Seeks to amend Notification No.50/2017-Customs, dated 30.06.2017
The Ministry of Finance, Department of Revenue, issued Notification No. 40/2025-Customs on September 25, 2025, implementing amendments to the existing customs notification No. 50/2017-Customs. Exercising powers under the Customs Act, 1962, and the Customs Tariff Act, 1975, the Central Government made these changes, which are deemed necessary in the public interest. The amendments specifically modify the TABLE within the original notification, primarily by revising the sunset clauses for certain items.
For Serial Number 597, the second proviso is replaced with new provisos. This change mandates that item (i) will cease to have effect after September 30, 2025, while items (iii) and (v) will remain effective until September 30, 2027. Furthermore, for Serial Numbers 598, 601, 602, and 603, the expiry year mentioned in column (3) is uniformly extended from “2025” to “2027.” These revisions effectively postpone the expiration of the provisions corresponding to these serial numbers by two years. The entirety of this amending notification is scheduled to come into force on September 30, 2025.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 40/2025-Customs | Dated: 25th September, 2025
G.S.R. 717(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 in the Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:-
In the said notification, in the TABLE, –
(i) against S. No. 597, in column (3), for the second proviso, the following provisos shall be substituted, namely:-
“Provided further that item (i) shall cease to have effect after 30th September, 2025: Provided also that items (iii) and (v) shall cease to have effect after 30th September, 2027.”;
(ii) against S. No. 598, in column (3), for the figures, “2025”, the figures, “2027” shall be substituted;
(iii) against S. No. 601, in column (3), for the figures, “2025”, the figures, “2027” shall be substituted;
(iv) against S. No. 602, in column (3), for the figures, “2025”, the figures, “2027” shall be substituted;
(v) against S. No. 603, in column (3), for the figures, “2025”, the figures, “2027” shall be substituted.
2. This notification shall come into force with effect from 30th September, 2025.
[F. No.190352/02/2023-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017 and was last amended vide notification No. 39/2025-Customs, dated the 17th September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.643(E), dated the 17th September, 2025.
