The Ministry of Finance has amended Customs Notification No. 146/94-Customs by deleting Serial No. 10A from its exemption list. This change, effective from July 19, 2025, removes specific exemption provisions previously offered under the Customs Act. While the exact reasons are not detailed, the amendment is stated to be in the public interest, suggesting a review of import exemption policies. Businesses are advised to assess how this deletion affects their import classifications and any exemptions they previously claimed.
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 framew
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FAQ :
The Ministry of Finance has deleted Serial No. 10A and its associated entries from the exemption list within Customs Notification No. 146/94-Customs.
The amendment took effect on July 19, 2025, through Notification No. 34/2025-Customs.
Entry 10A provided specific exemption provisions under the Customs framework.
The notification cites the amendment as being in the public interest, but does not provide detailed reasoning for the deletion of Entry 10A.
Businesses and customs professionals should review the impact of this deletion on their import classifications and the availment of exemptions under Notification No. 146/94-Customs.