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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II,
SECTION-3, SUB-SECTION (ii)]

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

Notification No. 01/2026 - CUSTOMS (N.T.)

New Delhi, 13th January, 2026 23 Pausha, 1947 (SAKA)

S.O. ... (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. 0. 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

 

Si. 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

1077 (i.e., no change)

2

1511 90 10

RBD Palm Oil

1095 (i.e., no change)

3

1511 90 90

Others — Palm Oil

1087 (i.e., no change)

4

1511 10 00

Crude Palmolein

1100 (i.e., no change)

5

1511 90 20

RBD Palmolein

1103 (i.e., no change)

6

1511 90 90

Others — Palmolein

1102 (i.e., no change)

7

1507 10 00

Crude Soya bean Oil

1162 (i.e., no change)

8

7404 00 22

Brass Scrap (all grades)

6694 (i.e., no change)

 

TABLE-2

Si.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

1485 per 10 grams

2•

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

2724 per kilogram

3

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;

2724 per kilogram

 

 

(ii)  Medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92, other than imports of such goods through post, courier or baggage.

 

 

 

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.

 

4

71

(i)  Gold bars, other than tola bars, bearing manufacturer's or refiner's engraved serial number and weight expressed in metric units;

1485 per 10 grams

 

 

(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.

 

 

TABLE-3

 

Sl.No.

Chapter/ heading/sub-heading/tariff item

Description of goods

Tariff value (US $ Per Metric Ton)

-1

-2

-3

-4

1

80280

Areca nuts

7679 (i.e., no change)"

 

2. This notification shall come into force with effect from the 14th day of January, 2026.

[F. No. 467/01/2026-Cus.V]

(Indrajit Panda)

Under Secretary to the Govt. of India

 

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. 0. 748 (E), dated the 3rd August, 2001 and was last amended vide Notification No. 80/2025-Customs (N.T.), dated the 31st December 2025 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 6137 (E), dated 31st December 2025