Ministry of Finance, Department of Revenue, issued Notification No. 27/2025-Customs on April 30, 2025, effective from May 1, 2025. This notification amends the Second Schedule to the Customs Tariff Act, 1975, to levy an export duty of 20% on various categories of rice. Specifically, it substitutes the entry for Parboiled Rice, GI recognised, and inserts a new entry for Other Parboiled Rice, both at a 20% duty. It also modifies the heading for another serial number to include specific tariff items related to parboiled rice. Furthermore, it substitutes the entry for Other Rice, GI Recognised, with a 20% export duty and introduces a new entry for Semi-milled or wholly milled rice (excluding specific previously mentioned categories) also with a 20% export duty. The Central Government stated that this action is necessary and requires immediate implementation.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 27/2025-Customs | Dated: 30th April, 2025
G.S.R. 277(E).—Whereas, the Central Government is satisfied that export duty should be levied on certain articles and that circumstances exist which render it necessary to take immediate action.
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 8 of the Customs Tariff Act,1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Central Government, hereby directs that the Second Schedule to the Customs Tariff Act shall be amended in the following manner, namely: –
In the Second Schedule to the Customs Tariff Act,
(i) for Sl. No. 6C and the entries relating thereto, the following shall be substituted, namely:-
| (1) | (2) | (3) | (4) |
| “6C. | 1006 30 11 | Parboiled Rice, GI recognised | 20%”; |
(ii) after Sl. No. 6C and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “6D. | 1006 30 19 | Other Parboiled Rice | 20%”; |
(iii) against Sl. No. 7, for the entry in column (2), the entry “1006 30 12, 1006 30 92” shall be substituted;
(iv) for Sl. No. 7A and the entries relating thereto, the following shall be substituted, namely:-
| (1) | (2) | (3) | (4) |
| “7A. | 1006 30 91 | Other Rice, GI Recognised | 20%”; |
(v) after Sl. No. 7A and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “7B. | 1006 30 99 | Semi milled or wholly milled rice whether or not polished or glazed (other than those covered under Tariff items 1006 30 11, 1006 30 12, 1006 30 19, 1006 30 91, 1006 30 92) | 20%”. |
2. This notification shall come into force from 1st May, 2025.
[F. No. 190341/82/2025-TRU]
DHEERAJ SHARMA, Under Secy.
