Summary: The Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, has issued Notification No. 75/2026-Customs (N.T.) dated 15 September 2026 under sub-section (2) of section 14 of the Customs Act, 1962, amending Notification No. 36/2001-Customs (N.T.) dated 3 August 2001. The notification substitutes Table-1, Table-2 and Table-3 of the principal notification with revised tariff values for specified imported goods. Table-1 prescribes tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil and brass scrap. Table-2 prescribes tariff values for specified gold and silver products, including goods covered by entries at serial numbers 194 and 195 of Notification No. 45/2025-Customs dated 24 October 2025, silver in specified forms and gold bars, gold coins and gold findings. The prescribed tariff value for gold covered by the relevant entries is US $1,373 per 10 grams, while the tariff value for silver is US $2,028 per kilogram. Table-3 prescribes a tariff value of US $11,574 per metric tonne for areca nuts, with the notification stating that there is no change. The notification also contains an explanation concerning the scope of silver in the relevant entry and defines “gold findings” for the purposes of the specified gold entry. The revised tariff values take effect from 16 September 2026. The notification is issued under F. No. 467/01/2026-Cus.V and is signed by Indrajit Panda, Under Secretary. The principal notification was Notification No. 36/2001-Customs (N.T.), and the supplied text records Notification No. 72/2026-Customs (N.T.) dated 31 August 2026 as the immediately preceding amendment.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 75/2026-Custom (N.T.) | Dated: 15th September, 2026
S.O. 5077(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 | 1219 |
| 2 | 1511 90 10 | RBD Palm Oil | 1231 |
| 3 | 1511 90 90 | Others – Palm Oil | 1225 |
| 4 | 1511 10 00 | Crude Palmolein | 1239 |
| 5 | 1511 90 20 | RBD Palmolein | 1242 |
| 6 | 1511 90 90 | Others – Palmolein | 1241 |
| 7 | 1507 10 00 | Crude Soya bean Oil | 1268 |
| 8 | 7404 00 22 | Brass Scrap (all grades) | 8218 |
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 | 1373 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 | 2028 per kilogram (i.e., no change) |
| 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;
(i) 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. |
2028 per kilogram
|
| 4. | 71 | (ii) 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. |
1373 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 | 11574 (i.e., no change)” |
2. This notification shall come into force with effect from the 16th day of September, 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. 72/2026-Customs (N.T.), dated the 31st August 2026, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 4811 (E), dated 31st August, 2026.
