The Central Board of Indirect Taxes & Customs (CBIC) has issued a fresh amendment under Notification No. 36/2001-Customs (N.T.) revising tariff values applicable to select imported commodities including edible oils, brass scrap, gold, silver, and areca nuts.

The revised tariff values have been notified under the powers conferred by Section 14(2) of the Customs Act, 1962 and came into effect from 1 May 2026.

The amendment substitutes Table-1, Table-2, and Table-3 of the existing notification and revises benchmark tariff values used for customs duty calculation on specified imported goods.

For importers, traders, customs brokers, and finance teams, these revisions are important because tariff values directly influence customs duty liability and overall landed cost calculations.

Major Revisions Notified by CBIC

The notification revises tariff values for crude and refined palm oils, palmolein variants, crude soybean oil, brass scrap, gold, silver, and areca nuts.

Among edible oils, tariff values have been revised upward for multiple categories including Crude Palm Oil, RBD Palm Oil, Crude Palmolein, and Crude Soybean Oil. The notification also revises the tariff value applicable to Brass Scrap (all grades).

At the same time, tariff values for gold and areca nuts continue without any change.

Below are the revised tariff values notified by CBIC.