[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. 32/2026-CUSTOMS (N.T.)
New Delhi, 30th March, 2026
9 Chaitra, 1948 (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. O. 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
| Sl. 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 | 1141 |
| 2 | 1511 90 10 | RBD Palm Oil | 1162 |
| 3 | 1511 90 90 | Others – Palm Oil | 1152 |
| 4 | 1511 10 00 | Crude Palmolein | 1167 |
| 5 | 1511 90 20 | RBD Palmolein | 1170 |
| 6 | 1511 90 90 | Others – Palmolein | 1169 |
| 7 | 1507 10 00 | Crude Soya bean Oil | 1224 |
| 8 | 7404 00 22 | Brass Scrap (all grades) | 7117 |
TABLE-2
| Sl. 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 | 1450 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 | 2201 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; (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. |
TABLE-3
| Sl. No. | Chapter/ heading/ sub-heading/tariff item | Description of goods | Tariff value (US $ Per Metric Ton) |
|---|
| (1) | (2) | (3) | (4) |
| 1 | 080280 | Areca nuts | 7020 (i.e., no change)” |
- This notification shall come into force with effect from the 31st day of March, 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. O. 748 (E), dated the 3rd August, 2001 and was last amended
vide Notification No. 28/2026-Customs (N.T.), dated the 20th March 2026 e-published in the
Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 1479
(E), dated 20th March 2026.
