The Ministry of Finance has issued Notification No. 49/2025-Customs amending the Project Imports Regulations, 1986 under section 157 of the Customs Act, 1962. The amendment, effective from 29 November 2025, inserts a new entry under Serial No. 3FF of the existing Table. This addition designates “Jaipur Metro Projects” as an eligible category under the project imports framework and specifies the “Managing Director or Director (Project), Rajasthan Metro Rail Corporation Limited (RMRCL)” as the authorised officer for certification and related procedural requirements. The notification updates the regulatory list governing project imports to include this new infrastructure project, enabling it to access the benefits and procedures available under the scheme. The amendment follows earlier updates to the principal regulations, originally notified in April 1986 and last amended in February 2023.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 49/2025- Customs | Dated: 28th November, 2025
G.S.R. 876(E).— In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Project Imports Regulations, 1986, namely:-
1. (1) These regulations may be called the Project Imports (Amendment) Regulations, 2025.
(2) They shall come into force on the 29thday of November, 2025.
2. In the Project Imports Regulations, 1986, in the TABLE, against Sr. No. 3FF, in columns 2 and 3, after item (xiii) and the entries relating thereto, the following items and entries shall be inserted, namely:-
| 2. | 3. |
| “ (xiv) Jaipur Metro Projects | Managing Director or Director (Project), Rajasthan Metro Rail Corporation Limited (RMRCL)” |
[F. No. CBIC-190354/260/2022-TRU Section-CBEC]
DHEERAJ SHARMA, Under Secy.
Note: The principal regulations were published in the Gazette of India, Part II, Section 3, Sub- section (i), dated the 3rd April, 1986, vide number G.S.R. 580 (E), dated the 3rd April, 1986 and was last amended vide number G.S.R.72(E), dated the 1st February, 2023.
