Seeks to amend notification No. 22/2022-Customs dated 30th April, 2022 to revise rates under India-UAE CEPA.
Central Government issued Notification No. 18/2026-Customs dated 12 May 2026 to amend Notification No. 22/2022-Customs, which governs concessional customs duty rates under the India–United Arab Emirates Comprehensive Economic Partnership Agreement (India-UAE CEPA). Exercising powers under Section 25(1) of the Customs Act, 1962, the Ministry of Finance revised the tariff concession structure contained in Table III of the notification. Specifically, against Serial No. 12, the Government substituted the entry “10” in column (5) and the entry “4” in column (6), thereby revising the preferential customs duty rates or tariff quota parameters applicable under the CEPA framework. Although the notification does not elaborate upon the precise goods covered under Serial No. 12 within the amendment text itself, the modification forms part of the Government’s continuing calibration of preferential import duties under bilateral trade agreements. Notification No. 22/2022-Customs originally implemented tariff concessions arising from the India-UAE CEPA signed to facilitate trade liberalisation, enhance bilateral commerce, and provide preferential market access between the two countries. The present amendment aligns concessional rates under the agreement with the broader revisions recently introduced in relation to precious metals and related imports through multiple customs notifications issued in May 2026. The amendment has been issued in public interest and will come into force from 13 May 2026. The principal notification dated 30 April 2022 had last been amended through Notification No. 14/2026-Customs dated 30 April 2026. The revised rates are expected to impact importers availing preferential tariff benefits under the India-UAE CEPA scheme.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 18/2026-Customs | Dated: 12th May, 2026
G.S.R. 357(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 amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328(E), dated the 30th April, 2022, namely :-
In the said notification, in the TABLE III, against S. No. 12, –
I. in column (5), for the entry, the entry “10” shall be substituted;
II. in column (6), for the entry, the entry “4” shall be substituted.
This notification shall come into force on the 13th day of May, 2026.
[F. No. 354/04/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328(E), dated the 30th April, 2022, and was last amended by notification No. 14/2026-Customs, dated 30th April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 330(E), dated the 30th April, 2026.
