Customs Duty Rates Revised From 24 September 2026
The Central Government has amended Notification No. 45/2025-Customs dated 24 October 2025, revising customs duty rates for six entries in Table I. The changes are introduced through Notification No. 31/2026-Customs dated 23 September 2026 and take effect from 24 September 2026.
These amendments change the applicable rates for Serial Nos. 41, 42, 46, 47, 49 and 50.
What has changed in the customs duty rates?
The revised rates under Table I are as follows:
| S. No. | Earlier Rate | Revised Rate | Change |
|---|---|---|---|
| 41 | 10% | 5% | Reduced |
| 42 | 32.5% | 27.5% | Reduced |
| 46 | 10% | 5% | Reduced |
| 47 | 32.5% | 27.5% | Reduced |
| 49 | 10% | Nil | Reduced |
| 50 | 32.5% | 22.5% | Reduced |
The notification specifically substitutes the existing entries in column (4) of Table I of Notification No. 45/2025-Customs.
Effective date
The revised customs duty rates will come into force from 24 September 2026. Importers covered by the affected tariff entries should apply the revised rates for eligible imports from the effective date.
Which notification has been amended?
The latest notification further amends Notification No. 45/2025-Customs dated 24 October 2025, which was published as G.S.R. 781(E).
The principal notification was previously amended through Notification No. 25/2026-Customs dated 8 July 2026, published as G.S.R. 600(E).
Note:
Importers and businesses should verify the relevant Serial Number, tariff classification and applicable customs duty rate before assessing import consignments covered by the amended entries. The notification changes the rates but does not, by itself, provide product descriptions for the six serial numbers in the amendment text.
Conclusion
The Government has revised customs duty rates for six entries under Table I of Notification No. 45/2025-Customs. Rates have been reduced from 10% to 5%, 32.5% to 27.5%, 10% to Nil, and 32.5% to 22.5%, depending on the applicable serial number. The changes are effective 24 September 2026.
Notification Reference:
Customs
Notification No. 31/2026-Customs
23/09/2026