Notification/Circular No.: 71/2026-Customs (N.T.), S.O. 4720(E) dated August 25, 2026
Applicable Act/Rules: Customs Act, 1962
Applicable Section/Rule: Section 14(2)
Effective Date: August 26, 2026
The Central Board of Indirect Taxes and Customs issued Notification No. 71/2026-Customs (N.T.) dated August 25, 2026, under section 14(2) of the Customs Act, 1962, amending the Government of India, Ministry of Finance (Department of Revenue), Notification No. 36/2001-Customs (N.T.) dated August 3, 2001.
In Notification No. 36/2001-Customs (N.T.), the existing Table-1, Table-2 and Table-3 have been substituted with revised tables specifying tariff values for the goods covered therein.
Under Table-1, the tariff values specified for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soybean oil and brass scrap remain at US $1,208, US $1,220, US $1,214, US $1,227, US $1,230, US $1,229, US $1,257 and US $7,945 per metric tonne, respectively.
Under Table-2, tariff values of gold and silver covered under the specified entries remain at US $1,500 per 10 grams for gold and US $2,097 per kilogram for silver. The table also specifies tariff values for silver in the forms and circumstances stated therein and for gold bars, gold coins and gold findings covered by the respective entries.
Under Table-3, the tariff value for areca nuts under tariff item 080280 remains at US $11,574 per metric tonne.
The notification shall come into force with effect from August 26, 2026.
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