CBIC Issues Letter on new Comprehensive Customs Notification No. 45/2025-Customs, Effective from November 01, 2025

The CBIC, via Letter No. D.O. CBIC-190341/168/2025-TRU dated October 24, 2025, announced the merger of 30 standalone Customs notifications with Notification No. 50/2017-Customs as a trade facilitation measure. The new consolidated Notification No. 45/2025-Customs supersedes the earlier one, with effect from November 1, 2025. Minor modifications were made to S. No. 5 of Notification No. 39/96-Customs and entry 166A of the erstwhile 50/2017-Customs was omitted. Related consequential amendments were issued through notifications 44/2025-Customs, 18/2025-Central Tax (Rate), 18/2025-UT Tax (Rate), and 18/2025-IGST (Rate). Field formations are advised to publicize and report any discrepancies.

Currently, the effective customs duty rates operate either through the First Schedule to the Customs Tariff Act, 1975 or through exemption notifications issued under Section 25(1) of the Customs Act which empowers the Central Government to grant partial or full exemption either conditionally or unconditionally. Apart from notification No. 50/2017-Customs dated 30.6.2017, there are other stand-alone notifications which have been issued from time to time for specific purposes.

As a measure of trade facilitation, 30 standalone notifications have been merged with notification No. 50/2017-Customs dated 30.6.2017. The list of the 30 notifications is at Annexure. Aside from minor modifications in S. No. 5 of notification No. 39/96-Customs dated 23.7.1996 and omission of entry no. 166A of erstwhile notification No. 50/2017-Customs dated 30.6.2017, no changes have been made to existing entries. Accordingly, notification No. 45/2025 dated 24th October, 2025 has been issued in supersession of notification No. 50/2017-Customs dated 30.6.2017 and the 30 notifications mentioned in the Annexure.

The consequential changes have been notified as under:

These changes will come into effect from 1st November, 2025.

May I request you to disseminate this information with your field formations and also give wide publicity for information of trade and industry.

While utmost care has been taken to ensure that existing concessions are not disturbed, the possibility of an inadvertent error cannot be ruled out. May I, therefore, request you to kindly go through the notification and in case of doubt or difficulty on any issue, to please bring it immediately to my notice at js-tru1@gov.in or to the notice of Ms. Puneeta Bedi, Director (TRU-I) (Tel: 011-23092236, email: maliabedi83@gov.in), Ms. Amreeta Titus, Director (TRU-I) (Tel: 011-23092753, email: amreeta.titus@gov.in), or Mr. Debjyoti Burman, TO (TRU-I) (Tel: 011-23095558, email: debjyoti.burman05@gov.in).

Annexure

The Letter can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/10/DO-letter-on-new-merged-Customs-notification-24.10.2025.pdf