Notification/Circular No.: 32/2026-Customs (N.T.) (S.O. 1660(E)) dated March 30, 2026
Applicable Act/Rule: Customs Act, 1962
Effective Date: March 31, 2026
Central Board of Indirect Taxes and Customs issued this notification to amend Notification No. 36/2001-Customs (N.T.), dated August 3, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii).
The notification substitutes Table-1, Table-2, and Table-3 of Notification No. 36/2001-Customs (N.T.). The substituted tables prescribe tariff values for specified goods including crude and refined palm oil, palmolein, crude soybean oil, brass scrap, gold, silver, and areca nuts. The changes apply to imports of the specified goods falling under the respective tariff headings and descriptions mentioned in the tables.
“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 | 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 | 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 | 080280 | Areca nuts | 7020 (i.e., no change) |
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