The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 69/2026-Customs (N.T.) dated 10 August 2026, amended Notification No. 36/2001-Customs (N.T.) dated 3 August 2001 under section 14(2) of the Customs Act, 1962. The notification substitutes Tables 1, 2 and 3 prescribing tariff values for specified goods. Under Table 1, tariff values remain unchanged for crude palm oil at US$1,211 per metric tonne, RBD palm oil and other palm oil at US$1,212, crude palmolein at US$1,222, RBD palmolein at US$1,225, other palmolein at US$1,224, crude soybean oil at US$1,255 and brass scrap at US$7,639. Table 2 prescribes tariff values of US$1,395 per 10 grams for specified gold and US$2,076 or US$2,076 per kilogram for specified silver, as applicable. Table 3 retains the tariff value for areca nuts at US$10,785 per metric tonne. The notification comes into force from 11 August 2026.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 69/2026-Customs (N.T.) | Dated: 10th August, 2026
S.O. 4432(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 | 1211(i.e., no change) |
| 2 | 1511 90 10 | RBD Palm Oil | 1212(i.e., no change) |
| 3 | 1511 90 90 | Others – Palm Oil | 1212(i.e., no change) |
| 4 | 1511 10 00 | Crude Palmolein | 1222(i.e., no change) |
| 5 | 1511 90 20 | RBD Palmolein | 1225(i.e., no change) |
| 6 | 1511 90 90 | Others – Palmolein | 1224(i.e., no change) |
| 7 | 1507 10 00 | Crude Soya bean Oil | 1255(i.e., no change) |
| 8 | 7404 00 22 | Brass Scrap (all grades) | 7639(i.e., no change) |
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 | 1395 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 | 2076 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 subheading 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. |
2076 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;(ii) 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. |
1395 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 | 10785 (i.e., no change)” |
2. This notification shall come into force with effect from the 11th day of August, 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. 68/2026-Customs (N.T.), dated the 31st July 2026, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 4261 (E), dated 31st July 2026.
