The Government of India has issued Notification No. 09/2026-Customs dated 31st March, 2026, published in the Gazette of India (Extraordinary), bringing amendments to the existing customs duty framework in alignment with India’s commitments under Free Trade Agreements (FTAs), particularly the UAE FTA (5th tranche implementation).
Exercising powers under Section 25(1) of the Customs Act, 1962, the Central Government has amended Notification No. 22/2022-Customs dated 30 April 2022, considering it necessary in public interest. The amendment provides for a comprehensive revision of tariff concessions applicable to a wide range of imported goods.
As part of the notification, the Government has substituted the existing Table I, Table II and Table III with revised tariff schedules. These updated tables prescribe the Basic Customs Duty (BCD) rates for numerous tariff lines, thereby restructuring the duty framework for eligible goods.
The revised duty structure introduces differential tariff rates, including nil (0%) duty for a large number of goods, while other items attract concessional rates such as 5%, 8%, 10%, 15% and 18%, depending on the product category. This calibrated approach ensures both trade facilitation and protection of domestic interests.
The notification covers a wide spectrum of sectors, including agricultural products, marine goods, textiles, gems and jewellery, and various industrial inputs. The detailed tariff lines and applicable duty rates are provided in the substituted schedules annexed to the notification.
This measure is aimed at enhancing bilateral trade, reducing import costs, and strengthening economic engagement with partner countries, particularly under the UAE FTA framework. It is also expected to improve supply chain efficiency and provide greater market access for businesses.
The revised provisions shall come into force from the date of publication of the notification, i.e., 31st March, 2026, unless otherwise specified.
The Complete Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/UAE-5th-Tranche-FTA-Customs-Notification.pdf
