The Central Board of Indirect Taxes & Customs (CBIC), in exercise of powers under sub-section (2) of Section 14 of the Customs Act, 1962 (52 of 1962), has issued an amendment to Notification No. 36/2001-Customs (N.T.) dated 03rd August 2001, substituting Table-1, Table-2, and Table-3 relating to tariff values of specified imported goods.
The amendment has been notified vide S.O. … (E) and shall come into force with effect from 04th February 2026 . While most tariff values remain unchanged, the notification formally substitutes the tables for continued applicability and legal clarity.
Legal Background of the Amendment
Statutory Authority
The amendment has been issued under:
- Section 14(2) of the Customs Act, 1962, which empowers the Government to fix tariff values for imported goods.
Principal Notification
- Notification No. 36/2001-Customs (N.T.) dated 03rd August 2001
- Last amended by Notification No. 16/2026-Customs (N.T.) dated 02nd February 2026
Substitution of Tariff Value Tables Under Customs Notification
The notification substitutes Table-1, Table-2, and Table-3 with revised tables, as detailed below.
Table-1: Tariff Values for Edible Oils and Brass Scrap
Tariff Values (US $ per Metric Tonne)
Sl. No. | Tariff Item | Description of Goods | Tariff Value |
1 | 1511 10 00 | Crude Palm Oil | 1066 (i.e., no change) |
2 | 1511 90 10 | RBD Palm Oil | 1075 (i.e., no change) |
3 | 1511 90 90 | Others – Palm Oil | 1071 (i.e., no change) |
4 | 1511 10 00 | Crude Palmolein | 1079 (i.e., no change) |
5 | 1511 90 20 | RBD Palmolein | 1082 (i.e., no change) |
6 | 1511 90 90 | Others – Palmolein | 1081 (i.e., no change) |
7 | 1507 10 00 | Crude Soya Bean Oil | 1186 (i.e., no change) |
8 | 7404 00 22 | Brass Scrap (all grades) | 7284 (i.e., no change) |
Note: All tariff values under Table-1 remain unchanged.
Table-2: Tariff Values for Gold and Silver
Tariff Values for Precious Metals
Sl. No. | Chapter | Description of Goods | Tariff Value |
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 | 1518 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 | 2657 per kg |
3 | 71 | (i) Silver, in any form, other than medallions and silver coins having silver content not below 99.9% or semimanufactured forms of silver falling under sub-heading 7106 92; (ii) Medallions and silver coins having silver content not below 99.9% or semimanufactured 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. | 2657 per kg |
4 | 71 | (i) Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units; (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. | 1518 per 10 grams |
Explanation
For the purposes of this table:
- Silver does not include foreign currency coins, silver jewellery, or silver articles.
- “Gold findings” refer to small components such as hooks, clasps, clamps, pins, and catches.
Table-3: Tariff Values for Areca Nuts
Tariff Value (US $ per Metric Ton)
Sl. No. | Tariff Item | Description | Tariff Value |
1 | 080280 | Areca Nuts | 7679 (i.e., no change) |
Note: The tariff value for areca nuts continues without change.
Effective Date of the Notification
Applicability
- The substituted tariff value tables shall be effective from 04th February 2026.
- Applicable to all relevant imports assessed on or after this date.
Important Compliance Note
- Although the tariff values remain unchanged, the formal substitution of tables carries legal significance for customs valuation.
- Importers must ensure:
- Correct declaration of tariff value during bill of entry filing
- Alignment with the updated notification reference
- Consistency across customs documentation and valuation sheets
Conclusion
The CBIC’s amendment to Notification No. 36/2001-Customs (N.T.) reinforces the continued applicability of existing tariff values for key commodities such as edible oils, precious metals, brass scrap, and areca nuts. With effect from
, importers must refer to the substituted tables for valuation under Section 14 of the Customs Act, 1962.
While there is no change in tariff values, the notification serves as a critical compliance update, and importers should ensure accurate referencing and valuation in customs filings to avoid disputes or delays.
Notification Reference: Customs
Notification No. 17 /2026 – CUSTOMS (N.T.)
03 /02 /2026
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