Notification No. 50/2025-Customs dated 30 December 2025, issued by the Ministry of Finance (Department of Revenue), amends an earlier customs exemption notification issued in December 2022. Acting under the powers conferred by section 25(1) of the Customs Act, 1962, the Central Government records its satisfaction that the changes are necessary in the public interest. The notification does not create a new exemption framework; instead, it modifies the operative structure of the existing notification by substituting the entire Table I. Since Table I forms the core of the exemption mechanism—typically prescribing goods, rates, conditions, or eligibility—the substitution effectively revises the scope and application of customs duty concessions available under the 2022 notification. As a result, importers and other stakeholders must now refer exclusively to the newly substituted Table I to determine the applicable exemptions, conditions, or rates. The amendment takes effect as per the notification and supersedes the earlier table for all relevant purposes.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 50/2025-Customs | Dated: 30th December, 2025
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), 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 in the Ministry of Finance (Department of Revenue), No.62/2022-Customs, dated the 26th December, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 904 (E), dated the 26th December, 2022, namely :-
In the said notification, –
(a) for the TABLE I, the following Table shall be substituted, namely: –
