Notification No. 53/2025-Customs dated 30 December 2025 has been issued by the Ministry of Finance (Department of Revenue) in exercise of powers under section 25(1) of the Customs Act, 1962. The Central Government has recorded its satisfaction that the amendment is necessary in the public interest and has accordingly modified an earlier notification issued on 30 September 2025. The amendment is effected by substituting the entire Table contained in the earlier notification. As the Table constitutes the operative and substantive part of the notification governing the scope, conditions, and applicability of customs duty exemptions or concessions, its complete substitution results in a revision of the existing exemption framework. The notification does not introduce a new exemption scheme but updates the existing one by withdrawing the earlier table and inserting a revised table in its place. From the effective date, importers and customs authorities are required to apply only the substituted Table for determining eligibility and applicability of customs duty relief.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 53/2025-Customs | Dated: 30th December, 2025
G.S.R. 939(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. 43/2025-Customs, dated the 30th September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 730 (E), dated the 30th September, 2025, namely :-
In the said notification, for the TABLE , the following Table shall be substituted, namely: –
