The Central Board of Indirect Taxes & Customs (CBIC) has said that 31 notifications related with Custom Duty have been merged into one to promote ease of doing business.
“31 Customs Duty Notifications merged into ONE consolidated Notification viz Notification No 45/2025 dated 24th October 2025. It will be effective from 1st November 2025. A step towards simplification, transparency and ease of doing business,” the indirect tax body said in a social media post. This will be effective from November 1, 2025.”
Later in a set of ‘Frequently Asked Questions (FAQ)’, the board said that instead of referring to 31 separate notifications, the exemptions/concessional rates contained in these 31 notifications are now available in this single notification.
However, there have been two minor changes. First, exemption to supplies by Air India Engineering Services Limited (M/s AIESL) and the current entry will now cover three specific B-737 and two specific B-777 aircrafts maintained and operated by Indian Air Force.
Second, provision related with 5 per cent Basic Custom Duty (BCD) for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated and live) and Mon component Insulins has been removed.
CBIC also clarified that there is no change in the validity of the exemptions notified across various years. Unless otherwise specified, “the conditional exemptions/concessions on basic customs duty will lapse as per provisions of Section 25(4A) of the Customs Act,” it said.
