[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 16/2026-Customs
New Delhi, the 12
th
May, 2026
G.S.R……(E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962) read with sections 110 of the Finance Act, 2018 (13 of 2018) and 124 of the Finance Act, 2021
(13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby
amends the following notifications of the Government of India in the Ministry of Finance (Department of
Revenue), specified in column (2) of the TABLE below, to the extent specified in the corresponding entries in
column (3) of the said TABLE, namely:-
TABLE
S. No. Notification No. and
Date
Amendments
(1) (2) (3)
1. 11/2018-Customs, dated
the 2
nd
February, 2018,
published in the Gazette
of India, Extraordinary,
Part II, Section 3, Sub-
section (i), vide number
G.S.R. 114(E), dated the
2
nd
February, 2018
In the said notification, in the TABLE,-
(i) against Sl. No. 1, in column (2), for the figures “7108,”, the figures “7107,
7108, 7109, 7111, 7112,” shall be substituted;
(ii) Sl. No. 54A and the entries relating thereto shall be omitted;
(iii) for Sl. No. 56A and the entries relating thereto, the following Sl. No.
and entries shall be substituted, namely:-
(1) (2)
“56A. All goods falling under heading 7118.”;
2. 11/2021-Customs, dated
the 1
st
February, 2021,
published in the Gazette
of India, Extraordinary,
Part II, Section 3, Sub-
section (i), vide number
G.S.R. 69(E), dated the 1
st
February, 2021
In the said notification,
(A) in the TABLE,-
(i) against Sl. No. 15A, in column (4), for the entry, the entry
"5.4%" shall be substituted;
(ii) against Sl. No. 15B, in column (4), for the entry, the entry
"4.35%" shall be substituted;
(iii) against Sl. No. 15C, in column (4), for the entry, the entry
"4.35%" shall be substituted;
(iv) against Sl. No. 15D, in column (4), for the entry, the entry
"5%" shall be substituted;
(v) for Sl. No. 15E and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2) (3) (4)
“15E. 7112 Spent catalyst or ash containing precious
metals
Provided that the importer follows the
procedure set out in
the Customs (Import of Goods at
Concessional Rate of Duty or for
Specified End Use) Rules, 2022:
Provided further that the importer at
4.35%”;
the time and place of clearance: —
(a) gives an undertaking to the
Deputy Commissioner
of Customs or Assistant
Commissioner of
Customs, as the case may
be, regarding percentage of
precious metals contained
in spent catalyst or Ash
containing precious metal
being imported and to the
effect that the said goods
are imported for recovery
of precious metals.;
(b) produces a certificate from
the Ministry of
Environment, Forest and
Climate Change before the
Deputy Commissioner
of Customs or Assistant
Commissioner of
Customs, as the case may
be, permitting import of
spent catalyst or Ash
containing precious metal
for recovery or recycling
purposes.
(vi) after Sl. No. 15E and the entries relating thereto, the following
Sl. No. and entries shall be inserted, namely:-
(1) (2) (3) (4)
“15EA. 7112 All goods other than those mentioned at
Sl. No. 15E
5%”;
(vii) for Sl. No 15F and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely: -
(1) (2) (3) (4)
“15F. 7113 (i) Gold findings;
(ii) Silver findings;
(iii) Platinum findings.
Explanation. - For the purposes of this
entry, gold, silver or platinum findings
mean 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
5%
5%
5.4%”;
(viii) for Sl. No 15G and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely: -
(1) (2) (3) (4)
“15G. 7118 All goods 5%”;
(ix) after Sl. No. 15G and the entries relating thereto, the following
Sl. Nos. and entries shall be inserted, namely:-
(1) (2) (3) (4)
“15H. 7107
00 00
All goods 5%
15I. 7109
00 00
All goods 5%
15J. 7111
00 00
All goods 5.4%
15K. 7106,
7108
Gold and Silver covered under Sl. No. 1
of TABLE of notification No. 57/2000-
Customs dated 8
th
May, 2000 vide
number G.S.R.413(E), dated the 8th
May, 2000
4.35%
15L. 71 All goods on which exemption from
basic customs duty is claimed and
allowed under notification No. 57/2000-
Customs, dated 8
th
May, 2000 vide
number G.S.R.413(E), dated the 8th
May, 2000, other than those mentioned
at Sl. No. 15K
Nil”;
(B) in the ANNEXURE, Sl. No. 11 and the entries relating thereto shall
be omitted.
2. This notification shall come into force on the 13
th
day of May, 2026.
[F. No. 354/04/2026-TRU]
Dheeraj Sharma
Under Secretary to the Government of India
Note:-
1. The principal notification No. 11/2018-Customs, dated the 2
nd
February, 2018, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 114(E), dated the 2
nd
February 2018, and was last amended vide notification No. 14/2026-Customs, dated the 30
th
April, 2026,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 330(E)
dated the 30
th
April, 2026.
2. The principal notification No. 11/2021-Customs, dated the 1
st
February, 2021, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E) dated the 1
st
February, 2021, and was last amended vide notification No. 3/2026-Customs, dated the 1
st
February, 2026,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 84(E)
dated the 1
st
February, 2026.
