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Ministry of Finance has issued Notification No. 22/2025-Customs dated 28th March 2025, amending Notification No. 25/2021-Customs. These amendments revise the import duty rates on various goods listed in the updated Table 1. The changes include adjustments in tariffs for goods such as fish, plants, oils, processed food, and other commodities. Notable updates include exemptions for certain items, a 15% rate for specific oils, and up to 100% tariffs for selected processed items. The revised rates aim to address public interest concerns and streamline the customs duty structure. These updates come into effect immediately and are issued under the powers granted by Section 25(1) of the Customs Act, 1962.

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 22/2025-Customs | Dated: 28th March, 2025

G.S.R. 210(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 25/2021-Customs, dated the 31st March, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 241 (E), dated the 31st March, 2021, namely :-

In the said notification, –

(i) for TABLE 1, the following Table shall be substituted, namely: –

“TABLE 1

S.
No.
Tariff item Description of goods Rate in % (unless
otherwise
specified)
(1) (2) (3) (4)
1 03023900 All goods 0.00%
2 03028990 All goods 5.00%
3 03034300 All goods 8.60%
4 03034400 All goods 0.00%
5 03034600 All goods 0.00%
6 03035700 All goods 0.00%
7 03038300 All goods 0.00%
8 03038990 All goods 8.60%
9 03049900 All goods 15.00%
10 03054900 All goods 0.00%
11 03056990 All goods 8.60%
12 06031100 All goods 30.00%
13 06031200 All goods 30.00%
14 06031300 All goods 30.00%
15 06031400 All goods 30.00%
16 06031500 All goods 30.00%
17 15041010 All goods 15.00%
18 15041091 All goods 15.00%
19 15041099 All goods 15.00%
20 15042010 Fish Body Oil (Crude) 15.00%
21 15042020 Fish Body Oil (Refined) having following quality parameters: (i) Free Fatty Acids < 0.10% (as Oleic Acid); (ii)Moisture < 0.5%;

(iii) Perozide value (PV) <10 milli equivalent/kg of oil; (iv) Eicosapentaenoic Acid EPA + Docosahexaenoic Acid DHA 5­15%

15.00%
22 15042090 All goods 15.00%
23 17031000 All goods 15.00%
24 19019010 All goods 0.00%
25 19019090 All goods 0.00%
26 19021100 All goods 0.00%
27 19021900 All goods 15.00%
28 19022010 All goods 0.00%
29 19022090 All goods 0.00%
30 19023010 All goods 0.00%
31 19023090 All goods 0.00%
32 19053100 All goods 22.50%
33 19053211 All goods 22.50%
34 19053290 All goods 22.50%
35 19059010 All goods 8.60%
36 19059020 All goods 8.60%
37 19059030 All goods 8.60%
38 19059040 All goods 8.60%
39 19059051 All goods 22.50%
40 19059059 All goods 22.50%
41 19059090 All goods 8.60%
42 20019000 All goods 0.00%
43 20071000 All goods 0.00%
44 20079910 All goods 0.00%
45 20079920 All goods 0.00%
46 20079930 All goods 0.00%
47 20079940 All goods 0.00%
48 20079990 All goods 0.00%
49 20082000 All goods 0.00%
50 20089911 All goods 12.10%
51 20089912 All goods 12.10%
52 20089913 All goods 12.10%
53 20089914 All goods 12.10%
54 20089919 All goods 12.10%
55 20089991 All goods 12.10%
56 20089992 All goods 12.10%
57 20089993 All goods 12.10%
58 20089994 All goods 12.10%
59 20089999 All goods 12.10%
60 21069011 All goods 100.00%
61 21069019 All goods 100.00%
62 21069040 All goods 100.00%
63 21069050 All goods 100.00%
64 21069060 All goods 100.00%
65 21069070 All goods 100.00%
66 21069080 All goods 100.00%
67 21069091 All goods 100.00%
68 21069092 All goods 100.00%
69 21069099 All goods 100.00%
70 22021010 All goods 0.00%
71 22021020 All goods 0.00%
72 22021090 All goods 0.00%
73 22072000 All goods 0.00%
74 22090010 All goods 0.00%
75 22090020 All goods 0.00%
76 22090090 All goods 0.00%
77 24049100 All goods 100.00%
78 30049011 All goods 5.00%
79 30049012 All goods 5.00%
80 30049013 All goods 5.00%
81 30049014 All goods 5.00%
82 30049015 All goods 5.00%
83 30049021 All goods 5.00%
84 30049022 All goods 5.00%
85 30049023 All goods 5.00%
86 30049024 All goods 5.00%
87 30049025 All goods 5.00%
88 30049026 All goods 5.00%
89 30049027 All goods 5.00%
90 30049029 All goods 5.00%
91 30049031 All goods 5.00%
92 30049032 All goods 5.00%
93 30049033 All goods 5.00%
94 30049034 All goods 5.00%
95 30049035 All goods 5.00%
96 30049036 All goods 5.00%
97 30049039 All goods 5.00%
98 30049041 All goods 5.00%
99 30049042 All goods 5.00%
100 30049043 All goods 5.00%
101 30049044 All goods 5.00%
102 30049045 All goods 5.00%
103 30049046 All goods 5.00%
104 30049047 All goods 5.00%
105 30049048 All goods 5.00%
106 30049049 All goods 5.00%
107 30049051 All goods 5.00%
108 30049052 All goods 5.00%
109 30049053 All goods 5.00%
110 30049054 All goods 5.00%
111 30049055 All goods 5.00%
112 30049056 All goods 5.00%
113 30049057 All goods 5.00%
114 30049058 All goods 5.00%
115 30049059 All goods 5.00%
116 30049061 All goods 5.00%
117 30049062 All goods 5.00%
118 30049063 All goods 5.00%
119 30049064 All goods 5.00%
120 30049065 All goods 5.00%
121 30049066 All goods 5.00%
122 30049067 All goods 5.00%
123 30049069 All goods 5.00%
124 30049071 All goods 5.00%
125 30049072 All goods 5.00%
126 30049073 All goods 5.00%
127 30049074 All goods 5.00%
128 30049075 All goods 5.00%
129 30049076 All goods 5.00%
130 30049077 All goods 5.00%
131 30049079 All goods 5.00%
132 30049081 All goods 5.00%
133 30049082 All goods 5.00%
134 30049083 All goods 5.00%
135 30049084 All goods 5.00%
136 30049085 All goods 5.00%
137 30049086 All goods 5.00%
138 30049087 All goods 5.00%
139 30049088 All goods 5.00%
140 30049089 All goods 5.00%
141 30049091 All goods 5.00%
142 30049092 All goods 5.00%
143 30049093 All goods 5.00%
144 30049094 All goods 5.00%
145 30049095 All goods 5.00%
146 30049096 All goods 5.00%
147 30049099 All goods 5.00%
148 30051010 All goods 0.00%
149 30051090 All goods 0.00%
150 30059010 All goods 0.00%
151 30059020 All goods 0.00%
152 30059030 All goods 0.00%
153 30059040 All goods 0.00%
154 30059050 All goods 0.00%
155 30059060 All goods 0.00%
156 30059070 All goods 0.00%
157 30059090 All goods 0.00%
158 30064000 All goods 0.00%
159 32081010 All goods 0.00%
160 32081020 All goods 0.00%
161 32081030 All goods 0.00%
162 32081090 All goods 0.00%
163 32082010 All goods 0.00%
164 32082020 All goods 0.00%
165 32082030 All goods 0.00%
166 32082090 All goods 0.00%
167 32089011 All goods 0.00%
168 32089019 All goods 0.00%
169 32089021 All goods 0.00%
170 32089022 All goods 0.00%
171 32089029 All goods 0.00%
172 32089030 All goods 0.00%
173 32089041 All goods 0.00%
174 32089049 All goods 0.00%
175 32089050 All goods 0.00%
176 32089090 All goods 0.00%
177 32091010 All goods 0.00%
178 32091090 All goods 0.00%
179 32099010 All goods 0.00%
180 32099020 All goods 0.00%
181 32099090 All goods 0.00%
182 34011110 All goods 0.00%
183 34011120 All goods 0.00%
184 34011190 All goods 0.00%
185 34011911 All goods 5.00%
186 34011919 All goods 5.00%
187 34011920 All goods 5.00%
188 34011930 All goods 5.00%
189 34011941 All goods 5.00%
190 34011942 All goods 5.00%
191 34011990 All goods 5.00%
192 34012000 All goods 5.00%
193 34013011 All goods 0.00%
194 34013012 All goods 0.00%
195 34013019 All goods 0.00%
196 34013090 All goods 0.00%
197 34024900 All goods 0.00%
198 34025000 All goods 0.00%
199 34029011 All goods 5.00%
200 34029012 All goods 5.00%
201 34029019 All goods 5.00%
202 34029020 All goods 0.00%
203 34029030 All goods 5.00%
204 34029041 All goods 0.00%
205 34029042 All goods 0.00%
206 34029049 All goods 5.00%
207 34029051 All goods 0.00%
208 34029052 All goods 5.00%
209 34029059 All goods 5.00%
210 34029091 All goods 5.00%
211 34029092 All goods 0.00%
212 34029099 All goods 5.00%
213 39172110 All goods 0.00%
214 39172190 All goods 0.00%
215 39172200 All goods 0.00%
216 39172310 All goods 0.00%
217 39172390 All goods 0.00%
218 39172910 All goods 0.00%
219 39172920 All goods 0.00%
220 39172930 All goods 0.00%
221 39172940 All goods 0.00%
222 39172950 All goods 0.00%
223 39172990 All goods 0.00%
224 39173910 All goods 0.00%
225 39173920 All goods 0.00%
226 39173990 All goods 0.00%
227 39174000 All goods 5.00%
228 39191000 All goods 5.00%
229 39199010 All goods 5.00%
230 39199020 All goods 7.50%
231 39199090 All goods 10.00%
232 39201011 All goods 7.50%
233 39201012 All goods 7.50%
234 39201013 All goods 7.50%
235 39201019 All goods 7.50%
236 39201091 All goods 5.00%
237 39201092 All goods 5.00%
238 39201093 All goods 5.00%
239 39201099 All goods 5.00%
240 39211100 All goods 5.00%
241 39211900 All goods 0.00%
242 39231010 All goods 5.00%
243 39231020 All goods 5.00%
244 39231030 All goods 5.00%
245 39231040 All goods 5.00%
246 39231090 All goods 5.00%
247 39232100 All goods 7.50%
248 39232990 All goods 10.00%
249 39233010 All goods 10.00%
250 39233090 All goods 5.00%
251 39235010 All goods 5.00%
252 39235090 All goods 5.00%
253 39239010 All goods 5.00%
254 39239020 All goods 5.00%
255 39239090 All goods 5.00%
256 39269010 All goods 5.00%
257 39269021 All goods 5.00%
258 39269029 All goods 5.00%
259 39269031 All goods 5.00%
260 39269039 All goods 5.00%
261 39269041 All goods 5.00%
262 39269049 All goods 5.00%
263 39269051 All goods 5.00%
264 39269059 All goods 5.00%
265 39269061 All goods 5.00%
266 39269069 All goods 5.00%
267 39269071 All goods 5.00%
268 39269079 All goods 5.00%
269 39269080 All goods 5.00%
270 39269091 All goods 5.00%
271 39269099 All goods 5.00%
272 42021910 All goods 7.50%
273 42021920 All goods 5.00%
274 42021930 All goods 5.00%
275 42021940 All goods 5.00%
276 42021950 All goods 5.00%
277 42021960 All goods 5.00%
278 42021990 All goods 5.00%
279 42022110 All goods 5.00%
280 42022120 All goods 5.00%
281 42022190 All goods 5.00%
282 42022910 All goods 5.00%
283 42022990 All goods 5.00%
284 42023110 All goods 5.00%
285 42023120 All goods 5.00%
286 42023190 All goods 5.00%
287 42029100 All goods 5.00%
288 42029200 All goods 5.00%
289 42029900 All goods 5.00%
290 42031010 All goods 5.00%
291 42031090 All goods 5.00%
292 42050011 All goods 7.50%
293 42050019 All goods 7.50%
294 42050020 All goods 7.50%
295 42050090 All goods 7.50%
296 44209010 All goods 5.00%
297 44209090 All goods 5.00%
298 48192010 All goods 2.90%
299 48192020 All goods 2.90%
300 48192090 All goods 2.90%
301 48196000 All goods 2.90%
302 48219010 All goods 5.00%
303 48219090 All goods 5.00%
304 49019900 All goods 5.00%
305 49119910 All goods 0.00%
306 49119920 All goods 0.00%
307 49119990 All goods 0.00%
308 52051110 All goods 10.00%
309 52054410 All goods 10.00%
310 52081230 All goods 5.00%
311 52081990 All goods 12.50%
312 52082990 All goods 15.00%
313 52083990 All goods 15.00%
314 52084230 All goods 15.00%
315 52084929 All goods 12.50%
316 52085990 All goods 5.00%
317 52102990 All goods 15.00%
318 52111110 All goods 0.00%
319 52111900 All goods 12.50%
320 52112010 All goods 15.00%
321 52113990 All goods 15.00%
322 52114130 All goods 15.00%
323 52114200 All goods 15.00%
324 52114330 All goods 15.00%
325 52114990 All goods 15.00%
326 52115110 All goods 15.00%
327 52115220 All goods 15.00%
328 52115990 All goods 15.00%
329 54083300 All goods 15.00%
330 55161200 All goods 15.00%
331 60024000 All goods 0.00%
332 60029000 All goods 0.00%
333 60032000 All goods 0.00%
334 60041000 All goods (of artificial fibres) 7.10%
335 60062200 All goods 7.10%
336 60063200 All goods 7.10%
337 63021010 All goods 12.50%
338 63021090 All goods 12.50%
339 63022110 All goods 5.00%
340 63022190 All goods 15.00%
341 63022200 All goods 5.00%
342 63022900 All goods 12.50%
343 63024010 All goods 12.50%
344 63024020 All goods 12.50%
345 63024030 All goods 12.50%
346 63024040 All goods 12.50%
347 63024090 All goods 12.50%
348 63025110 All goods 12.50%
349 63025190 All goods 12.50%
350 63041100 All goods 12.50%
351 63041910 All goods 12.50%
352 63041920 All goods 0.00%
353 63041930 All goods 15.00%
354 63041940 All goods 12.50%
355 63041990 All goods 15.00%
356 63049110 All goods 0.00%
357 63049120 All goods 12.50%
358 63049190 All goods 12.50%
359 63049211 All goods 12.50%
360 63049219 All goods 12.50%
361 63049221 All goods 12.50%
362 63049229 All goods 12.50%
363 63049231 All goods 12.50%
364 63049239 All goods 12.50%
365 63049241 All goods 12.50%
366 63049249 All goods 12.50%
367 63049250 All goods 12.50%
368 63049260 All goods 12.50%
369 63049270 All goods 12.50%
370 63049281 All goods 12.50%
371 63049289 All goods 12.50%
372 63049291 All goods 12.50%
373 63049299 All goods 12.50%
374 63049300 All goods 5.00%
375 63049910 All goods 12.50%
376 63049991 All goods 12.50%
377 63049992 All goods 12.50%
378 63049999 All goods 12.50%
379 65050090 All goods 0.00%
380 70159010 All goods 5.00%
381 70159020 All goods 5.00%
382 70159090 All goods 5.00%
383 71023910 All goods 5.00%
384 71023990 All goods 5.00%
385 71049900 All goods 0.00%
386 71131921 All goods 12.50%
387 71131960 All goods 12.50%
388 71141110 All goods 12.50%
389 71141120 All goods 12.50%
390 71141920 All goods 12.50%
391 71141930 All goods 12.50%
392 71142020 All goods 12.50%
393 71142030 All goods 12.50%
394 71159010 All goods 5.00%
395 71159090 All goods 5.00%
396 71161000 All goods 5.00%
397 71162000 All goods 5.00%
398 71171910 All goods 12.50%
399 71171920 All goods 12.50%
400 71171990 All goods 12.50%
401 71179010 All goods 12.50%
402 71179090 All goods 12.50%
403 73069011 All goods 0.00%
404 73069019 All goods 0.00%
405 73069090 All goods 0.00%
406 76101000 All goods 0.00%
407 85340000 All goods 0.00%
408 85365010 All goods 5.00%
409 85365020 All goods 5.00%
410 85365090 All goods 5.00%
411 85369010 All goods 5.00%
412 85369020 All goods 5.00%
413 85369030 All goods 5.00%
414 85369090 All goods 5.00%
415 88040010 All goods 0.00%
416 88040020 All goods 0.00%
417 90014010 All goods 0.00%
418 90014090 All goods 0.00%
419 90015000 All goods 0.00%
420 90031100 All goods 0.00%
421 90031900 All goods 0.00%
422 90039000 All goods 0.00%
423 90041000 All goods 0.00%
424 90049010 All goods 0.00%
425 90049020 All goods 0.00%
426 90049090 All goods 0.00%
427 90182000 All goods 0.00%
428 90183100 All goods 0.00%
429 90183210 All goods 0.00%
430 90183220 All goods 0.00%
431 90183230 All goods 0.00%
432 90183290 All goods 0.00%
433 90183910 All goods 0.00%
434 90183920 All goods 0.00%
435 90183930 All goods 0.00%
436 90183990 All goods 0.00%
437 90185010 All goods 0.00%
438 90185020 All goods 0.00%
439 90185030 All goods 0.00%
440 90185090 All goods 0.00%
441 90189011 All goods 3.80%
442 90189012 All goods 3.80%
443 90189019 All goods 3.80%
444 90189021 All goods 3.80%
445 90189022 All goods 3.80%
446 90189023 All goods 3.80%
447 90189024 All goods 3.80%
448 90189025 All goods 3.80%
449 90189029 All goods 3.80%
450 90189031 All goods 3.80%
451 90189032 All goods 3.80%
452 90189041 All goods 3.80%
453 90189042 All goods 3.80%
454 90189043 All goods 3.80%
455 90189044 All goods 3.80%
456 90189091 All goods 3.80%
457 90189092 All goods 3.80%
458 90189093 All goods 3.80%
459 90189094 All goods 3.80%
460 90189095 All goods 3.80%
461 90189096 All goods 3.80%
462 90189097 All goods 3.80%
463 90189098 All goods 3.80%
464 90189099 All goods 3.80%
465 90212900 All goods 0.00%
466 91031000 All goods 0.00%
467 91052900 All goods 7.10%
468 91081100 All goods 0.00%
469 91081900 All goods 0.00%
470 91089000 All goods 0.00%
471 91091010 All goods 2.90%
472 91091090 All goods 2.90%
473 91099000 All goods 2.90%
474 91118000 All goods 0.00%
475 91131000 All goods 0.00%
476 91132010 All goods 0.00%
477 91132090 All goods 0.00%
478 91139010 All goods 5.00%
479 91139090 All goods 5.00%
480 91149040 All goods 0.00%
481 91143010 All goods 5.00%
482 91143020 All goods 5.00%
483 91149030 All goods 0.00%
484 91149091 All goods 0.00%
485 91149092 All goods 0.00%
486 95030010 All goods 10.00%
487 95030020 All goods 10.00%
488 95030091 All goods 10.00%
489 95030099 All goods 10.00%
490 96033010 All goods 0.00%
491 96033020 All goods 0.00%
492 96033090 All goods 0.00%
493 96180000 All goods 0.00%”;

TABLE 2

S. No. Tariff item Description of goods Extent of tariff
concessions
(percentage of the
applied rate of duty)
(1) (2) (3) (4)
1 22087011 All goods 50%
2 22087012 All goods 50%
3 22087091 All goods 50%
4 22087092 All goods 50%
5 22089011 All goods 50%
6 22089012 All goods 50%
7 22089019 All goods 50%
8 22089091 All goods 50%
9 22089092 All goods 50%
10 22089099 All goods 50%”.

2. This notification shall come into force on the 1st day of April 2025.

[F. No. CBIC-190354/49/2021-TRU] DHEERAJ SHARMA, Under Secy .

Note: The principal notification No. 25/2021-Customs, dated the 31st March, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 241(E), dated the 31st March, 2021, and was last amended vide notification No. 45/2024-Customs, dated the 30th September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.604(E), dated the 30th September, 2024.

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