Notification No. 09/2026-Customs dated 31st March 2026 amends the earlier Notification No. 22/2022-Customs issued under Section 25 of the Customs Act, 1962. Exercising its powers in public interest, the Central Government has substituted Table I, Table II, and Table III of the existing notification with revised tables. These tables generally prescribe the applicable customs duty rates, exemptions, or concessional structures for specified goods under different tariff headings. By replacing the earlier tables in entirety, the amendment aims to update duty structures, align classifications, or modify concession rates as per current policy requirements. The notification does not create a new exemption framework but revises the operational details of an existing one. This amendment becomes effective from the date of issue and must be read in conjunction with the principal notification, thereby impacting stakeholders relying on the earlier specified rates and conditions.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 09/2026-Customs | Dated: 31st March, 2026
G.S.R. 238(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 in the Ministry of Finance (Departmentof Revenue), No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328 (E), dated the 30th April, 2022, namely :-
In the said notification, for the TABLE I, TABLE II and TABLE III, the following Tables shall be substituted, namely: –
2. This notification shall come into force on the 1st day of April, 2026.
[F. No. CBIC-190354/31/2023-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification No. 22/2022-Customs, dated the 30th April, 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328 (E), dated the 30th April, 2022, and was last amended by notification No. 25/2025-Customs, dated the 30th April, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 273 (E), dated the 30th April, 2025.
