On October 24, 2025, the Central Board of Indirect Taxes and Customs (CBIC) released Letter No. D.O. CBIC-190341/168/2025-TRU dated October 24, 2025, announcing a consolidation of multiple customs duty exemption notifications into a unified structure.
A new master notification—Notification No. 45/2025-Customs, dated October 24, 2025 will come into effect from 1st November 2025. Its purpose is to merge the earlier principal notification (Notification No. 50/2017-Customs) and 30 standalone exemption notifications, alongside minor amendments to two specific entries.
Changes Made:
The major adjustments are as follows:
With effect from 1st November 2025, Notification No. 45/2025-Customs supersedes Notification No. 50/2017-Customs (dated June 30, 2017) and the 30 listed standalone notifications.
The existing duty exemptions and concession entries under the earlier notifications are largely retained. The CBIC explicitly states that “existing concessions are not disturbed” except for two specific changes.
- First, the modification of Serial No. 5 of Notification No. 39/96-Customs (dated July 23, 1996) to broaden an exemption for supplies made out of warehoused goods by Air India Engineering Services Limited (AIESL) covering three B-737 and two B-777 aircraft maintained and operated by the Indian Air Force. They are now explicitly exempt under any chapter. In practical terms, this means that parts and goods imported by AIESL for maintenance of those aircraft attract no customs duty (column 4 = Nil). This corresponds to an update of serial No.5 of earlier Notification 39/96-Customs.
- Second, omission of entry 166A from the erstwhile Notification 50/2017-Customs which had prescribed a 5% basic customs duty for bulk drugs used in manufacture of poliomyelitis vaccines (inactivated and live) and nanocomponent insulins. In the consolidated notification, this 5% entry is omitted. These drug imports are already covered by other nil-duty provisions, so the 5% entry has been dropped.
GST Alignment Notifications:
- Concurrently, the GST rate schedules have been amended to align with the customs consolidation. Notifications No. 18/2025-Central Tax (Rate), 18/2025-UT Tax (Rate), and 18/2025-IGST (Rate) (all dated October 24, 2025) amend earlier GST notifications (Nos.26/2018 CT/UT, 27/2018 IGST) to replace outdated cross-references with the new consolidated lists. In particular, references to “erstwhile List 34” (linked to an exempt entry in Notification 50/2017) have been replaced by new Lists 13, 14, 15 for Entry 198 in Notification 45/2025. These amendments preserve existing IGST exemptions for specified public sector banks and entities as before.
List of Notifications Rescinded / Superseded
Below is a detailed annexure table summarising the old notifications, which have been subsumed under Notification No. 45/2025-Customs. The table lists each rescinded notification with its date of issue, and the new effective reference being Notification 45/2025-Customs.
| S. No. | Notification superseded | Date of Issue | Status / Replacement |
| 1 | No. 1/2025-Customs | Jan 16, 2025 | Superseded |
| 2 | No. 57/2022-Customs | Nov 17, 2022 | Superseded |
| 3 | No. 32/2019-Customs | Sep 30, 2019 | Superseded |
| 4 | No. 19/2019-Customs | Jul 6, 2019 | Superseded |
| 5 | No. 86/2017-Customs | Nov 14, 2017 | Superseded |
| 6 | No. 36/2017-Customs | Jun 30, 2017 | Superseded |
| 7 | No. 37/2017-Customs | Jun 30, 2017 | Superseded |
| 8 | No. 29/2017-Customs | Jun 30, 2017 | Superseded |
| 9 | No. 41/2017-Customs | Jun 30, 2017 | Superseded |
| 10 | No. 32/2017-Customs | Jun 30, 2017 | Superseded |
| 11 | No. 30/2017-Customs | Jun 30, 2017 | Superseded |
| 12 | No. 16/2017-Customs | Apr 20, 2017 | Superseded |
| 13 | No. 5/2017-Customs | Feb 2, 2017 | Superseded |
| 14 | No. 130/2010-Customs | Dec 23, 2010 | Superseded |
| 15 | No. 81/2005-Customs | Sep 8, 2005 | Superseded |
| 16 | No. 121/2003-Customs | Aug 1, 2003 | Superseded |
| 17 | No. 25/1998-Customs | Jun 2, 1998 | Superseded |
| 18 | No. 39/1996-Customs | Jul 23, 1996 | Superseded (with minor modification in S. No. 5) |
| 19 | No. 51/1996-Customs | Jul 23, 1996 | Superseded |
| 20 | No. 50/1996-Customs | Jul 23, 1996 | Superseded |
| 21 | No. 154/1994-Customs | Jul 13, 1994 | Superseded |
| 22 | No. 152/1994-Customs | Jul 13, 1994 | Superseded |
| 23 | No. 148/1994-Customs | Jul 13, 1994 | Superseded |
| 24 | No. 147/1994-Customs | Jul 13, 1994 | Superseded |
| 25 | No. 146/1994-Customs | Jul 13, 1994 | Superseded |
| 26 | No. 104/1994-Customs | Mar 16, 1994 | Superseded |
| 27 | No. 207/1989-Customs | Jul 17, 1989 | Superseded |
| 28 | No. 326/1983-Customs | Dec 23, 1983 | Superseded |
| 29 | No. 80-Customs | Aug 29, 1970 | Superseded |
| 30 | No. 3-Customs | Jan 8, 1957 | Superseded |
Except as noted below, all exemptions, concessional duties and conditions from the above notifications remain in force via Notification 45/2025.
CBIC FAQs – Clarifications and Operational Impact:
CBIC has issued a set of FAQs to explain the consolidation. Key clarifications include:
- Fresh Notification: Yes, 45/2025 is a new notification. It supersedes Notification 50/2017-Customs (June 30, 2017) and 30 other standalone exemption notifications. From November 01, 2025, exemptions should be claimed under NN. 45/2025 rather than the older notifications.
- Retention of Benefits: All existing exemptions and concessions continue unabated. The FAQs emphasize that there is no curtailment of any benefit: “all existing benefits and duty exemptions… continue with the trade enjoying the same uninterrupted privileges”. In other words, if an importer was eligible for an exemption earlier, it remains available (now via the corresponding entry in NN. 45/2025) under the same conditions and time limits as before. The validity periods of conditional exemptions are not extended by this move; they continue to expire as originally provided.
- Conditional Exemptions: The FAQs reiterate that conditional exemptions (those subject to safeguards under section 25(4A) of the Customs Act) remain governed by the same law. Importers must still furnish the usual guarantees and comply with any utilization conditions. This consolidation does not remove any procedural requirements.
- Documentation and References: Going forward, importers, exporters and customs brokers should cite Notification No. 45/2025 in documents and submissions. The FAQs note that this single notification (with its tables and annexures) replaces the fragmented references of the past, thereby reducing confusion. For example, where previously one might cite an entry in Notification No. 50/2017, one will now cite the corresponding entry number in 45/2025.
- Examples and Illustrations: CBIC’s FAQs include illustrative scenarios to ease the transition. For instance, if a goods import qualified for nil duty under a superseded notification, the importer can seamlessly claim the exemption under Notification 45/2025 (the FAQs walk through such cases). These examples confirm that no additional conditions are imposed.
- GST Alignment: The FAQs also clarify the impact on GST compliance. They explain that the amendments in notifications 18/2025-CT/UT/IGST merely update tariff reference lists, so the treatment of IGST on these goods remains the same as before (e.g. banks and entities previously exempt from IGST continue to be exempt).
- Effective Date: All of these changes – Customs Notification 45/2025 and its consequential amendments (including GST) – are effective from November 01, 2025. Any goods imported on or after that date should be assessed under the new notification framework.
In summary, Notification 45/2025-Customs streamlines 31 earlier notifications into one while preserving existing duty reliefs. Importers should note the two specific changes (AIESL supplies and vaccine/insulin drug entries) and otherwise apply the consolidated entries in place of former references. CBIC’s FAQs and the PIB press release underscore that this is a trade-friendly, non-disruptive reform – a consolidation for ease of reference, not a redefinition of exemptions
Our Comments:
The CBIC’s consolidation through Notification No. 45/2025–Customs integrates 31 notifications into one legal instrument to facilitate easier compliance and uniform application. Apart from the two limited modifications and the necessary alignment of related GST and cess notifications, the exemptions remain substantively the same. The CBIC has reiterated that this rationalization aims to simplify customs administration, enhance transparency, and promote ease of doing business, without altering the scope or validity of any existing exemptions. All provisions of the consolidated notification shall take effect from 1st November 2025.
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