Customs Duty Exemption for Specified Imported Goods under Section 25(1) of the Customs Act, 1962

Last updated: 10 May 2025

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This notification grants exemption from customs duty for specific imported goods into India. The exemption is provided under Section 25(1) of the Customs Act, 1962, and is subject to certain conditions outlined in the Annexure. These goods are detailed in the provided TABLE and fall under the Customs Tariff Act, 1975.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 29/2025-Customs

New Delhi, the 9th May, 2025

G.S.R...(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (2) of the TABLE below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), when imported into India, from the whole of the duty of customs leviable thereon specified in the said Schedule, subject to the relevant conditions specified in the Annexure to this notification, the Condition number of which is referred to in the corresponding entry

Official copy of the circular has been attached

FAQ :

The notification exempts specified imported goods from the whole of the duty of customs leviable on them when imported into India.

This exemption is granted under sub-section (1) of section 25 of the Customs Act, 1962.

Yes, the exemption is subject to the relevant conditions specified in the Annexure to this notification.

The goods covered are those described in column (2) of the TABLE within the notification and falling under the First Schedule to the Customs Tariff Act, 1975.

The notification is issued by the Central Government, Ministry of Finance (Department of Revenue).