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Untitled Document

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NEW DELHI

NOTIFICATION NO

22/2025-Customs, Dated: March 28, 2025

G.S.R. 210(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 25/2021-Customs, dated the 31st March, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 241 (E), dated the 31st March, 2021, namely :-

In the said notification, -

(i) for TABLE 1, the following Table shall be substituted, namely: -

"TABLE 1

S. No.
  Tariff item
  Description of goods
Rate in % (unless otherwise specified)
(1)
(2)
(3)
(4)
1
03023900
All goods
0.00%
2
03028990
All goods
5.00%
3
03034300
All goods
8.60%
4
03034400
All goods
0.00%
5
03034600
All goods
0.00%
6
03035700
All goods
0.00%
7
03038300
All goods
0.00%
8
03038990
All goods
8.60%
9
03049900
All goods
15.00%
10
03054900
All goods
0.00%
11
03056990
All goods
8.60%
12
06031100
All goods
30.00%
13
06031200
All goods
30.00%
14
06031300
All goods
30.00%
15
06031400
All goods
30.00%
16
06031500
All goods
30.00%
17
15041010
All goods
15.00%
18
15041091
All goods
15.00%
19
15041099
All goods
15.00%
20
15042010
Fish Body Oil (Crude)
15.00%
21
15042020
Fish Body Oil (Refined) having following quality parameters: (i) Free Fatty Acids < 0.10% (as Oleic Acid); (ii)Moisture < 0.5%; (iii) Perozide value (PV) <10 milli equivalent/kg of oil; (iv) Eicosapentaenoic Acid EPA + Docosaphexaenoic Acid DHA 5- 15%
15.00%
22
15042090
All goods
15.00%
23
17031000
All goods
15.00%
24
19019010
All goods
0.00%
25
19019090
All goods
0.00%
26
19021100
All goods
0.00%
27
19021900
All goods
15.00%
28
19022010
All goods
0.00%
29
19022090
All goods
0.00%
30
19023010
All goods
0.00%
31
19023090
All goods
0.00%
32
19053100
All goods
22.50%
33
19053211
All goods
22.50%
34
19053290
All goods
22.50%
35
19059010
All goods
8.60%
36
19059020
All goods
8.60%
37
19059030
All goods
8.60%
38
19059040
All goods
8.60%
39
19059051
All goods
22.50%
40
19059059
All goods
22.50%
41
19059090
All goods
8.60%
42
20019000
All goods
0.00%
43
20071000
All goods
0.00%
44
20079910
All goods
0.00%
45
20079920
All goods
0.00%
46
20079930
All goods
0.00%
47
20079940
All goods
0.00%
48
20079990
All goods
0.00%
49
20082000
All goods
0.00%
50
20089911
All goods
12.10%
51
20089912
All goods
12.10%
52
20089913
All goods
12.10%
53
20089914
All goods
12.10%
54
20089919
All goods
12.10%
55
20089991
All goods
12.10%
56
20089992
All goods
12.10%
57
20089993
All goods
12.10%
58
20089994
All goods
12.10%
59
20089999
All goods
12.10%
60
21069011
All goods
100.00%
61
21069019
All goods
100.00%
62
21069040
All goods
100.00%
63
21069050
All goods
100.00%
64
21069060
All goods
100.00%
65
21069070
All goods
100.00%
66
21069080
All goods
100.00%
67
21069091
All goods
100.00%
68
21069092
All goods
100.00%
69
21069099
All goods
100.00%
70
22021010
All goods
0.00%
71
22021020
All goods
0.00%
72
22021090
All goods
0.00%
73
22072000
All goods
0.00%
74
22090010
All goods
0.00%
75
22090020
All goods
0.00%
76
22090090
All goods
0.00%
77
24049100
All goods
100.00%
78
30049011
All goods
5.00%
79
30049012
All goods
5.00%
80
30049013
All goods
5.00%
81
30049014
All goods
5.00%
82
30049015
All goods
5.00%
83
30049021
All goods
5.00%
84
30049022
All goods
5.00%
85
30049023
All goods
5.00%
86
30049024
All goods
5.00%
87
30049025
All goods
5.00%
88
30049026
All goods
5.00%
89
30049027
All goods
5.00%
90
30049029
All goods
5.00%
91
30049031
All goods
5.00%
92
30049032
All goods
5.00%
93
30049033
All goods
5.00%
94
30049034
All goods
5.00%
95
30049035
All goods
5.00%
96
30049036
All goods
5.00%
97
30049039
All goods
5.00%
98
30049041
All goods
5.00%
99
30049042
All goods
5.00%
100
30049043
All goods
5.00%
101
30049044
All goods
5.00%
102
30049045
All goods
5.00%
103
30049046
All goods
5.00%
104
30049047
All goods
5.00%
105
30049048
All goods
5.00%
106
30049049
All goods
5.00%
107
30049051
All goods
5.00%
108
30049052
All goods
5.00%
109
30049053
All goods
5.00%
110
30049054
All goods
5.00%
111
30049055
All goods
5.00%
112
30049056
All goods
5.00%
113
30049057
All goods
5.00%
114
30049058
All goods
5.00%
115
30049059
All goods
5.00%
116
30049061
All goods
5.00%
117
30049062
All goods
5.00%
118
30049063
All goods
5.00%
119
30049064
All goods
5.00%
120
30049065
All goods
5.00%
121
30049066
All goods
5.00%
122
30049067
All goods
5.00%
123
30049069
All goods
5.00%
124
30049071
All goods
5.00%
125
30049072
All goods
5.00%
126
30049073
All goods
5.00%
127
30049074
All goods
5.00%
128
30049075
All goods
5.00%
129
30049076
All goods
5.00%
130
30049077
All goods
5.00%
131
30049079
All goods
5.00%
132
30049081
All goods
5.00%
133
30049082
All goods
5.00%
134
30049083
All goods
5.00%
135
30049084
All goods
5.00%
136
30049085
All goods
5.00%
137
30049086
All goods
5.00%
138
30049087
All goods
5.00%
139
30049088
All goods
5.00%
140
30049089
All goods
5.00%
141
30049091
All goods
5.00%
142
30049092
All goods
5.00%
143
30049093
All goods
5.00%
144
30049094
All goods
5.00%
145
30049095
All goods
5.00%
146
30049096
All goods
5.00%
147
30049099
All goods
5.00%
148
30051010
All goods
0.00%
149
30051090
All goods
0.00%
150
30059010
All goods
0.00%
151
30059020
All goods
0.00%
152
30059030
All goods
0.00%
153
30059040
All goods
0.00%
154
30059050
All goods
0.00%
155
30059060
All goods
0.00%
156
30059070
All goods
0.00%
157
30059090
All goods
0.00%
158
30064000
All goods
0.00%
159
32081010
All goods
0.00%
160
32081020
All goods
0.00%
161
32081030
All goods
0.00%
162
32081090
All goods
0.00%
163
32082010
All goods
0.00%
164
32082020
All goods
0.00%
165
32082030
All goods
0.00%
166
32082090
All goods
0.00%
167
32089011
All goods
0.00%
168
32089019
All goods
0.00%
169
32089021
All goods
0.00%
170
32089022
All goods
0.00%
171
32089029
All goods
0.00%
172
32089030
All goods
0.00%
173
32089041
All goods
0.00%
174
32089049
All goods
0.00%
175
32089050
All goods
0.00%
176
32089090
All goods
0.00%
177
32091010
All goods
0.00%
178
32091090
All goods
0.00%
179
32099010
All goods
0.00%
180
32099020
All goods
0.00%
181
32099090
All goods
0.00%
182
34011110
All goods
0.00%
183
34011120
All goods
0.00%
184
34011190
All goods
0.00%
185
34011911
All goods
5.00%
186
34011919
All goods
5.00%
187
34011920
All goods
5.00%
188
34011930
All goods
5.00%
189
34011941
All goods
5.00%
190
34011942
All goods
5.00%
191
34011990
All goods
5.00%
192
34012000
All goods
5.00%
193
34013011
All goods
0.00%
194
34013012
All goods
0.00%
195
34013019
All goods
0.00%
196
34013090
All goods
0.00%
197
34024900
All goods
0.00%
198
34025000
All goods
0.00%
199
34029011
All goods
5.00%
200
34029012
All goods
5.00%
201
34029019
All goods
5.00%
202
34029020
All goods
0.00%
203
34029030
All goods
5.00%
204
34029041
All goods
0.00%
205
34029042
All goods
0.00%
206
34029049
All goods
5.00%
207
34029051
All goods
0.00%
208
34029052
All goods
5.00%
209
34029059
All goods
5.00%
210
34029091
All goods
5.00%
211
34029092
All goods
0.00%
212
34029099
All goods
5.00%
213
39172110
All goods
0.00%
214
39172190
All goods
0.00%
215
39172200
All goods
0.00%
216
39172310
All goods
0.00%
217
39172390
All goods
0.00%
218
39172910
All goods
0.00%
219
39172920
All goods
0.00%
220
39172930
All goods
0.00%
221
39172940
All goods
0.00%
222
39172950
All goods
0.00%
223
39172990
All goods
0.00%
224
39173910
All goods
0.00%
225
39173920
All goods
0.00%
226
39173990
All goods
0.00%
227
39174000
All goods
5.00%
228
39191000
All goods
5.00%
229
39199010
All goods
5.00%
230
39199020
All goods
7.50%
231
39199090
All goods
10.00%
232
39201011
All goods
7.50%
233
39201012
All goods
7.50%
234
39201013
All goods
7.50%
235
39201019
All goods
7.50%
236
39201091
All goods
5.00%
237
39201092
All goods
5.00%
238
39201093
All goods
5.00%
239
39201099
All goods
5.00%
240
39211100
All goods
5.00%
241
39211900
All goods
0.00%
242
39231010
All goods
5.00%
243
39231020
All goods
5.00%
244
39231030
All goods
5.00%
245
39231040
All goods
5.00%
246
39231090
All goods
5.00%
247
39232100
All goods
7.50%
248
39232990
All goods
10.00%
249
39233010
All goods
10.00%
250
39233090
All goods
5.00%
251
39235010
All goods
5.00%
252
39235090
All goods
5.00%
253
39239010
All goods
5.00%
254
39239020
All goods
5.00%
255
39239090
All goods
5.00%
256
39269010
All goods
5.00%
257
39269021
All goods
5.00%
258
39269029
All goods
5.00%
259
39269031
All goods
5.00%
260
39269039
All goods
5.00%
261
39269041
All goods
5.00%
262
39269049
All goods
5.00%
263
39269051
All goods
5.00%
264
39269059
All goods
5.00%
265
39269061
All goods
5.00%
266
39269069
All goods
5.00%
267
39269071
All goods
5.00%
268
39269079
All goods
5.00%
269
39269080
All goods
5.00%
270
39269091
All goods
5.00%
271
39269099
All goods
5.00%
272
42021910
All goods
7.50%
273
42021920
All goods
5.00%
274
42021930
All goods
5.00%
275
42021940
All goods
5.00%
276
42021950
All goods
5.00%
277
42021960
All goods
5.00%
278
42021990
All goods
5.00%
279
42022110
All goods
5.00%
280
42022120
All goods
5.00%
281
42022190
All goods
5.00%
282
42022910
All goods
5.00%
283
42022990
All goods
5.00%
284
42023110
All goods
5.00%
285
42023120
All goods
5.00%
286
42023190
All goods
5.00%
287
42029100
All goods
5.00%
288
42029200
All goods
5.00%
289
42029900
All goods
5.00%
290
42031010
All goods
5.00%
291
42031090
All goods
5.00%
292
42050011
All goods
7.50%
293
42050019
All goods
7.50%
294
42050020
All goods
7.50%
295
42050090
All goods
7.50%
296
44209010
All goods
5.00%
297
44209090
All goods
5.00%
298
48192010
All goods
2.90%
299
48192020
All goods
2.90%
300
48192090
All goods
2.90%
301
48196000
All goods
2.90%
302
48219010
All goods
5.00%
303
48219090
All goods
5.00%
304
49019900
All goods
5.00%
305
49119910
All goods
0.00%
306
49119920
All goods
0.00%
307
49119990
All goods
0.00%
308
52051110
All goods
10.00%
309
52054410
All goods
10.00%
310
52081230
All goods
5.00%
311
52081990
All goods
12.50%
312
52082990
All goods
15.00%
313
52083990
All goods
15.00%
314
52084230
All goods
15.00%
315
52084929
All goods
12.50%
316
52085990
All goods
5.00%
317
52102990
All goods
15.00%
318
52111110
All goods
0.00%
319
52111900
All goods
12.50%
320
52112010
All goods
15.00%
321
52113990
All goods
15.00%
322
52114130
All goods
15.00%
323
52114200
All goods
15.00%
324
52114330
All goods
15.00%
325
52114990
All goods
15.00%
326
52115110
All goods
15.00%
327
52115220
All goods
15.00%
328
52115990
All goods
15.00%
329
54083300
All goods
15.00%
330
55161200
All goods
15.00%
331
60024000
All goods
0.00%
332
60029000
All goods
0.00%
333
60032000
All goods
0.00%
334
60041000
All goods (of artificial fibres)
7.10%
335
60062200
All goods
7.10%
336
60063200
All goods
7.10%
337
63021010
All goods
12.50%
338
63021090
All goods
12.50%
339
63022110
All goods
5.00%
340
63022190
All goods
15.00%
341
63022200
All goods
5.00%
342
63022900
All goods
12.50%
343
63024010
All goods
12.50%
344
63024020
All goods
12.50%
345
63024030
All goods
12.50%
346
63024040
All goods
12.50%
347
63024090
All goods
12.50%
348
63025110
All goods
12.50%
349
63025190
All goods
12.50%
350
63041100
All goods
12.50%
351
63041910
All goods
12.50%
352
63041920
All goods
0.00%
353
63041930
All goods
15.00%
354
63041940
All goods
12.50%
355
63041990
All goods
15.00%
356
63049110
All goods
0.00%
357
63049120
All goods
12.50%
358
63049190
All goods
12.50%
359
63049211
All goods
12.50%
360
63049219
All goods
12.50%
361
63049221
All goods
12.50%
362
63049229
All goods
12.50%
363
63049231
All goods
12.50%
364
63049239
All goods
12.50%
365
63049241
All goods
12.50%
366
63049249
All goods
12.50%
367
63049250
All goods
12.50%
368
63049260
All goods
12.50%
369
63049270
All goods
12.50%
370
63049281
All goods
12.50%
371
63049289
All goods
12.50%
372
63049291
All goods
12.50%
373
63049299
All goods
12.50%
374
63049300
All goods
5.00%
375
63049910
All goods
12.50%
376
63049991
All goods
12.50%
377
63049992
All goods
12.50%
378
63049999
All goods
12.50%
379
65050090
All goods
0.00%
380
70159010
All goods
5.00%
381
70159020
All goods
5.00%
382
70159090
All goods
5.00%
383
71023910
All goods
5.00%
384
71023990
All goods
5.00%
385
71049900
All goods
0.00%
386
71131921
All goods
12.50%
387
71131960
All goods
12.50%
388
71141110
All goods
12.50%
389
71141120
All goods
12.50%
390
71141920
All goods
12.50%
391
71141930
All goods
12.50%
392
71142020
All goods
12.50%
393
71142030
All goods
12.50%
394
71159010
All goods
5.00%
395
71159090
All goods
5.00%
396
71161000
All goods
5.00%
397
71162000
All goods
5.00%
398
71171910
All goods
12.50%
399
71171920
All goods
12.50%
400
71171990
All goods
12.50%
401
71179010
All goods
12.50%
402
71179090
All goods
12.50%
403
73069011
All goods
0.00%
404
73069019
All goods
0.00%
405
73069090
All goods
0.00%
406
76101000
All goods
0.00%
407
85340000
All goods
0.00%
408
85365010
All goods
5.00%
409
85365020
All goods
5.00%
410
85365090
All goods
5.00%
411
85369010
All goods
5.00%
412
85369020
All goods
5.00%
413
85369030
All goods
5.00%
414
85369090
All goods
5.00%
415
88040010
All goods
0.00%
416
88040020
All goods
0.00%
417
90014010
All goods
0.00%
418
90014090
All goods
0.00%
419
90015000
All goods
0.00%
420
90031100
All goods
0.00%
421
90031900
All goods
0.00%
422
90039000
All goods
0.00%
423
90041000
All goods
0.00%
424
90049010
All goods
0.00%
425
90049020
All goods
0.00%
426
90049090
All goods
0.00%
427
90182000
All goods
0.00%
428
90183100
All goods
0.00%
429
90183210
All goods
0.00%
430
90183220
All goods
0.00%
431
90183230
All goods
0.00%
432
90183290
All goods
0.00%
433
90183910
All goods
0.00%
434
90183920
All goods
0.00%
435
90183930
All goods
0.00%
436
90183990
All goods
0.00%
437
90185010
All goods
0.00%
438
90185020
All goods
0.00%
439
90185030
All goods
0.00%
440
90185090
All goods
0.00%
441
90189011
All goods
3.80%
442
90189012
All goods
3.80%
443
90189019
All goods
3.80%
444
90189021
All goods
3.80%
445
90189022
All goods
3.80%
446
90189023
All goods
3.80%
447
90189024
All goods
3.80%
448
90189025
All goods
3.80%
449
90189029
All goods
3.80%
450
90189031
All goods
3.80%
451
90189032
All goods
3.80%
452
90189041
All goods
3.80%
453
90189042
All goods
3.80%
454
90189043
All goods
3.80%
455
90189044
All goods
3.80%
456
90189091
All goods
3.80%
457
90189092
All goods
3.80%
458
90189093
All goods
3.80%
459
90189094
All goods
3.80%
460
90189095
All goods
3.80%
461
90189096
All goods
3.80%
462
90189097
All goods
3.80%
463
90189098
All goods
3.80%
464
90189099
All goods
3.80%
465
90212900
All goods
0.00%
466
91031000
All goods
0.00%
467
91052900
All goods
7.10%
468
91081100
All goods
0.00%
469
91081900
All goods
0.00%
470
91089000
All goods
0.00%
471
91091010
All goods
2.90%
472
91091090
All goods
2.90%
473
91099000
All goods
2.90%
474
91118000
All goods
0.00%
475
91131000
All goods
0.00%
476
91132010
All goods
0.00%
477
91132090
All goods
0.00%
478
91139010
All goods
5.00%
479
91139090
All goods
5.00%
480
91149040
All goods
0.00%
481
91143010
All goods
5.00%
482
91143020
All goods
5.00%
483
91149030
All goods
0.00%
484
91149091
All goods
0.00%
485
91149092
All goods
0.00%
486
95030010
All goods
10.00%
487
95030020
All goods
10.00%
488
95030091
All goods
10.00%
489
95030099
All goods
10.00%
490
96033010
All goods
0.00%
491
96033020
All goods
0.00%
492
96033090
All goods
0.00%
493
96180000
All goods
0.00%";

(ii) for TABLE 2, the following Table shall be substituted, namely: -

"TABLE 2

  S. No.
  Tariff item
  Description of goods
Extent of tariff concessions (percentage of the applied rate of duty)
(1)
(2)
(3)
(4)
1
22087011
All goods
50%
2
22087012
All goods
50%
3
22087091
All goods
50%
4
22087092
All goods
50%
5
22089011
All goods
50%
6
22089012
All goods
50%
7
22089019
All goods
50%
8
22089091
All goods
50%
9
22089092
All goods
50%
10
22089099
All goods
50%".

2. This notification shall come into force on the 1st day of April 2025.

[F. No. CBIC-190354/49/2021-TRU]

(Dheeraj Sharma)
Under Secy.

Note: The principal notification No. 25/2021-Customs, dated the 31st March, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 241(E), dated the 31st March, 2021, and was last amended vide notification No. 45/2024-Customs, dated the 30th September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.604(E), dated the 30th September, 2024.