[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II,
SECTION-3, SUB-SECTION (ii)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 32/2026-CUSTOMS (N.T.)
New Delhi, 30
th
March, 2026
9 Chaitra, 1948 (SAKA)
S.O. … (E).– In exercise of the powers conferred by sub-section (2) of section 14 of the
Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being
satisfied that it is necessary and expedient to do so, hereby makes the following amendments
in the notification of the Government of India in the Ministry of Finance (Department of
Revenue), No. 36/2001-Customs (N.T.), dated the 3
rd
August, 2001, published in the Gazette
of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated
the 3
rd
August, 2001, namely:-
In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following
Tables shall be substituted, namely: -
“TABLE-1
Sl. No.
Chapter/ heading/
sub-heading/tariff
item
Description of goods
Tariff value
(US $Per Metric
Tonne)
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 1141
2 1511 90 10 RBD Palm Oil 1162
3 1511 90 90 Others – Palm Oil 1152
4 1511 10 00 Crude Palmolein 1167
5 1511 90 20 RBD Palmolein 1170
6 1511 90 90 Others – Palmolein 1169
7 1507 10 00 Crude Soya bean Oil 1224
8 7404 00 22 Brass Scrap (all grades) 7117
TABLE-2
Sl.
No.
Chapter/ heading/
sub-heading/tariff
item
Description of goods
Tariff value
(US $)
(1) (2) (3) (4)
1.
71 or 98
Gold, in any form, in respect of which the
benefit of entries at serial number 194 of
the Notification No. 45/2025-Customs
dated 24.10.2025 is availed
1450 per 10
grams
2.
71 or 98
Silver, in any form, in respect of which the
benefit of entries at serial number 195 of
the Notification No. 45/2025-Customs
dated 24.10.2025 is availed
2201 per
kilogram
3.
71
(i) Silver, in any form, other than
medallions and silver coins having silver
content not below 99.9% or semi-
manufactured forms of silver falling under
sub-heading 7106 92;
(ii) Medallions and silver coins having
silver content not below 99.9% or semi-
manufactured forms of silver falling under
sub-heading 7106 92, other than imports
of such goods through post, courier or
baggage.
Explanation. - For the purposes of this
entry, silver in any form shall not include
foreign currency coins, jewellery made of
silver or articles made of silver.
2201 per
kilogram
4.
71
(i) Gold bars, other than tola bars,
bearing manufacturer’s or refiner’s
engraved serial number and weight
expressed in metric units;
(ii) Gold coins having gold content not
below 99.5% and gold findings, other than
imports of such goods through post,
courier or baggage.
Explanation. - For the purposes of this
entry, “gold findings” means a small
component such as hook, clasp, clamp,
pin, catch, screw back used to hold the
whole or a part of a piece of Jewellery in
place.
1450 per 10
grams
TABLE-3
Sl.
No.
Chapter/ heading/
sub-heading/tariff
item
Description of goods
Tariff value
(US $ Per Metric Ton)
(1) (2) (3) (4)
1 080280 Areca nuts 7020 (i.e., no change)”
2. This notification shall come into force with effect from the 31
st
day of March, 2026.
[F. No. 467/01/2026-Cus.V]
(Indrajit Panda)
Under Secretary to the Govt. of India
Note: - The principal notification was published in the Gazette of India, Extraordinary, Part-
II, Section-3, Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3
rd
August, 2001, vide number S. O. 748 (E), dated the 3
rd
August, 2001 and was last amended
vide Notification No. 28/2026-Customs (N.T.), dated the 20
th
March 2026 e-published in the
Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 1479
(E), dated 20
th
March 2026.
