Seeks to exempt the import duty on goods which are being rationalized in the tariff.
Government of India has issued Notification No. 04/2025-Customs, dated February 1, 2025, to rationalize import duties under the Customs Tariff Act, 1975. This notification exempts specified goods from customs duty or reduces the duty rate on several categories of items. The tariff adjustments, effective from February 2, 2025, include a range of goods such as marble slabs, PVC flex films, bicycles, electronic toy parts, and electricity meters, which will now attract a reduced duty of 20%. Waste and scrap of metals like tin, tungsten, cobalt, and others have been entirely exempted from import duties. Certain vehicles, personal-use goods, and dutiable items for passengers in baggage will attract higher rates of up to 70%, while exemptions under earlier notifications remain applicable for specific cases. The changes are intended to streamline tariffs, enhance trade efficiency, and address public interest priorities. This move aligns with India’s efforts to ensure a balanced and rationalized customs structure, fostering both economic and trade compliance. The notification supersedes and complements entries listed under prior notifications, particularly Notification No. 50/2017-Customs and its subsequent amendments. The details of affected goods and corresponding duty rates are provided in the comprehensive table included in the notification.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 04/2025–Customs| Dated: 1st February, 2025
G.S.R. 97(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 exempts the goods of the description specified in column (3) of the Table below and falling within the heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entries in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, namely:-
Table
| S.No. | Heading or sub– heading or tariff item | Description of goods | Rate |
| (1) | (2) | (3) | (4) |
| 1. | 2515 11 00,
2515 12, 2516 11 00, 2516 12 00 |
All goods | 20% |
| 2. | 2933 59 | All goods | 7.5% |
| 3. | 3302 10 | All goods other than goods covered under S.No. 239 of the Table appended to notification No. 50/2017- Customs, dated the 30th June, 2017 | 20% |
| 4. | 3406 | All goods | 20% |
| 5. | 3824 60 | All goods | 20% |
| 6. | 3824 99 00 | All goods | 7.5% |
| 7. | 3920, 3921 | Poly vinyl chloride (PVC) flex films Explanation – For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets | 20% |
| 8. | 6401,
6402, 6403, 6404, 6405 |
All goods | 20% |
| 9. | 6802 10 00,
6802 21 10, 6802 21 20, 6802 21 90, 6802 91 00, 6802 92 00 |
Marble slabs | 20% |
| 10. | 7113 | All goods, other than goods covered under S. Nos. 356, 357 and 364C of the Table appended to the Notification no. 50/2017 Customs, dated the 30th June 2017 | 20% |
| 11. | 7114 | All goods, other than goods covered under S. Nos. 356 and 357 of the Table appended to the Notification no. 50/2017 Customs, dated the 30th June 2017 | 20% |
| 12. | 7404 00 12,
7404 00 19, 7404 00 22 |
All goods |
Nil |
| 13. | 8002 | Tin waste and scrap | Nil |
| 14. | 8101 97 00 | Tungsten waste and scrap | Nil |
| 15. | 8102 97 00 | Molybdenum waste and scrap | Nil |
| 16. | 8103 30 00 | Tantalum waste and scrap | Nil |
| 17. | 8105 30 00 | Cobalt Waste and Scrap | Nil |
| 18. | 8106 90 10 | Waste and scrap of bismuth and bismuth alloys | Nil |
| 19. | 8109 31 00,
8109 39 00 |
Zirconium waste and scrap | Nil |
| 20. | 8110 20 00 | Antimony waste and scrap | Nil |
| 21. | 8112 13 00 | Beryllium waste and scrap | Nil |
| 22. | 8112 41 20 | Rhenium waste and scrap | Nil |
| 23. | 8112 61 00 | Cadmium waste and scrap | Nil |
| 24. | 8541 42 00,
8541 43 00, 8541 49 00 |
All goods | 20% |
| 25. | 8702 | All goods except goods covered under S. No. 524 and S. No. 525 of the Table appended to notification No. 50/2017-Customs, dated the 30th June, 2017 | 20% |
| 26. | 8703 | All goods except goods covered under S. No. 526 and S. No. 526A of the Table appended to Notification no. 50/2017 Customs, dated the 30th June 2017 | 70% |
| 27. | 8704 | All goods except goods covered under S. No. 524 and S. No. 525 of the Table appended to Notification no. 50/2017 Customs, dated the 30th June 2017 | 20% |
| 28. | 8711 | All goods except goods covered under S. No. 531 and S. No. 531A of the Table appended to Notification no. 50/2017 Customs, dated the 30th June 2017 | 70% |
| 29. | 8712 00 10 | Bicycles | 20% |
| 30. | 8903 | All goods | 20% |
| 31. | 9028 30 10 | Electricity meter for alternating current (Smart meter) | 20% |
| 32. | 9401,
9403, 9404, 9405 |
All goods |
20% |
| 33. | 9503 00 91 | Parts of electronic toys | 20% |
| 34. | 9802 00 00 | All goods except goods covered under S. No. 606A of the Table appended to notification No. 26/2016-Customs, dated the 31st March, 2016 | 70% |
| 35. | 9803 00 00 | All dutiable articles, imported by a passenger or a member of a crew in his baggage other than goods covered under notification No. 26/2016-Customs, dated the 31st March, 2016 | 70% |
| 36. | 9804 | All dutiable goods imported for personal use other than those covered under S. No. 608 of the Table appended to Notification no. 50/2017 Customs, dated the 30th June 2017 | 20% |
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
*****
MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 27th February, 2025
G.S.R. 149(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 04/2025-Customs, dated the 1st February, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 97 (E), dated the 1st February, 2025, at page number 7, in the table, against serial number 36, in column (3), in lines 8, 9 and 10 :-
for
“All dutiable goods imported for personal use other than those S.No. 608 of the Table appended to notification No. 50/2017-Customs, dated the 30th June, 2017”
read
“All dutiable goods imported for personal use other than those covered under S.No. 608 of the Table appended to notification No. 50/2017-Customs, dated the 30th June, 2017”.
[F. No. 334/03/2025-TRU]
DILMIL SINGH SOACH, Under Secy.
1427 GI/2025
