the effective date.

Customs tariff substitution: revised tariff-item duty rates and concession extents under the India-Mauritius CECPA effective 1 April 2025.
Substitutes TABLE 1 and TABLE 2 of Notification No. 25/2021 Customs to prescribe, by tariff item, the description of goods and the applicable duty rate (percentage) and, for TABLE 2, the extent of tariff concessions (percentage of the applied rate of duty). The amendment is made under section 25(1) of the Customs Act, 1962, replaces the prior schedules in the principal notification, includes specific quality parameters for one fish oil entry, and takes effect on 1 April 2025.

Customs tariff amendment substitutes tariff, additional duty and quota tables, altering duty treatment and special kit exemptions.
The Central Government, invoking section 25(1) of the Customs Act, 1962, substitutes TABLE I, TABLE II and TABLE III of Notification No.22/2022 Customs to prescribe revised Basic Customs Duty rates, Additional Import/AIDC rates and Tariff Rate Quotas (with in quota rates and quantities) for specified tariff items, including special duty treatment for CKD kits and electrically operated vehicle kits; the amendments come into force on 1 April 2025.

Sea cargo manifest compliance deadline is revised through an amendment to the Table following Form XII.
Sea Cargo Manifest and Transshipment compliance is amended by substituting the entry against serial number 6 in column (3) of the Table following Form XII in the Sea Cargo Manifest and Transshipment Regulations, 2018, with "31.05.2025". The amendment takes effect upon publication in the Official Gazette.

Common Adjudicating Authority appointment centralises adjudication of specified customs show-cause notices under the Customs Act.
The Board appoints a Common Adjudicating Authority to exercise the powers and duties of the originally named adjudicating officers in respect of specified show-cause notices relating to identified noticees, as set out in the Table, thereby effecting reassignment of adjudicatory responsibility for consolidated adjudication; the notification takes effect on publication in the Official Gazette.

Postal imports entry rules require electronic advance data and filing of a Postal Bill of Import, with duty payment before delivery to enable customs assessment.
Entry for postal imports is constituted by Form CN 22, CN 23 or CP 72 affixed to parcels; the Postal Authority must present an electronic list of arrived parcels on the day of arrival and importers or authorised agents must file a Postal Bill of Import electronically for non personal goods. Customs will perform scanning, risk based assessment using Electronic Advance Data where available, and may examine selected parcels; no delivery is permitted until applicable duties are paid and clearance is electronically communicated. Penalties apply for contraventions and the Commissioner may relax requirements for reasons recorded in writing.

Tariff value fixation updated for edible oils, metals and areca nut, revising import valuation rates and eligibility scope.
The Central Board substitutes revised tables in the principal non-tariff notification under sub-section (2) of section 14 of the Customs Act, fixing tariff values in US dollars for specified edible oils, brass scrap, gold and silver in defined forms, and areca nuts; entries include explanatory scope and exclusions and tie certain items to benefit eligibility under prior notification entries, with the amendments becoming effective on the notified commencement date.

Import duty on Bengal gram established, altering tariff treatment and exemption status under customs notifications.
Inserts tariff item 0713 20 20 into Notification No. 11/2018-Customs and substitutes the entry in Notification No. 11/2021-Customs' table with "Nil" in column (4); changes take effect from 1 April 2025 and alter the import duty treatment for Bengal gram (desi chana), HS 0713 20 20.

Common Adjudicating Authority appointment centralizes adjudication of multiple show cause notices for M/s Delhi Airport Metro Express Pvt Ltd.
The Central Board of Indirect Taxes and Customs appoints the officer mentioned in column (4) of the Table as the Common Adjudicating Authority to exercise the powers and discharge duties of the officers in column (3) for adjudication of the listed show cause notices issued to M/s Delhi Airport Metro Express Private Ltd., thereby centralizing finalization of provisional assessment.

Anti-dumping duty on acrylic solid surfaces imposed with producer-specific rates and defined scope and exclusions.
Imposition of anti-dumping duty on Acrylic Solid Surfaces from China PR is prescribed with producer-specific treatment: named producers listed receive nil duty; other producers originating in or exported from China PR and specified origin/export permutations attract a specified specific duty per kilogram. The scope itemises alternative commercial descriptions and lists explicit product exclusions. The duty is payable in Indian currency for a five-year period and converted at the official exchange rate applicable on the bill-of-entry date, under the authority of section 9A of the Customs Tariff Act and the anti-dumping Rules.

Customs airport appointments: adds specified airports to authorized unloading and loading points for import unloading and export loading.
Inserts appointed airport entries into Notification No. 61/94 Customs (N.T.), adding Navi Mumbai and Noida International (Jewar) as locations authorized for the unloading of imported goods and the loading of export goods or any class of such goods, thereby recognizing those airports as sites where the specified customs import and export handling functions may be performed.

Anti-dumping duty on roller chains from China PR imposes zero rates for named producers and a general rate for others.
A provisional anti-dumping duty is imposed on roller chains (tariff item 7315 11 00) originating in or exported from China PR. Specified producers-Zhejiang Bakord Machinery Co. Ltd, Jiangxi Hengjiu Chain Transmission Co. Ltd, Anhui Huangshan Hengjiu Transmission Co. Ltd and Zhejian Hengjiu Transmission Technology Inc. Ltd-are assigned NIL duty; all other producers are subject to a percentage duty on CIF value. Duty is payable in Indian currency, uses the Government-notified exchange rate for calculation, and defines CIF value as assessable value under the Customs Act; the measure lasts five years.

Export duty removal on onions takes effect from April, altering tariff treatment and exempting specified onion exports.
The Central Government amended Notification No. 27/2011 Customs to substitute the entry in the Table against Serial No. 1, column (4), with "nil", thereby withdrawing the export duty applicable to onions classified under HS 0703 10. The amendment is effected under section 25 of the Customs Act, 1962 on public interest grounds and takes effect from the first day of April, 2025, altering the customs tariff treatment of specified onion exports.

Anti-dumping duty imposed on Poly Vinyl Chloride Paste Resin imports, varying by origin and producer, with specific exemptions.
Definitive anti-dumping duty is imposed on imports of Poly Vinyl Chloride Paste Resin from specified countries with producer- and origin-specific duty rates in USD per MT, specified tariff items, listed exclusions to the product scope, and an accepted price undertaking exempting imports by Kaneka Paste Polymer SDH BHD. The duty is effective for five years from the provisional imposition date, payable in Indian currency, with exchange rate and landed value definitions set by applicable customs rules.

Customs variance in diamond measurements allowed, permitting specific tolerances for re-imported diamonds under amended notification.
The proviso to condition (v) of Notification No. 9/2012-Customs is replaced to allow variances for re-imported diamonds: +/- 0.05 mm in diameter for round stones, +/- 0.07 mm in length and breadth for other shapes, +/- 0.01 mm in height, and +/- 1 cent in weight, as prescribed by Notification No. 18/2025-Customs.

Rules of origin compliance updated by replacing certificate references with proof of origin across the customs framework.
The Customs (Administration of Rules of Origin under Trade Agreements) Amendment Rules, 2025 amend the 2020 rules by substituting the word "certificate" with "proof" in the definition clause, in provisions relating to declaration and verification of origin, and in the procedural clauses in rule 3 and rule 6. Form I is also amended by replacing the reference to "CoO" with "proof of origin". The amended rules take effect on publication in the Official Gazette.

Anti-dumping duty on soft ferrite cores from China PR imposed to counter dumped imports and protect domestic industry.
Imposition of anti-dumping duty on Manganese Zinc soft ferrite cores under tariff item 8505 11 10 originating in or exported from China PR, based on designated authority findings of dumping and material injury. The notification prescribes differentiated duty rates for specified producers and other imports, limits the product scope to listed geometries and lengths, requires payment in Indian currency, defines CIF value as assessable value under the Customs Act, and ties the rate of exchange for calculation to the Government's notified rate with the bill of entry date as relevant.

Anti-dumping duty on vacuum insulated stainless steel flasks to counter dumped imports and protect domestic industry.
Anti-dumping duty is imposed on vacuum insulated flasks and other vacuum vessels of stainless steel from China PR (tariff items 9617 00 11, 9617 00 12, 9617 00 90) after findings of dumping and material injury to the domestic industry. The measure defines covered products and exclusions, specifies the duty rate per unit and currency in the Table, and provides that the duty is levied for five years, payable in Indian currency with exchange rate and conversion date determined by Government notification and the bill of entry date.

Provisional anti-dumping duty on aluminium foil imports from China imposed to counteract dumped imports and protect domestic industry.
Provisional anti-dumping duty imposed on aluminium foil up to 80 micron (excluding foil below 5.5 micron for non-capacitor use) originating in or exported from China PR, based on preliminary findings of dumping, material injury to the domestic industry, and causal link. Duties are set as USD amounts per metric ton differentiated by named sampled producers, non-sampled cooperative producers, and imports from or exported via other countries; specified product exclusions are listed. The duty is payable in Indian currency using notified exchange rates and is effective for six months from Gazette publication unless earlier varied.