Notification/Circular No. 15/2026-Customs dated May 12, 2026
Applicable Act/Rule: Customs Act, 1962 read with Customs Tariff Act, 1975
Applicable Section/Rule: Section 25(1)of the Customs Act, 1962 read with Section 3(12) of the Customs Tariff Act, 1975
Effective Date: May 13, 2026
Central Government issued further amendments to Notification No. 45/2025-Customs dated October 24, 2025 issued by the Ministry of Finance (Department of Revenue). The amendments modify entries in TABLE I relating to specified tariff headings under Chapter 71, including goods falling under headings 7107, 7109, 7110, 7111, 7112 and 7118.
The notification substitutes the entry “5%” with “10%” against S. Nos. 192, 193, 194, 195, 196, 197 and 203 in column (4) of TABLE I. The notification also inserts new S. No. 200A relating to “Spent catalyst or ash containing precious metals” under heading 7112 with entry “10%”.
The notification further substitutes entries against S. No. 202 relating to tariff headings 7107 00 00, 7109 00 00, specified tariff items under heading 7110, heading 7111 00 00, heading 7112 and heading 7118 for “All goods other than those mentioned at S. No. 200A” with rate entry “10%”.
The notification provides that S. No. 200A shall have effect up to March 31, 2027 and further provides that the notification shall come into force on the 13th day of May, 2026.
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