Notification No.: 68/2026-Customs (N.T.) | S.O. 4261(E) dated July 31, 2026
Applicable Act: Customs Act, 1962 (52 of 1962)
Applicable Section: Section 14(2)
Effective Date: August 1, 2026
The Central Board of Indirect Taxes and Customs has amended Notification No. 36/2001-Customs (N.T.), dated August 3, 2001, by substituting Table-1, Table-2, and Table-3 in their entirety. The revised tariff values are as follows:
TABLE-1 (US $ per Metric Tonne)
| Tariff Item | Description | Tariff Value |
|---|---|---|
| 1511 10 00 | Crude Palm Oil | 1211 |
| 1511 90 10 | RBD Palm Oil | 1212 |
| 1511 90 90 | Others – Palm Oil | 1212 |
| 1511 10 00 | Crude Palmolein | 1222 |
| 1511 90 20 | RBD Palmolein | 1225 |
| 1511 90 90 | Others – Palmolein | 1224 |
| 1507 10 00 | Crude Soya bean Oil | 1255 |
| 7404 00 22 | Brass Scrap (all grades) | 7639 |
TABLE-2 (US $)
| Description | Tariff Value |
|---|---|
| Gold (any form) – benefit under S. No. 194 of Notification 45/2025-Customs dated 24.10.2025 availed | 1323 per 10 grams |
| Silver (any form) – benefit under S. No. 195 of Notification 45/2025-Customs dated 24.10.2025 availed | 1875 per kg |
| Silver (any form) other than medallions/coins ≥99.9% or semi-manufactured under sub-heading 7106 92; and medallions/silver coins ≥99.9% or semi-manufactured under 7106 92 other than imports through post/courier/baggage. Explanation: Silver in any form excludes foreign currency coins, jewellery or articles made of silver. | 1875 per kg |
| Gold bars (other than tola bars) bearing engraved serial number and weight in metric units; Gold coins ≥99.5% gold content; and gold findings – other than imports through post/courier/baggage. Explanation: “Gold findings” means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold jewellery in place. | 1323 per 10 grams |
TABLE-3 (US $ per Metric Tonne)
| Tariff Item | Description | Tariff Value |
|---|---|---|
| 080280 | Areca nuts | 10785 (no change) |
The principal notification was last amended vide Notification No. 63/2026-Customs (N.T.), dated July 15, 2026.
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