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of <h1>Customs Tariff Act Amendments 2025: Reduced Rates, New Tariff Items, and Alignment with Harmonized System 2022.</h1> The amendments to the Customs Tariff Act, 1975, as proposed in the Union Budget 2025-26 and Finance Bill 2025, include several key changes. These involve reducing tariff rates across various categories, including a reduction from 25-40% to 20% and from 100-150% to 70%. New tariff items are introduced based on product processes and varieties, such as rice and makhana products. Additional changes include the creation of new tariff lines for waste oils, dual-use chemicals, and technical-grade pesticides, as well as adjustments to align with the World Customs Organization's Harmonized System 2022. These changes aim to rationalize the customs tariff structure and enhance goods identification.
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