The Ministry of Finance, Department of Revenue, issued Customs Notification No. 41/2025 on September 30, 2025, to implement customs duty and cess exemptions on specified goods imported from Switzerland. Exercising powers under Section 25(1) of the Customs Act, 1962, the Central Government established two tables of exemptions. For the goods listed in Table I, the notification provides relief from the whole or a part of the standard Customs Duty, the Agriculture Infrastructure and Development Cess (AIDC), and the Health Cess, by specifying new, lower concessional rates. For the goods specified in Table II, exemptions are provided on the Customs Duty and AIDC. A critical requirement for availing these reduced rates is that the importer must satisfactorily prove to the Customs authorities that the imported goods originate in Switzerland, adhering to the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. This new notification replaces previous rates and became effective on October 1, 2025.
MINISTRY OF FINANCE
(Department Of Revenue)
Notification No. 41/2025 – Customs | Dated: 30th September, 2025
G.S.R. 728(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, being satisfied that it is necessary in the public interest so to do, hereby exempts, –
(i) goods of the description as specified in column (3) of the TABLE I appended below and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entries in column (2) of the said TABLE, –
a. from so much of the duty of customs leviable thereon, as is in excess of the amount calculated at the rate specified in the corresponding entries in column (4) of the said TABLE;
b. from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entries in column (5) of the said TABLE;
c. from so much of the Health Cess leviable under section 141 of the Finance Act, 2020 (12 of 2020), as is in excess of the amount calculated at the rate specified in the corresponding entries in column (6) of the said TABLE,
(ii) goods of the description as specified in column (3) of the TABLE II appended below and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 o f 1975) as specified in the corresponding entries in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entries in column (4) of the said TABLE and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entries in column (5) of the said TABLE,
when imported into Republic of India from Switzerland:
Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of Switzerland, in terms of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 and rules as may be notified in this regard by the Central Government by publication in the official Gazette.
Explanation. –For the purposes of this TABLE, “CIF value” means the assessable value as determined under section 14 of the Customs Act, 1962 (52 of 1962)
2. This notification shall come into force with effect from the 1st day of October, 2025.
[F. No. CBIC-190354/91/2025-TRU]
DHEERAJ SHARMA, Under Secy.
