Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 31/2026-Customs dated September 23, 2026, further amending Notification No. 45/2025-Customs dated October 24, 2025. The notification is issued under sub-section (1) of section 25 of the Customs Act, 1962 and sub-section (12) of section 3 of the Customs Tariff Act, 1975. The amendments substitute the rates specified in column (4) of Table I against Serial Nos. 41, 42, 46, 47, 49 and 50 of Notification No. 45/2025-Customs. Against Serial Nos. 41 and 46, the existing rate of 10% is reduced to 5%; against Serial Nos. 42 and 47, the rate of 32.5% is reduced to 27.5%; against Serial No. 49, the rate of 10% is replaced with Nil; and against Serial No. 50, the rate of 32.5% is reduced to 22.5%. The notification shall come into force on September 24, 2026. The principal Notification No. 45/2025-Customs was issued on October 24, 2025 and, according to the notification, was last amended by Notification No. 25/2026-Customs dated July 8, 2026.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 31/2026-Customs | Dated: 23rd September, 2026
G.S.R. 840(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), 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, Ministry of Finance (Department of Revenue) No. 45/2025-Customs, dated the 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025, namely: –
In the said notification, in TABLE I, –
(i) against S. No. 41, in column (4), for the entry “10%”, the entry “5%” shall be substituted;
(ii) against S. No. 42, in column (4), for the entry “32.5%”, the entry “27.5%” shall be substituted;
(iii) against S. No. 46, in column (4), for the entry “10%”, the entry “5%” shall be substituted;
(iv) against S. No. 47, in column (4), for the entry “32.5%”, the entry “27.5%” shall be substituted;
(v) against S. No. 49, in column (4), for the entry “10%”, the entry “Nil” shall be substituted;
(vi) against S. No. 50, in column (4), for the entry “32.5%”, the entry “22.5%” shall be substituted.
2. This notification shall come into force on the 24th day of September, 2026.
[F. No. CBIC-190354/134/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: – The principal Notification No. 45/2025-Customs, dated the 24th October, 2025 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 781(E), dated the 24th October, 2025 and was last amended vide notification No. 25/2026-Customs, dated the 8th July, 2026, vide number G.S.R. 600 (E), dated the 8th July, 2026.
