Reduce the basic customs duty from 10% to Nil on Lentils (Masur)

Last updated: 28 July 2021

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The Indian government has reduced the basic customs duty on lentils, specifically Masur, from 10% to Nil. This change aims to benefit the public interest and is enacted under the powers of the Customs Act, 1962, and the Finance Act, 2021. The new duty rate will be effective from July 27, 2021.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 38/2021-Customs

New Delhi, the 26^th of July, 2021

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), read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely: -

Table

S. No.	Notification No. and Date	Amendments
(1)	(2)	(3)
1.	50/2017- Customs, dated the 30^thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 785(E), dated the 30^thJune, 2017	In the said notification, in the Table- (i) against S. No. 21D, in column (4), for the entry, the entry “Nil” shall be substituted; (ii) against S. No. 21F, in column (4), for the entry, the entry “10%” shall be substituted;
2.	11/2021-Customs, dated the 1^stFebruary, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 69(E), dated the 1^stFebruary, 2021	In the said notification, in the Table-against S. No. 5, in column (4), for the entry, the entry “10%” shall be substituted;

2. This notification shall come into effect on 27^thJuly, 2021.

[F. No CBIC-190354/126/2021-TRU]

(Gaurav Singh)
Deputy Secretary to the Government of India

Note: -

1. The principal notification No.50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017 and last amended vide notification No. 21/2021-Customs, dated the 31st day of March, 2021, published vide number G.S.R.235 (E), dated the 31st day of March, 2021.

2. The principal notification No. 11/2021-Customs, dated the 1^stFebruary, 2021 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S. R. 69(E), dated the 1^stFebruary, 2021 and last amended, vide notification No. 26/2021-Customs, dated the 8th April, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 253(E), dated the 8^thApril, 2021

FAQ :

The basic customs duty on lentils (Masur) has been reduced from 10% to Nil.

This notification comes into effect on the 27th of July, 2021.

The reduction applies to lentils, specifically Masur.

The reduction is implemented in exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, read with section 124 of the Finance Act, 2021.

The previous basic customs duty on lentils (Masur) was 10%.

Notification No : 38/2021-Customs
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs38-2021.pdf

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