Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 34/2026-Customs dated 27 October 2026, further amending Notification No. 45/2025-Customs dated 24 October 2025. Issued under sub-section (1) of section 25 of the Customs Act, 1962 and sub-section (12) of section 3 of the Customs Tariff Act, 1975, the notification makes specified omissions and substitutions in the principal notification. In Table I, Serial No. 198 and all entries relating to it are omitted. Lists 13, 14 and 15 appended to Table I are also omitted. In Table II, the entry in column (2) against Serial No. 36 is substituted with “8906”. The description in column (3) against Serial No. 60 is replaced to cover parts, sub-assemblies, spares, accessories, tools, testing equipment and literature for goods like artillery weapons, rifles, aircrafts and missiles. The substituted description expressly excludes 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Guns, Light Machine Gun and MAG Gun. A proviso states that nothing contained in Serial No. 60 shall have effect on or after 1 July 2029. These amendments come into force on 1 November 2026. The publication-history note identifies Notification No. 31/2026-Customs dated 23 September 2026 as the last amendment to the principal notification.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 34/2026-Customs | Dated: 27th October, 2026
G.S.R. 933(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 45/2025-Customs, dated the 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025, namely: –
In the said notification,
i. in TABLE I, S. No. 198 and the entries relating thereto shall be omitted;
ii. in the LISTS appended to TABLE I, Lists 13, 14 and 15 shall be omitted;
iii. in TABLE II, –
a. against S. No. 36, for the entry in column (2), the entry “8906” shall be substituted;
b. against S. No. 60, for the entry in column (3), the following entry shall be substituted, namely:-“Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts, and missiles, except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Guns, Light Machine Gun, MAG Gun:
Provided that nothing contained in this S. No. shall have effect on or after the 1st July, 2029”.
2. This notification shall come into force on the 1st day of November, 2026.
[F. No. CBIC-190354/142/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: – The principal notification No. 45/2025-Customs, dated the 24th October, 2025 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 781(E), dated the 24th October, 2025 and was last amended vide notification No. 31/2026-Customs, dated the 23rd September, 2026, vide number G.S.R. 840 (E), dated the 23rd September, 2026.
