Ministry of Finance, through Notification No. 16/2025-Customs dated March 7, 2025, has announced amendments to existing customs duty regulations, which will take effect from March 8, 2025. One of the key amendments includes a revision in the duty structure of certain imports. The duty on specific items under Notification No. 50/2017-Customs and Notification No. 11/2021-Customs has been adjusted to 5%. Additionally, lentils (Mosur) classified under HS code 0713 40 00 have been specifically included in the exemption list of Notification No. 11/2018-Customs. Furthermore, under Notification No. 49/2021-Customs, an entry has been removed, indicating potential changes in tariff benefits for previously covered goods.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 16/2025-Customs | Dated: 7th March, 2025
G.S.R. 164(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 124 of the Finance Act, 2021 (13 of 2021) and section 110 of Finance Act, 2018 (13 of 2018), 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:-
TABLE
| S. No. | Notification No. and Date | Amendments | |
| (1) | (2) | (3) | |
| 1. | 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 | In the said notification, in the TABLE, against S. No. 21D, in column (4), for the entry, the entry “5%” shall be substituted; | |
| 2. | 11/2018-Customs, dated the 2nd February, 2018, 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 | In the said notification, in the TABLE, after Sl. No. 5 and the entries relating thereto, the following Sl. No. and the entries shall be inserted, namely: – | |
| (1) | (2) | ||
| “5A. | Lentils (Mosur) covered under 0713 40 00.”; | ||
| 3. | 11/2021-Customs, dated the 1st February, 2021, 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 | In the said notification, in the Table, against S. No. 5, in column (4), for the entry, the entry “5%” shall be substituted; | |
| 4. | 49/2021-Customs, dated the 13th October, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 734(E), dated the 13th October, 2021 | In the said notification, in the Table, S. No. 4 and the entries relating thereto shall be omitted. | |
2. This notification shall come into force with effect from 8th March, 2025.
[F. No. 190354/40/2025-TRU]
DILMIL SINGH SOACH, Under Secy.
Note:
1. 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. 15/2025-Customs, dated the 20th February, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 141(E), dated the 20th February, 2025.
2. 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 last amended vide notification No. 07/2025-Customs, dated the 1st February, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 100(E), dated the 1st February, 2025.
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. 14/2025-Customs, dated the 13th February, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 136(E), dated the 13th February, 2025.
4. The principal notification No. 49/2021-Customs, dated the 13th October, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 734(E), dated the 13th October, 2021, and was last amended vide notification No. 43/2024-Customs, dated the 13th September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 573(E),
