Union Budget | 2025-26 | CUSTOMS | Notification

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Explanatory Memoranda to Customs and Central Excise Notifications 

Seeks to Amend Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 to extend certain timelines 

Seeks to further amend notification No. 153/94-Customs dated 13th July, 1994 

Seeks to further amend notification No. 19/2019 dated 06th July 2019 

Seeks to further amend notification No. 25/2002-Customs, dated the 1st March, 2002 so as to add capital goods to the already existing list of capital goods exempted from basic customs duty for manufacture of lithium-ion battery of mobile phones and electrically operated vehicles 

Seeks to further amend notification No. 57/2017 dated 30th June, 2017 so as to change BCD rates on inputs/parts used for manufacture of parts of cellular mobile phones along with other high technology telecom equipments 

Seeks to further amend notification No. 16/2017-Customs, dated the 20th April, 2017 so to exempt certain drugs for supply under Patient Assistance Programme run by specified pharmaceutical companies 

Seeks to further amend notification No. 22/2022-Customs, dated the 30th April, 2022 

Seeks to further amend notification No. 11/2018-Customs dated 02th February, 2018 so as to exempt specified goods from the whole of levy of Social Welfare Surcharge 

Seeks to further amend notification No. 11/2021-Customs dated the 01st February, 2021 to prescribe effective rates of AIDC to certain goods 

Seeks to further amend notification No. 50/2017-Customs dated the 30th June, 2017 so as to notify BCD related changes 

Seeks to exempt the import duty on goods which are being rationalized in the tariff 

Seeks to further amend notification No. 27/2011-Customs dated 30th June, 2017 so as to reduce the export duty on crust leather