Seeks to supersede 31 customs exemption notifications and prescribes effective rates of customs duty, IGST and compensation cess for goods imported into India.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 45/2025 – Customs | Dated: 24th October, 2025
G.S.R. 781(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), and in supersession of the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), namely: –
i. No. 1/2025- Customs, dated the 16th January, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 63(E) dated the 16th January, 2025;
ii. No. 57/2022- Customs, dated the 17th November, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 822(E) dated the 17th November, 2022;
iii. No. 32/2019- Customs, dated the 30th September, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.726 (E) dated the 30th September, 2019;
iv. No. 19/2019- Customs, dated the 6th July, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 476(E) dated the 6th July, 2019;
v. No. 86/2017-Customs, dated the 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1404(E) dated the 14th November, 2017;
vi. No. 50/2017 – Customs, dated the 30th June, 2017 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;
vii. No. 41/2017 -Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E) dated the 30th June, 2017;
viii. No. 37/2017-Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 772(E) dated the 30th June, 2017;
ix. No. 36/2017- Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 771(E) dated the 30th June, 2017;
x. No. 32/2017-Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 767(E) dated the 30th June, 2017;
xi. No. 30/2017-Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 765(E) dated the 30th June, 2017;
xii. No. 29/2017- Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 764(E) dated the 30th June, 2017;
xiii. No. 16/2017-Customs, dated the 20th April, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 394(E) dated the 20th April, 2017;
xiv. No. 5/2017-Customs, dated the 2nd February, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 89(E) dated the 2nd February, 2017;
xv. No. 130/2010-Customs, dated the 23rd December, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1008(E) dated the 23rd December, 2010;
xvi. No. 81/2005 -Customs, dated the 8th September, 2005 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 569(E) dated the 8th September, 2005;
xvii. No. 121/2003-Customs, dated the 1st August, 2003 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 623(E) dated the 1st August, 2003;
xviii. No. 25/1998-Customs, dated the 2nd June, 1998 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 290(E) dated the 2nd June, 1998;
xix. No. 51/1996-Customs, dated the 23rd July, 1996 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E) dated the 23rd July, 1996;
xx. No. 50/1996-Customs, dated the 23rd July, 1996 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 302(E) dated the 23rd July, 1996;
xxi. No. 39/1996-Customs, dated the 23rd July, 1996 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 291(E) dated the 23rd July, 1996;
xxii. No. 154/1994-Customs, dated the 13th July, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 583(E) dated the 13th July, 1994;
xxiii. No. 152/1994-Customs, dated the 13th July, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 581(E) dated the 13th July, 1994;
xxiv. No. 148/1994-Customs, dated the 13th July, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 577(E) dated the 13th July, 1994;
xxv. No. 147/1994-Customs, dated the 13th July, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 576(E) dated the 13th July, 1994;
xxvi. No. 146/1994 -Customs, dated the 13th July, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 575(E) dated the 13th July, 1994;
xxvii. No. 104/1994-Customs, dated the 16th March, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 319(E) dated the 16th March, 1994;
xxviii. No. 207/89-Customs, dated the 17th July, 1989 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E) dated the 17th July, 1989;
xxix. No. 326-Customs, dated the 23rd December, 1993 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 912(E) dated the 23rd December, 1993;
xxx. No. 80-Customs, dated the 29th August, 1970 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1246(E) dated the 29th August, 1970;
xxxi. No. 3-Customs, dated the 8th January, 1957 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 98(E) dated the 8th January, 1957,
except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts –
(a) the goods of the description specified in column (3) of the Table I below or column (3) of the said Table read with the relevant List appended thereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India, –
i. from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the said Table; and
ii. from so much of the integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table,
subject to any of the conditions, specified in the Annexure to Table I, the condition number of which is mentioned in the corresponding entry in column (6) of the said Table;
(b) the goods of the description specified in column (3) of the Table II below or column (3) of the said Table read with the relevant List appended thereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India, –
i. from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the said Table; and
iii. from so much of the integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table,
subject to any of the conditions, specified in the Annexure to Table II, the condition number of which is mentioned in the corresponding entry in column (6) of the said Table;
(c) the goods of the description specified in column (3) of the Table III below or column (3) of the said Table read with the relevant List appended thereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India, –
i. from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the said Table; and
ii. from so much of the integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table,
iii. from so much of compensation cess leviable thereon under sub-section (9) of section 3 of said Customs Tariff Act, read with section 8 of the Goods and Services (Compensation to States) Act, 2017 (15 of 2017) and section 5 of the Integrated Goods and Services Tax Act, 2017 as is in excess of the amount calculated at the rate specified in the corresponding entry in column (6) of the said Table,
subject to any of the conditions, specified in the Annexure to Table III, the condition number of which is mentioned in the corresponding entry in column (7) of the said Table;
(d) the goods of the description specified in column (3) of the Table IV below or column (3) of the said Table falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs as leviable thereon which is specified in the said First Schedule, as is in excess of the duties which would be leviable, if the value of the said goods, for the purposes of sub-section (1) of section 14 of the said Customs Act, were equal to the aggregate of –
i. the cost of the carrier medium; and
ii. the freight and insurance charges incurred in respect of the carrier medium.
2. This notification shall come into force on the 1st day of November, 2025.
[F. No. CBIC- 190341/168/2025- TRU]
(Dheeraj Sharma)
Under Secretary
****
MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 31st October, 2025
G.S.R. 807(E).— 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, at page 425,-
in line 6, in column (3), for ‘C-140’ read ‘C-130’.
[F. No. CBIC-190341/168/2025-TRU]
DHEERAJ SHARMA, Under Secy.
