In line with India’s commitments under the India–EFTA Trade and Economic Partnership Agreement (TEPA), particularly with Switzerland, the Central Government has notified amendments to the customs duty structure on specified goods.
The changes have been notified vide CBIC’s Notification No. 51/2025–Customs dated 30th December, 2025, issued under sub-section (1) of Section 25 of the Customs Act, 1962, amending Notification No. 41/2025–Customs dated 30th September, 2025.
Key Features of the Notification
- The notification substitutes Table I of the earlier customs notification to reflect revised Basic Customs Duty (BCD) rates on a wide range of tariff items.
- The revisions are intended to operationalise tariff concessions under the India–EFTA framework, with a focus on facilitating trade with Switzerland, one of India’s key EFTA partners.
- The updated tariff schedule spans agricultural products, animal and fishery products, food items, seeds, fruits, spices, cereals and other goods, in accordance with India’s negotiated commitments.
- For several tariff lines, customs duties have been reduced or rationalised, including nil or concessional rates, enabling preferential market access for EFTA countries.
- Additional Duty of Customs (AIDC) and Health Cess continue to remain nil, unless otherwise specified.
Objective and Impact
The notification is expected to:
- Deepen trade and economic cooperation between India and EFTA countries, especially Switzerland,
- Provide greater predictability and transparency to traders and industry,
- Support domestic value chains through phased and calibrated tariff liberalisation, and
- Improve access to high-quality imports and industrial inputs.
The notification has been published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) and comes into effect from the date of its publication.
Detailed tariff-wise changes are available in the notification.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/CBIC-India-EFTA-Switzerland-No.-51-2025-Customs.pdf
