Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025 to notify Basic Customs Duty related changes.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 02/2026-Customs

New Delhi, the 1st February, 2026

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) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do,hereby makes the following further amendments in the notification of the Government of India,Ministry of Finance (Department of Revenue), No. 45/2025-Customs, dated the 24th October, 2025,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.781(E), dated the 24th October, 2025, namely: —

In the said notification, -
I. in TABLE I, -

(1) S. No. 1 and the entries relating thereto shall be omitted;
(2) S. No. 4 and the entries relating thereto shall be omitted with effect from the 1st day of May,2026;
(3) against S. No. 5, in column (3), the following proviso shall be inserted at the end, namely:-
“Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028”;
(4) S. No. 7 and the entries relating thereto shall be omitted with effect from the 1st day of May,2026;
(5) S. No. 10 and the entries relating thereto shall be omitted with effect from the 1st day of May,2026;
(6) against S. No. 12, in column (6), for the entries, the entries “3 and 88” shall be substituted;
(7) S. No. 13 and the entries relating thereto shall be omitted with effect from the 1st day of May,2026;
(8) against S. No. 14, in column (3), in the proviso, for the figures, letters and word “31st March,2026”, the figures, letters and word “31st March, 2028” shall be substituted;
(9) S. No. 24 and the entries relating thereto shall be omitted with effect from the 1st day of May,2026;
(10) S. No. 25 and the entries relating thereto shall be omitted with effect from the 1st day of May,2026;
(11) S. No. 26 and the entries relating thereto shall be omitted with effect from the 1st day of May,2026;
(12) S. No. 27 and the entries relating thereto shall be omitted with effect from the 1st day of May,2026;
(13) S. No. 30 and the entries relating thereto shall be omitted with effect from the 1st day of May,2026;
(14) S. No. 31 and the entries relating thereto shall be omitted with effect from the 1st day of May,2026;
(15) S. No. 32 and the entries relating thereto shall be omitted with effect from the 1st day of May,2026;

Official copy of the circular has been attached