The Ministry of Finance (Department of Revenue) has issued Notification No. 44/2025–Customs dated 24th October 2025, amending several existing Customs notifications in the public interest. Exercising powers under Section 25(1) of the Customs Act, 1962, along with provisions from the Finance Acts of 2018, 2020, and 2021, the Central Government has revised specific entries across various prior notifications to ensure consistency and updated applicability. The amendments affect key notifications governing customs exemptions and procedural frameworks, including Notification Nos. 11/2018-Customs, 8/2020-Customs, 11/2021-Customs, and 52/2017-Customs. Several earlier notifications, including numbers 38/2024, 52/2017, 69(अ)/2021, and others, have been rescinded and replaced with new stipulations. Each of these principal notifications had been previously amended multiple times to align with evolving fiscal and trade policies, the latest revisions occurring between March 2025 and July 2024. The current changes, effective from 1st November 2025, continue the government’s effort to harmonize customs provisions with ongoing budgetary and policy adjustments under the Integrated and Goods and Services Tax framework. While specific textual modifications are not detailed in this notification, the move reflects a systematic update to ensure legal uniformity and operational clarity in customs administration.
MINISTRY OF FINANCE
(Department Of Revenue)
Notification No. 44/2025 –Customs | Dated: 24th October, 2025
G.S.R. 782(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 110 of the Finance Act, 2018 (13 of 2018), section 141 of Finance Act, 2020 (12 of 2020) and 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely:-
2. This notification shall come into force on the 1st day of November, 2025.
[F. No. CBIC- 190341/168/2025- TRU]
DHEERAJ SHARMA, Under Secy.
2. This notification shall come into force on the 1st day of November, 2025.
[F. No. CBIC- 190341/168/2025- TRU]
DHEERAJ SHARMA, Under Secy.
Note:1.The principal notification No. 11/2018-Customs, dated the 2nd February, 2018 , was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 114(E), dated the 2nd February 2018, and was last amended vide notification No. 20/2025-Customs, dated the 27th March, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 202(E) dated the 27th March, 2025.
2. The principalnotification No.8/2020-Customs, dated the 2nd February, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 68(E), dated the 2nd February, 2020, and was last amended vide notification No. 35/2024-Customs, dated the 23rd July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 438(E) dated the 23rd July, 2024.
3. The principal notification No. 11/2021-Customs, dated the 1st February, 2021 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E) dated the 1st February, 2021, and was last amended vide notification No. 20/2025-Customs, dated the 27th March, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 202(E) dated the 27th March, 2025.
4. The principal Notification Nos. 52/2017- Customs dated 30.06.2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 787(E), dated the 30th June, 2017, and was last amended vide notification No. 38/2024-Customs, dated the 23rd July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 441(E) dated the 23rd July, 2024.
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CORRIGENDUM
New Delhi, the 31st October, 2025
G.S.R. 808(E).— In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 44/2025-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. 782(E), dated the 24th October, 2025, at page 15,-
in line 28, in column (3), for ‘October’ read ‘24th October’.
[F. No. CBIC-190341/168/2025-TRU]
DHEERAJ SHARMA, Under Secy.
