A.

Modification in Tariff rate (to be effective from 02.02.2026) * [Clause 136(a) of the Finance Bill, 2026]

*Will come into effect immediately through a declaration under the Provisional Collection of Taxes Act, 2023

Rate of Basic Customs Duty

S. No.

Heading, sub-heading, tariff item

Commodity

From (per cent)

To (per cent)

MSME sector

1.

6601 91 00,

6601 99 00

Umbrellas (other than garden umbrellas)

20%

20% or Rs. 60 per piece, whichever is higher

2.

6603 20 00, 6603 90 10, 6603 90 90

Parts, trimmings and accessories of articles of heading 6601 to 6602

10%

10% or Rs. 25 per kg., whichever is higher

B.

Decrease in Tariff rate (to be effective from 01.04.2026) [Clause 136(b) of the Finance Bill, 2026]

Rate of Basic Customs Duty

1.

9804

All dutiable goods, imported for personal use

20%

10%

C.

Tariff rate changes (without any change in effective rate of duty) [to be effective from 01.05.2026, unless otherwise specified] * [Clause 136(c) of the Finance Bill, 2026]

*Note:

1. The current applied rate of Basic Customs Duty on these commodities operate through their respective exemption/concessional duty notification(s). Such corresponding entries would be omitted from the concerned notification(s) with effect from 01.05.2026, as the same would operate through the Customs Tariff Act, 1975, in the manner as detailed below. It is an exercise for simplification of the Customs tariff structure and applicable Basic Customs Duty rate on these items would remain unchanged.

2. Heading and sub-heading referred in column (2) shall include all tariff items under such heading or sub- heading.

3. The said changes are to be read with consequent amendments related to Social Welfare Surcharge (SWS) and Agriculture Infrastructure and Development Cess (AIDC).

Rate of Duty

S. No.

Heading, sub-heading tariff item

Commodity

From

To

(1)

(2)

(3)

(4)

(5)

1.

0207 25 00, 0207 27 00

Meat and edible offal of turkeys, frozen

30%

5%

2.

0306 36 60

Artemia

5%

Nil

3.

0511 91 40

Artemia cysts

5%

Nil

4.

0802 11 00

Almonds, in shell

Rs.42 per kg

Rs.35 per kg

5.

0802 12 00

Almonds, shelled

Rs.120 per kg

Rs. 100 per kg

6.

0802 31 00

Walnuts, in shell

120%

100%

7.

1209 (other than those falling under sub headings 1209 91 and 1209 99)

Seeds, fruit and spores, of a kind used for sowing

30%

15%

8.

1505

Wool grease and fatty substances derived therefrom (including lanolin)

30%

15%

9.

2008 19 21, 2008 19 22, 2008 19 29, 2008 19 91

Makhana, other roasted nuts and seeds

150%

30%

10.

2008 19 92

Other nuts, otherwise prepared or preserved

150%

30%

11.

2309 90 31

Prawn and shrimps feed

15%

5%

12.

2504

Natural graphite

5%

2.5%

13.

2505

Natural sands of all kinds, whether or not coloured, other than metal bearing sands of chapter 26 of the Customs Tariff Act, 1975

5%

Nil

14.

2506

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

5%

2.5%

15.

2530 90 91

Strontium sulphate (natural ore)

5%

Nil

16.

2701, 2702, 2703

Coal; briquettes, ovoids and similar solid fuels manufactured from coal; Lignite, whether or not agglomerated, excluding jet; Peat (including peat litter), whether or not agglomerated

5%

2.5%

17.

2709 00 10

Petroleum crude

5%

Re 1 per tonne

18.

2804 50 20

Tellurium

5%

Nil

19.

2804 61 00

Silicon, containing by weight not less than 99.99% of silicon

5%

Nil

20.

2804 69 00

Silicon, other

5%

Nil

21.

2804 90 00

Selenium

5%

Nil

22.

2805 30 00

Rare-earth metals, scandium and yttrium, whether or not intermixed or inter alloyed

5%

Nil

23.

2809 20 10

Phosphoric Acid

7.5%

5%

24.

2811 22 00

Silicon dioxide

7.5%

2.5%

25.

2816 40 00

Oxides, hydroxides and peroxides, of strontium or barium

7.5%

Nil

26.

2822 00 10

Cobalt oxides

7.5%

Nil

27.

2822 00 20

Cobalt hydroxides

7.5%

Nil

28.

2822 00 30

Commercial cobalt oxides

7.5%

Nil

29.

2825 20 00

Lithium oxide and hydroxide

7.5%

Nil

30.

2825 30

Vanadium oxides and hydroxides

7.5%

Nil

31.

2825 60 10

Germanium oxides

7.5%

Nil

32.

2825 70

Molybdenum oxides and hydroxides

7.5%

Nil

33.

2825 80 00

Antimony Oxides

7.5%

Nil

34.

2825 90 20

Cadmium oxide

7.5%

Nil

35.

2827 35 00

Chlorides of Nickel

7.5%

Nil

36.

2827 39 30

Strontium chloride

7.5%

Nil

37.

2833 24 00

Sulphates of Nickel

7.5%

Nil

38.

2834 21 00

Nitrates of potassium

7.5%

Nil

39.

2836 91 00

Lithium carbonates

7.5%

Nil

40.

2836 92 00

Strontium carbonate

7.5%

Nil

41.

2910 20 00

Methyloxirane (propylene oxide)

5%

2.5%

42.

2918 15 30

Bismuth citrate

7.5%

Nil

43.

3102 30 00

Ammonium nitrate, whether or not in aqueous solution

10%

5%

44.

3801

Artificial Graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in form of pastes, blocks, plates or other semi- manufactures

7.5%

2.5%

45.

3808 93 30

Gibberellic acid

10%

5%

46.

3904

Polymers of vinyl chloride or of other halogenated olefins, in primary forms

10%

7.5%

47.

4906

Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing

10%

Nil

48.

5201 00 25

Other cotton of staple length exceeding 32.0 mm

5%

Nil

49.

7202 60 00

Ferro-nickel

2.5%

Nil

50.

7402 00 10

Blister copper

5%

Nil

51.

7802

Lead waste and scrap

5%

Nil

52.

7902

Zinc waste and scrap

5%

Nil

53.

8105 20 30

Cobalt powders

5%

Nil

54.

8419 89 12, 8419 89 13, 8419 89 14, 8419 89 15, 8419 89 16, 8419 89 17, 8419 89 19

Reactors, columns or towers or chemical storage tanks

10%

7.5%

NEW TARIFF LINES HAVE BEEN CREATED

S. No.

Chapter/ heading/sub- heading/tariff item mentioned in notification

Commodity

New tariff item being created w.e.f. 01.05.2026

Rate of duty

(1)

(2)

(3)

(4)

(5)

55.

0306 19 00

Krill, frozen

0306 19 10

15%

56.

0802 99 00

Pecan Nuts

0802 99 10

30%

57.

0810 40 00

Cranberries, fresh

0810 40 10

10%

58.

0810 40 00

Blueberries, fresh

0810 40 20

10%

59.

0811 90

Cranberries, frozen

0811 90 11 0811 90 91

10%

60.

0811 90

Blueberries, frozen

0811 90 12 0811 90 92

10%

61.

0813 40 90

Cranberries, dried

0813 40 30

10%

62.

0813 40 90

Blueberries, dried

0813 40 40

10%

63.

1207 99 90

Shea Nuts

1207 99 50

15%

64.

2008 93 00

Cranberries, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included

2008 93 10

5%

65.

2008 99

Blueberries, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included

2008 99 15

10%

66.

2106 90

Other than compound alcoholic preparations of a kind used for manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol., determined at 20 degrees centigrade

2106 90 (other than 2106 90 51)

50%

67.

2202 99

Cranberry products

2202 99 21, 2202 99 31, 2202 99 91

10%

68.

2529 22 00

Acid grade fluorspar containing by weight more than 97% of calcium fluoride

2529 22 10

2.5%

69.

2615 90

Hafnium ores and concentrates

2615 10 10

Nil

70.

2841

Ammonium metavanadate

2841 90 10

2.5%

71.

29

Gibberellic acid

2932 20 40

5%

72.

29

Triethyl orthoformate

2915 90 96

5%

73.

29

Diethyl malonate

2917 19 22

5%

74.

29

DL-2 Aminobutanol

2922 19 30

5%

75.

29

Aceto butyrolactone

2932 20 50

5%

76.

29

Artemisinin

2932 99 30

5%

77.

29

Thymidine

2934 99 50

5%

78.

3302 10

Mixtures of odoriferous substances of a kind used in food or drink industries other than compound alcoholic preparations of a kind used for manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol., determined at 20 degrees centigrade

3302 10 19, 3302 10 99

10%

79.

4104 11 00, 4104 19 00, 4105 10 00, 4106 21 00, 4106 31 00, 4106 91 00

Wet blue leather (hides and skin)

4104 11 10, 4104 19 10, 4105 10 10, 4106 21 10, 4106 31 10, 4106 91 10

Nil

80.

4702

Rayon grade wood pulp

4702 00 10

2.5%

81.

4823 90 90

All goods other than kites

4823 90 90 (kites fall under new tariff item 4823 90 40)

10%

82.

8101 99 90

Tungsten (wolfram) bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil

8101 99 20

5%

83.

8415 90 00

All goods other than indoor or outdoor units of split-system air conditioner

8415 90 90

10%

84.

8421 99 00

All goods other than Reverse Osmosis (RO) membrane element for household type filters

8421 99 90

7.5%

85.

8507 90

Battery separators

8507 90 20

5%

86.

8529 10 99, 8529 90 90

Parts suitable for use solely or principally with the apparatus of headings 8525, 8526 or 8527

8529 10 93, 8529 90 30

10%

87.

8609 00 00

Refrigerated containers

8609 00 10

5%