The CBIC has issued Notification No. 44/2025–Customs dated October 24, 2025, bringing wide-ranging amendments to existing customs exemption notifications. This move aims to harmonize these with the newly consolidated Notification No. 45/2025–Customs dated October 24, 2025, which prescribes effective customs duty structures and exemptions across sectors.
Purpose of the Notification
The notification, issued under Section 25(1) of the Customs Act, 1962, rationalizes and updates earlier exemption frameworks by aligning their references to the latest tariff structures and exemption tables introduced through Notification No. 45/2025–Customs.
Key Amendments Introduced
Notification No. 11/2018–Customs (Social Welfare Surcharge Exemption):
- Updated serial numbers for goods under tariff headings such as 2106, 8541, 8711, 9028, 9802, 9804, and 9503, linking them to relevant entries under Table I of Notification No. 45/2025–Customs.
- Certain obsolete serial numbers have been omitted, substituted and amended for clarity and uniformity.
Notification No. 8/2020–Customs (Health Cess Exemption for Medical Devices):
- Revised serial numbers and descriptions now reference medical, surgical, dental, and veterinary products listed under Table III of Notification No. 45/2025–Customs.
- Ensures consistency for exemptions granted under Health Cess regulations.
Notification No. 11/2021–Customs (Agriculture Infrastructure and Development Cess):
- Updates effective AIDC rates and tariff references for goods such as tyres, gold, motor vehicles, measuring instruments, toys, and aircraft components.
- Introduces new entries linked to 45/2025–Customs for specific chapters, ensuring alignment of concessional AIDC rates.
Notification No. 52/2017–Customs (Effective Duty Rate):
- Amended to incorporate cross-references to the new master notification for determining effective rates on specified imports.
Rationale and Impact
The amendments under Notification No. 44/2025–Customs are technical in nature but carry significant operational impact. By realigning older exemption notifications (11/2018, 8/2020, 11/2021, 52/2017) with the restructured tariff and exemption framework of Notification No. 45/2025–Customs, CBIC aims to:
- Streamline customs procedures,
- Avoid duplication or conflicting serial references,
- Improve compliance clarity for importers and customs officers.
This rationalization supports India’s broader customs modernization and trade facilitation goals, ensuring consistency across surcharge, cess, and duty notifications.
Effective Date
This notification shall come into force from November 01, 2025.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/10/CBIC-NNo.-44-2025-–Customs.pdf
