The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 25/2026–Customs (N.T.) dated 13 March 2026, has amended Notification No. 36/2001–Customs (N.T.) by revising the tariff values for certain imported goods under Section 14(2) of the Customs Act, 1962. The notification substitutes Tables 1, 2, and 3 to update tariff values used for customs duty assessment. Revised tariff values have been notified for edible oils such as crude palm oil, RBD palm oil, crude palmolein, RBD palmolein, and crude soybean oil, along with brass scrap. Updated tariff values have also been prescribed for gold and silver imports, including gold bars, coins, and silver in various forms, where specified exemption benefits apply. Additionally, the tariff value for areca nuts has been retained at USD 7020 per metric tonne with no change. These revised tariff values will come into effect from 14 March 2026 and will be used for determining the assessable value of imports for customs duty purposes.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 25/2026 – Customs (N.T.) | Dated: 13th March, 2026
S.O. 1318(E).— In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:-
In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted, namely: –
“TABLE-1
| Sl. No. | Chapter/ heading/ sub-heading/ tariff item |
Description of goods | Tariff value (US $Per Metric Tonne) |
| (1) | (2) | (3) | (4) |
| 1 | 1511 10 00 | Crude Palm Oil | 1112 |
| 2 | 1511 90 10 | RBD Palm Oil | 1132 |
| 3 | 1511 90 90 | Others – Palm Oil | 1122 |
| 4 | 1511 10 00 | Crude Palmolein | 1138 |
| 5 | 1511 90 20 | RBD Palmolein | 1141 |
| 6 | 1511 90 90 | Others – Palmolein | 1140 |
| 7 | 1507 10 00 | Crude Soya bean Oil | 1183 |
| 8 | 7404 00 22 | Brass Scrap (all grades) | 7404 |
TABLE-2
| Sl. No. | Chapter/ heading/ sub- heading/tariff item | Description of goods | Tariff value (US $) |
| (1) | (2) | (3) | (4) |
| 1. | 71 or 98 | Gold, in any form, in respect of which the benefit of entries at serial number 194 of the Notification No. 45/2025-Customs dated 24.10.2025 is availed | 1652 per 10 grams |
| 2. | 71 or 98 | Silver, in any form, in respect of which the benefit of entries at serial number 195 of the Notification No. 45/2025-Customs dated 24.10.2025 is availed | 2820 per kilogram |
| 3. | 71 | (i) Silver, in any form, other than medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92;
(ii) Medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92, other than imports of such goods through post, courier or baggage. Explanation. – For the purposes of this entry, silver in any form shall not include foreign currency coins, jewellery made of silver or articles made of silver. |
2820 per kilogram |
| 4. | 71 | (i) Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units;(iii) Gold coins having gold content not below 99.5% and gold findings, other than imports of such goods through post, courier or baggage. Explanation. – For the purposes of this entry, “gold findings” means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of Jewellery in place. |
1652 per 10 grams |
TABLE-3
| Sl. No. | Chapter/ heading/ sub- heading/ tariff item |
Description of goods | Tariff value (US $ Per Metric Ton) |
| (1) | (2) | (3) | (4) |
| 1 | 080280 | Areca nuts | 7020 (i.e., no change)” |
2. This notification shall come into force with effect from the 14th day of March, 2026.
[F. No. 467/01/2026-Cus.V]
INDRAJIT PANDA, Under Secy.
Note: – The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3rd August, 2001, vide number S. O. 748 (E), dated the 3rd August, 2001 and was last amended vide Notification No. 24/2026-Customs (N.T.), dated the 27th February 2026 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 1099 (E), dated 27th February 2026.
