Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-05022026-269856
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 548]
NEW DELHI, THURSDAY, FEBRUARY 5, 2026/MAGHA 16, 1947
THE GAZETTE OF INDIA: EXTRAORDINARY
[PART II-SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 5th February, 2026
No. 18/2026 - CUSTOMS (N.Τ.)
S.O. 578(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- | Description of goods| Tariff value |
| | heading/tariff item | | (US $Per Metric Tonne) |
+=======+==================================+=====================+============================+
| (1) | (2) | (3) | (4) |
+-------+----------------------------------+---------------------+----------------------------+
| 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) |
+-------+----------------------------------+---------------------+----------------------------+
TABLE-2
+-----+----------------------------------+-------------------------------------------------------------+-------------------+
| Sl. | Chapter/heading/ sub- | Description of goods | Tariff value |
| No. | heading/tariff item | | (US $) |
+=====+==================================+=============================================================+===================+
| (1) | (2) | (3) | (4) |
+-----+----------------------------------+-------------------------------------------------------------+-------------------+
| 1. | 71 or 98 | Gold, in any form, in respect of which the benefit of | 1605 per 10 grams |
| | | entries at serial number 194 of the Notification No. | |
| | | 45/2025-Customs dated 24.10.2025 is availed | |
+-----+----------------------------------+-------------------------------------------------------------+-------------------+
| 2. | 71 or 98 | Silver, in any form, in respect of which the benefit of | 2934 per kilogram |
| | | entries at serial number 195 of the Notification No. | |
| | | 45/2025-Customs dated 24.10.2025 is availed | |
+-----+----------------------------------+-------------------------------------------------------------+-------------------+
| 3. | 71 | (i) Silver, in any form, other than medallions and silver | 2934 per kilogram |
| | | 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 | 2934 per kilogram |
| | | 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.
| 4. | 71 | (i) Gold bars, other than tola bars, bearing | 1605 per 10 grams |
| | | 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.
TABLE-3
+-------+----------------------------------+----------------+---------------------------+
| Sl. No. | Chapter/heading/ sub- | Description of goods | Tariff value |
| | heading/tariff item | | (US $ Per Metric Ton) |
+=======+==================================+================+===========================+
| (1) | (2) | (3) | (4) |
+-------+----------------------------------+----------------+---------------------------+
| 1 | 080280 | Areca nuts | 7679 (i.e., no change)" |
+-------+----------------------------------+----------------+---------------------------+
2. This notification shall come into force with effect from the 6th day of February, 2026.
[F. No. 467/01/2026-Cus.V]
INDRAJIT PANDA, Under Secy.
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. 17/2026-Customs (N.T.),
dated the 3rd February 2026 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii),
vide number S.O. 496 (E), dated 3rd February 2026.
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and Published by the Controller of Publications, Delhi-110054.