CBIC Merges 30 Customs Exemption Notifications

The Central Board of Indirect Taxes and Customs (CBIC) has issued a new notification, No. 45/2025-Customs, dated October 24, 2025, as a measure of trade facilitation by consolidating multiple customs duty exemption notifications. This new notification supersedes the principal Notification No. 50/2017-Customs and 30 other standalone customs exemption notifications to rationalize the effective duty structure. Aside from a minor modification to a 1996 notification (S. No. 5 of No. 39/96-Customs) and the omission of one entry (166A of the erstwhile No. 50/2017-Customs), the existing duty concessions remain unchanged. Consequently, related consequential amendments were also issued via separate notifications (No. 44/2025-Customs and various 18/2025 rate notifications for CGST, UTGST, and IGST) to align the GST and Customs frameworks. All these changes are scheduled to take effect on November 1, 2025.

Government of India
Ministry of Finance
Department of Revenue Central Board of Indirect.
Taxes and Customs
North Block, New Delhi-110001
Tel. : +91-11-23094742
E-mail : gst-cbec@gov.in

Do. No.CBIC-190341/168/2025-TRU Dated 24^th October 2025

Madam/Sir,

Currently, the effective customs duty rates operate either through the First Schedule to the Customs Tariff Act, 1975 or through exemption notifications issued under Section 25(1) of the Customs Act which empowers the Central Government to grant partial or full exemption either conditionally or unconditionally. Apart from notification No. 50/2017-Customs dated 30.6.2017, there are other stand-alone notifications which have been issued from time to time for specific purposes.

2. As a measure of trade facilitation, 30 standalone notifications have been merged with nnotification No. 50/2017-Customs dated 30.6.2017. The list of the 30 notifications is at Aside from minor modifications in S. No. 5 of notification No. 39/96-Customs dated 23.7.1996 and omission of entry no. 166A of erstwhile notification No. 50/2017-Customs dated 30.6.2017, no changes have been made to existing entries. Accordingly, notification No. 45/2025 dated 24th October, 2025 has been issued in supersession of notification No. 50/2017-Customs dated 30.6.2017 and the 30 notifications mentioned in the Annexure.

3. The consequential changes have been notified as under:

These changes will come into effect from 1^St November, 2025.

4. May I request you to disseminate this information with your field formations and also give wide publicity for information of trade and industry.

5. While utmost care has been taken to ensure that existing concessions are not disturbed, the possibility of an inadvertent error cannot be ruled out. May I, therefore, request you to kindly go through the notification and in case of doubt or difficulty on any issue, to please bring it immediately to my notice at js-trul@gov.in or to the notice of Ms. Puneeta Bedi, Director (TRU-I) (Tel: 011-23092236, email: maliabedi83@gov.in), Amreeta Titus, Director (TRU-I) (Tel: 011-23092753, email: amreeta.titus@gov.in) or Mr. Debjyoti Burman, TO (TRU-I) (Tel: 011-23095558, email: debjyoti.burman05@gov.in).

With regards,

Yours sincerely,
(Gaurav Singh)

To,

All Principal Chief Commissioners/ Principal Directors General,
All Chief Commissioners/ Directors General,
All Principal Commissioners,
All Commissioners,
Director DPPR/Logistics/Legal Affairs/Data Management

Annexure