Seeks to impose import duty of 30% on Yellow Peas (HS 0713 10 10), leviable on all Bill of Lading issued on or after 1st November, 2025
Ministry of Finance, through Notification No. 46/2025–Customs dated 29th October 2025, has announced the imposition of a total import duty of 30% on Yellow Peas classified under HS Code 0713 10 10. The levy comprises a 10% basic customs duty and a 20% Agriculture Infrastructure and Development Cess (AIDC). The notification, issued under Section 25(1) of the Customs Act, 1962 read with Section 124 of the Finance Act, 2021, specifies that the revised duty structure shall apply to all imports for which the Bill of Lading is issued on or after 1st November 2025. The move is stated to be in the public interest, reflecting the government’s intent to regulate imports of Yellow Peas and support domestic agricultural producers by curbing cheaper inflows from overseas. The notification supersedes earlier concessional duty benefits applicable to the commodity and effectively increases the landed cost for importers. By setting the condition based on the Bill of Lading date, the government ensures a clear compliance timeline and avoids retrospective application.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 46/2025- Customs | Dated: 29th October, 2025
G.S.R. 798(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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling under the tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule to the Customs Tariff Act, 1975 (51 of 1975), 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 from so much of the Agriculture Infrastructure and Development Cess (hereinafter referred to as ‘AIDC’) leviable thereon under the said section of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the AIDC rate specified in the corresponding entry in column (5) of the said Table, subject to the condition as specified in column (6) of the said Table, namely :-
TABLE
| Sl. No. | Tariff item | Description of goods |
Standard Rate |
AIDC Rate |
Condition |
| (1) | (2) | (3) | (4) | (5) | (6) |
| 1. | 0713 10 10 | Yellow Peas | 10% | 20% | In respect of the said goods, the Bill of Lading is issued on or after 1st day of November, 2025. |
2. This notification shall come into force with effect from the 1stday of November, 2025.
[F. No. CBIC-190354/132/2025-TRU]
DHEERAJ SHARMA, Under Secy.
