The Central Board of Indirect Taxes and Customs issued Notification No. 06/2026–Customs (N.T.) dated 15 January 2026 amending Notification No. 36/2001–Customs (N.T.) by substituting updated tariff value tables under section 14(2) of the Customs Act, 1962. Effective from 16 January 2026, the notification revises tariff values for specified goods, including crude and refined palm oil, palmolein, crude soybean oil, brass scrap, gold and silver in various forms, and areca nuts. The revised tables prescribe benchmark tariff values—such as US$ per metric tonne for oils and scrap, US$ per 10 grams for gold, and US$ per kilogram for silver—used for customs valuation where notified. Certain entries clarify applicability tied to concessional benefit notifications and exclude specific import channels like post, courier, or baggage for select precious metal forms. Overall, the amendment updates valuation benchmarks to reflect current policy positions while ensuring uniformity and certainty in customs assessments for notified commodities.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 06/2026 – Customs (N.T.) | Dated: 15th January, 2026
S.O. 224(E).—In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:-
In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted, namely: –
“TABLE-1
| Sl. No. | Chapter/ heading/ sub- heading/tariff item |
Description of goods | Tariff value
(US $Per Metric Tonne) |
| (1) | (2) | (3) | (4) |
| 1 | 1511 10 00 | Crude Palm Oil | 1075 |
| 2 | 1511 90 10 | RBD Palm Oil | 1084 |
| 3 | 1511 90 90 | Others – Palm Oil | 1080 |
| 4 | 1511 10 00 | Crude Palmolein | 1088 |
| 5 | 1511 90 20 | RBD Palmolein | 1091 |
| 6 | 1511 90 90 | Others – Palmolein | 1090 |
| 7 | 1507 10 00 | Crude Soya bean Oil | 1173 |
| 8 | 7404 00 22 | Brass Scrap (all grades) | 7096 |
TABLE-2
| Sl. No. | Chapter/ heading/ sub- heading/tariff item | Description of goods | Tariff value (US $) |
| (1) | (2) | (3) | (4) |
| 1. | 71 or 98 | Gold, in any form, in respect of which the benefit of entries at serial number 194 of the Notification No. 45/2025-Customs dated 24.10.2025 is availed | 1483 per 10 grams |
| 2. | 71 or 98 | Silver, in any form, in respect of which the benefit of entries at serial number 195 of the Notification No. 45/2025-Customs dated 24.10.2025 is availed | 2950 per kilogram |
| 3. | 71 | (i) Silver, in any form, other than medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92;
(ii) Medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92, other than imports of such goods through post, courier or baggage. Explanation. – For the purposes of this entry, silver in any form shall not include foreign currency coins, jewellery made of silver or articles made of silver. |
2950 per kilogram |
| 4. | 71 | (i) Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units;(iii) Gold coins having gold content not below 99.5% and gold findings, other than imports of such goods through post, courier or baggage.
Explanation. – For the purposes of this entry, “gold findings” means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or apart of a piece of Jewellery in place. |
1483 per 10 grams |
TABLE-3
| Sl. No. | Chapter/ heading/ sub- heading/tariff item |
Description of goods | Tariff value
(US $ Per Metric Ton) |
| (1) | (2) | (3) | (4) |
| 1 | 080280 | Areca nuts | 7679 (i.e., no change)” |
2. This notification shall come into force with effect from the 16th day of January, 2026.
[F. No. 467/01/2026-Cus.V]
INDRAJIT PANDA, Under Secy.
Note : -The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3rd August, 2001, vide number S. O. 748 (E), dated the 3rd August, 2001 and was last amended vide Notification No. 01/2026-Customs (N.T.), dated the 13th January 2026 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 189 (E), dated 13th January 2026.
