The Ministry of Finance (Department of Revenue) has issued a corrigendum to Customs Notification No. 14/2026-Customs, introducing key corrections to an earlier notification released on April 30, 2026.
The corrigendum, published through G.S.R. 375(E) dated May 19, 2026, aims to rectify technical and classification-related errors in the original customs notification. These amendments are expected to improve clarity and ensure proper implementation of customs provisions by importers, exporters, and tax authorities.
According to the corrigendum, the Finance Ministry has made three important corrections to the earlier notification:
1. Terminology Correction: "Inserted" Replaced with "Substituted"
The government has corrected the wording in one section of the earlier notification by replacing the term "inserted" with "substituted". Though technical in nature, such terminology changes are significant in legal and tax notifications, as they clarify whether an existing provision is being modified or a new one is being added.
2. Tariff Classification Code Corrected
A notable amendment involves the correction of a tariff code in the customs schedule.
The tariff item "2202 91 29" has now been corrected to "2202 99 29", ensuring accurate customs classification and reducing the risk of confusion in trade compliance and duty application.
3. New Entry Added to Notification No. 45/2025-Customs
The corrigendum also inserts an additional entry relating to Notification No. 45/2025-Customs dated October 24, 2025.
Under the revised Table I:
- Against Serial No. 110A, the tariff entry in column (2) has been substituted with "2841 90";
- Against Serial No. 110B, the tariff entry in column (2) has also been revised to "2841 90".
Official copy of the notification is as follows
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