Budget 2025: CBIC further amends notification No. 22/2022-Customs, dated the 30th April, 2022 vide Notification No. 08/2025-Customs| Dated: February 01, 2025.
Ministry of Finance has issued Notification No. 08/2025-Customs, introducing amendments to import duties under Notification No. 22/2022-Customs. Effective February 2, 2025, these changes involve the removal of multiple serial numbers from Table I, impacting various tariff items. Additionally, new serial numbers have been added to Table II, revising import duty rates for goods such as stone materials, candles, PVC products, footwear, and motor vehicles. Some items, including certain plastic and PVC products, now have zero import duty, while motor vehicles, both conventional and electric, are subject to revised tax structures based on their assembly conditions. The notification aims to regulate imports and align duty structures with trade policies.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No. 08/2025-Customs| Dated: February 01, 2025
G.S.R. 101(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 further 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,
I. in TABLE I, –
(i) serial numbers 1412, 1413, 1414, 1415, 1418, 1419 and the entries relating thereto shall be omitted;
(ii) serial numbers 3577, 3578 and the entries relating thereto shall be omitted;
(iii) serial numbers 4037, 4038, 4039, 4040, 4041, 4042, 4043, 4044, 4045, 4046, 4047, 4048, 4049, 4050, 4051, 4052, 4053, 4054, 4055, 4056, 4057, 4058 and the entries relating thereto shall be omitted;
(iv) serial numbers 6856, 6857, 6858, 6859, 6860, 6861, 6862, 6863, 6864, 6865, 6866, 6867, 6868, 6869, 6870, 6871, 6872, 6873, 6874, 6875, 6876, 6877, 6878, 6879, 6880, 6881, 6882, 6883, 6884, 6885 and the entries relating thereto shall be omitted;
(v) serial numbers 6935, 6939, 6940 and the entries relating thereto shall be omitted;
(vi) serial numbers 9991, 9992, 9993 and the entries relating thereto shall be omitted;
(vii) serial numbers 10164, 10165, 10166 and the entries relating thereto shall be omitted;
(viii) serial numbers 10200, 10201, 10202, 10203, 10204, 10205 and the entries relating thereto shall be omitted ;
II. in TABLE II, –
(i) after serial number 47 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
| “47A | 25151100 | All goods | 20 | 8 |
| 47B | 25151210 | All goods | 20 | 8 |
| 47C | 25151220 | All goods | 20 | 8 |
| 47D | 25151290 | All goods | 8 | 0 |
| 47E | 25161100 | All goods | 5 | 0 |
| 47F | 25161200 | All goods | 5 | 0″; |
(ii) after serial number 50 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
| “50A | 34060010 | All goods | 0 | 0 |
| 50B | 34060090 | All goods | 0 | 0 |
| 50C | 39206210 | All goods | 0 | 0 |
| 50D | 39206290 | All goods | 0 | 0 |
| 50E | 39207911 | All goods | 0 | 0 |
| 50F | 39207912 | All goods | 0 | 0 |
| 50G | 39207919 | All goods | 0 | 0 |
| 50H | 39207991 | All goods | 0 | 0 |
| 50I | 39207992 | All goods | 0 | 0 |
| 50J | 39207999 | All goods | 0 | 0 |
| 50K | 39209211 | All goods | 0 | 0 |
| 50L | 39209212 | All goods | 0 | 0 |
| 50M | 39209219 | All goods | 0 | 0 |
| 50N | 39209291 | All goods | 0 | 0 |
| 50O | 39209292 | All goods | 0 | 0 |
| 50P | 39209299 | All goods | 0 | 0 |
| 50Q | 39209310 | All goods | 0 | 0 |
| 50R | 39209320 | All goods | 0 | 0 |
| 50S | 39209390 | All goods | 0 | 0 |
| 50T | 39209410 | All goods | 0 | 0 |
| 50U | 39209420 | All goods | 0 | 0 |
| 50V | 39209490 | All goods | 0 | 0 |
| 50W | 39211400 | All goods | 0 | 0 |
| 50X | 39211900 | All goods | 0 | 0″; |
(iii) after serial number 58 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
| “58A | 64031200 | All goods | 20 | 0 |
| 58B | 64032011 | All goods | 20 | 0 |
| 58C | 64032012 | All goods | 20 | 0 |
| 58D | 64032013 | All goods | 20 | 0 |
| 58E | 64032019 | All goods | 20 | 0 |
| 58F | 64032021 | All goods | 20 | 0 |
| 58G | 64032022 | All goods | 20 | 0 |
| 58H | 64032023 | All goods | 20 | 0 |
| 00 | 64032029 | All goods | 20 | 0 |
| 58J | 64032030 | All goods | 20 | 0 |
| 58K | 64032040 | All goods | 20 | 0 |
| 58L | 64032090 | All goods | 20 | 0 |
| 58M | 64035111 | All goods | 20 | 0 |
| 58N | 64035112 | All goods | 20 | 0 |
| 58O | 64035113 | All goods | 20 | 0 |
| 58P | 64035119 | All goods | 20 | 0 |
| 58Q | 64035190 | All goods | 20 | 0 |
| 58R | 64035910 | All goods | 20 | 0 |
| 58S | 64035920 | All goods | 20 | 0 |
| 58T | 64035930 | All goods | 20 | 0 |
| 58U | 64035990 | All goods | 20 | 0 |
| 58V | 64039110 | All goods | 20 | 0 |
| 58W | 64039120 | All goods | 20 | 0 |
| 58X | 64039910 | All goods | 20 | 0 |
| 58Y | 64039920 | All goods | 20 | 0 |
| 58Z | 64039990 | All goods | 20 | 0 |
| 58ZA | 64042000 | All goods | 20 | 0 |
| 58ZB | 64051000 | All goods | 20 | 0 |
| 58ZC | 64052000 | All goods | 20 | 0 |
| 58ZD | 64059000 | All goods | 20 | 0 |
| 58ZE | 68021000 | All goods | 16 | 0 |
| 58ZF | 68029100 | All goods | 20 | 8 |
| 58ZG | 68029200 | All goods | 20 | 8″; |
(iv) after serial number 73 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
| “74 | 85414200 | All goods | 0 | 0 |
| 75 | 85414300 | All goods | 0 | 0 |
| 76 | 85414900 | All goods | 0 | 0 |
| 77 | 87041010, 87041090, 87042100, 87042200, 87042300, 87043100, 87043200, 87044100, 87044200, 87044300, 87045100, 87045200, 87046000, 87049012, 87049019, 87049090 | Motor vehicles (excluding electrically operated vehicles), if imported, – (1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub- assemblies, for assembling a complete vehicle, with, – (a) engine, gearbox and transmission mechanism not in a pre-assembled condition; | 10.5 | 0 |
| (b) engine or gearbox or transmission mechanism in preassembled form but not mounted on a chassis or a body assembly. | 17.5 | 0 | ||
| (2) other than (1) above. | 20 | 8 | ||
| 78 | 87041010, 87041090, 87042100, 87042200, 87042300, 87043100, 87043200, 87044100, 87044200, 87044300, 87045100, 87045200, 87046000, 87049012, 87049019, 87049090 | Electrically operated vehicles, if imported- (1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub- assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with –
(a) none of the above components, parts or subassemblies inter-connected with each other and not mounted on a chassis |
10.5 | 0 |
| (b) any of the above components, parts or subassemblies interconnected with each other but not mounted on a chassis | 17.5 | 0 | ||
| (2) in a form other than (1) above
Explanation. – For the removal of doubts, the exemption contained in the items (1) (a) and (1) (b) of this entry shall be available, even if one or more of the components, parts or subassemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8702 or 8704 of the Customs Tariff Act, 1975 as per the general rules of interpretation. |
20 | 8 | ||
| 79 | 87041010, 87041090, 87042100, 87042200, 87042300, 87043100, 87043200, 87044100, 87044200, 87044300, 87045100, 87045200, 87046000, 87049012, 87049011, 87049019, 87049090 | Refrigerated Motor Vehicles | 0 | 0 |
| 80 | 87111010 | All goods | 0 | 0 |
| 81 | 87111020 | All goods | 0 | 0 |
| 82 | 87111090 | All goods | 0 | 0 |
| 83 | 87113010, 87113020, 87113090, 87114010, 87114090, 87115000, 87116010, 87116020, 87116030, 87116090, 87119010, 87119090 | Motor cycles (including mopeds) and cycles fitted with an auxiliary motor (excluding electrically operated motor cycles and cycles), with or without side cars, and side cars, new, which have not been registered anywhere prior to importation, – (1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or subassemblies, for assembling a complete vehicle, with,- (a) engine, gearbox and transmission mechanism not in a pre-assembled condition | 10.5 | 0 |
| (b) engine or gearbox or transmission mechanism in pre- assembled form, not mounted on a body assembly. | 17.5 | 0 | ||
| (2) in a form other than (1) above | 35 | 0 | ||
| 84 | 87113010, 87113020, 87113090, 87114010, 87114090, 87115000, 87116010, 87116020, 87116030, 87116090, 87119010, 87119090 | Electrically operated vehicles, if imported- (1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub- assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, brake system, whether or not individually pre-assembled, with- (a) none of the above components, parts or subassemblies inter-connected with each other and not mounted on a chassis | 10.5 | 0 |
| (b) any of the above components, parts or subassemblies inter-connected with each other but not mounted on a chassis | 17.5 | 0 | ||
| (2) in a form other than (1) above
Explanation. – For the removal of doubts, the exemption contained in the items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or subassemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8711 of the Customs Tariff Act, 1975 as per the general rules of interpretation. |
35 | 0 | ||
| 85 | 87120010 | All goods | 20 | 1″. |
2. This notification shall come into force on the 2nd day of February, 2025.
[F. No. 334/03/2025-TRU]
(Amreeta Titus)
Deputy Secretary to the Government of India
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 vide notification No. 45/2024-Customs, dated the 30th September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.604(E), dated the 30th September, 2024.
