The Ministry of Finance, Department of Revenue, has issued Notification No. 34/2025-Customs dated July 19, 2025, effecting an amendment to the longstanding Customs Notification No. 146/94-Customs. Exercising powers under Section 25(1) of the Customs Act, 1962, the Central Government has removed Serial No. 10A and its related entries from the notification's table.
The deleted entry, introduced in one of the earlier amendments, had provided specific exemption provisions under the Customs framework. While the government has not provided detailed reasoning within the notification, the amendment is cited to be in the public interest, indicating a shift in import exemption priorities or streamlining of tax provisions.
This move follows closely on the heels of Notification No. 33/2025-Customs issued on July 18, 2025, reflecting the government's ongoing efforts to update and align customs duty frameworks with current trade and policy requirements.
Industry stakeholders and customs professionals are advised to review the impact of this deletion on their import classifications and availment of exemptions under the said notification.
The original Notification No. 146/94-Customs was first issued on July 13, 1994, and has seen multiple amendments over the years, making it essential for businesses to stay updated with the latest changes.
Official copy of the notification has also been attached
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