The Central Board of Indirect Taxes & Customs (CBIC) has issued a fresh notification under Section 14(2) of the Customs Act, 1962, making amendments to Notification No. 36/2001-Customs (N.T.) dated 3rd August 2001. The update substitutes TABLE-1, TABLE-2, and TABLE-3 with revised tariff values. However, it’s noteworthy that all tariff values remain unchanged from the previous notification.
These tariff values play a critical role in the assessment of customs duty on specific imported goods, ensuring a fair valuation mechanism for items where transaction value may not reflect market prices.
Key Points:
- Notification Reference: 36/2001-Customs (N.T.) amended via Notification dated 12th June 2025.
- Effective Date: 12th June 2025
- Tariff Values: No revision in the tariff values of notified goods.
- Applicable Goods: Edible oils, brass scrap, gold, silver, and areca nuts.
- Legal Provision: Issued under Section 14(2) of the Customs Act, 1962.
Tariff Value Tables (w.e.f. 12th June 2025)
Table 1: Edible Oils and Brass Scrap
Sl. No. | Chapter/ heading/ sub-heading/tariff item | Description of goods | Tariff value (US $Per Metric Tonne) |
1 | 1511 10 00 | Crude Palm Oil | 965(i.e., no change) |
2 | 1511 90 10 | RBD Palm Oil | 1018(i.e., no change) |
3 | 1511 90 90 | Others –Palm Oil | 992(i.e., no change) |
4 | 1511 10 00 | Crude Palmolein | 1023(i.e., no change) |
5 | 1511 90 20 | RBD Palmolein | 1026(i.e., no change) |
6 | 1511 90 90 | Others –Palmolein | 1025(i.e., no change) |
7 | 1507 10 00 | Crude Soya bean Oil | 1092(i.e., no change) |
8 | 7404 00 22 | Brass Scrap (all grades) | 5483(i.e., no change) |
Table 2: Gold and Silver
Sl. No. | Chapter/ heading/ sub-heading/tariff item | Description of goods | Tariff value (US $) |
1 | 71 or 98 | Gold, in any form, in respect of which the benefit of entries at serial number 356 of the Notification No. 50/2017-Customs dated 30.06.2017 is availed | 1067 per 10 grams (i.e., no change) |
2 | 71 or 98 | Silver, in any form, in respect of which the benefit of entries at serial number 357 of the Notification No. 50/2017-Customs dated 30.06.2017 is availed | 1189 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. | 1189 per kilogram |
4 | 71 | (i) (i) Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units.
(ii) (ii) Gold coins having gold content not below 99.5% and gold findings, other than imports of such goods through post, courier or baggage.
(iii) 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. | 1067 per 10 grams (i.e., no change) |
Table 3: Areca Nuts
Sl. No | Chapter/ heading/ sub-heading/tariff item | Description of goods | Tariff value (US $ Per Metric Ton) |
1 | 080280 | Areca nuts | 6970 (i.e., no change)” |
Reference & Legal Note:
- Principal Notification: No. 36/2001-Customs (N.T.), dated 3rd August 2001 (S.O. 748(E))
- Last Amended by: Notification No. 38/2025-Customs (N.T.), dated 30th May 2025 (S.O. 2438(E))
Notification Reference: Customs
Notification No. 42/2025-Customs (N.T.)
11/06/2025