Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has released a set of Frequently Asked Questions (FAQs) on October 24, 2025, to clarify the new Customs Notifications Nos. 44/2025 and 45/2025, along with corresponding GST rate notifications (Nos. 18/2025 for Central, Union Territory, and Integ
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FAQ :
The new notifications, particularly 45/2025-Customs, aim to simplify compliance by consolidating 31 previous standalone customs notifications into a single, comprehensive document. This makes it easier for importers and trade professionals to refer to exemptions and concessional rates.
All the new notifications, including 44/2025-Customs, 45/2025-Customs, and related GST rate notifications, will come into effect on November 1, 2025.
Notification No. 45/2025-Customs consolidates the contents of the erstwhile Notification No. 50/2017-Customs and 30 other standalone customs notifications into one document.
Yes, existing customs duty and IGST exemptions and concessions notified under the previous notifications have been continued in the new Notification No. 45/2025-Customs, with two minor changes noted regarding specific aircraft supplies and bulk drugs for vaccines/insulins.
The minor changes include a modification to provide duty exemption on supplies by Air India Engineering Services Limited for specific aircraft operated by the Indian Air Force, and the removal of a previous 5% Basic Customs Duty (BCD) on certain bulk drugs used for vaccines and insulins, which will now attract a nil duty rate.
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