The Ministry of Finance has issued Notification No. 76/2025-Customs (N.T.), amending the long-standing Notification No. 36/2001-Customs (N.T.) to update tariff values for select imported goods under Section 14(2) of the Customs Act, 1962. Effective 12 December 2025, the revised tables replace the earlier tariff values for crude and refined palm oil, palmolein, crude soybean oil, brass scrap, precious metals such as gold and silver, and areca nuts. The amendments reflect that all tariff values across the categories remain unchanged from previous levels, ensuring continuity in valuation for duty purposes. The notification also clarifies specific classifications for gold bars, coins, findings, and various forms of silver, with detailed exclusions for medallions, currency coins, jewellery, and baggage imports. This update maintains stability in customs valuation for sensitive commodities and continues the periodic revision process mandated under the Customs Act, with the last amendment having been issued on 28 November 2025.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 76/2025 – Customs (N.T.) | Dated: 11th December, 2025
S.O. 5751(E).— In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:-
In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted, namely: –
“TABLE-1
| Sl. No. | Chapter/ heading/ sub- heading/tariff item |
Description of goods | Tariff value (US $Per Metric Tonne) |
| (1) | (2) | (3) | (4) |
| 1 | 1511 10 00 | Crude Palm Oil | 1044 (i.e., no change) |
| 2 | 1511 90 10 | RBD Palm Oil | 1081 (i.e., no change) |
| 3 | 1511 90 90 | Others – Palm Oil | 1063 (i.e., no change) |
| 4 | 1511 10 00 | Crude Palmolein | 1088 (i.e., no change) |
| 5 | 1511 90 20 | RBD Palmolein | 1091 (i.e., no change) |
| 6 | 1511 90 90 | Others – Palmolein | 1090 (i.e., no change) |
| 7 | 1507 10 00 | Crude Soya bean Oil | 1173 (i.e., no change) |
| 8 | 7404 00 22 | Brass Scrap (all grades) | 6161 (i.e., no change) |
TABLE-2
| Sl. No. | Chapter/ heading/ sub- heading/tariff item | Description of goods | Tariff value (US $) |
| (1) | (2) | (3) | (4) |
| 1. | 71 or 98 | Gold, in any form, in respect of which the benefit of entries at serial number 194 of the Notification No. 45/2025-Customs dated 24.10.2025 is availed | 1336 per 10 grams (i.e., no change) |
| 1. | 71 or 98 | Silver, in any form, in respect of which the benefit of entries at serial number 195 of the Notification No. 45/2025-Customs dated 24.10.2025 is availed | 1969 per kilogram |
| 2. | 71 | (i) Silver, in any form, other than medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92;
(ii) Medallions and silver coins having silver Explanation. – For the purposes of this entry, silver in any form shall not include foreign currency coins, jewellery made of silver or articles made of silver. |
1969 per kilogram |
| 4. | 71 | (i) Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units;(ii) Gold coins having gold content not below 99.5% and gold findings, other than imports of such goods through post, courier or baggage.Explanation. – For the purposes of this entry, “gold findings” means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of Jewellery in place. |
1336 per 10 grams (i.e., no change) |
TABLE-3
| Sl. No. | Chapter/ heading/ sub- heading/tariff item |
Description of goods | Tariff value
(US $ Per Metric Ton) |
| (1) | (2) | (3) | (4) |
| 1 | 080280 | Areca nuts | 7142 (i.e., no change)” |
2. This notification shall come into force with effect from the 12th day of December, 2025.
[F. No. 467/01/2025-Cus.V]
MEGHA BANSAL, Under Secy.
Note: –The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3rd August, 2001, vide number S. O. 748 (E), dated the 3rd August, 2001 and was last amended vide Notification No. 75/2025-Customs (N.T.), dated the 28th November 2025 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 5477 (E), dated 28th November 2025.
