Seeks to give effect to the first tranche of tariff concessions under India-EFTA (Norway)
The Ministry of Finance, Department of Revenue, has issued Notification No. 42/2025-Customs dated 30th September 2025 under Section 25(1) of the Customs Act, 1962. The notification provides exemption for certain goods imported into India from Norway. As per the notification, goods specified in the appended table and falling under the relevant tariff items of the First Schedule to the Customs Tariff Act, 1975, will be exempted from customs duty, Agriculture Infrastructure and Development Cess (AIDC), and Health Cess, to the extent these exceed the prescribed rates mentioned in the notification. The exemption applies only to eligible goods that comply with the Rules of Origin requirements under the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020, or any rules notified by the Central Government. Importers must furnish proof to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Customs confirming that the goods are of Norwegian origin. This measure facilitates trade between India and Norway by aligning duty exemptions with trade agreement provisions and ensuring compliance with origin certification norms.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 42/2025 – Customs | Dated: 30th September, 2025
G.S.R. 729(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 goods of the description as specified in column (3) of the TABLE 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, –
i. 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;
ii. 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;
iii. 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, when imported into Republic of India from Norway:
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 Norway, 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.
