Notification No. 15/2026-Customs (further amendments to Notification No. 45/2025-Customs: basic customs duty on gold, silver, dore and other precious-metal goods)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 15/2026-Customs New Delhi, the 12th May, 2026 G.S.R……(E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 45/2025-Customs, dated the 24 th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025, namely: — In the said notification, in TABLE I, - (1) against S. No. 192, in column (4), for the entry "5%", the entry "10%" shall be substituted; (2) against S. No. 193, in column (4), for the entry "5%", the entry "10%" shall be substituted; (3) against S. No. 194, in column (4), for the entry "5%", at both the places, the entry "10%" shall be substituted; (4) against S. No. 195, in column (4), for the entry "5%", the entry "10%" shall be substituted; (5) against S. No. 196, in column (4), for the entry "5%", the entry "10%" shall be substituted; (6) against S. No. 197, in column (4), for the entry "5%", the entry "10%" shall be substituted; (7) after S. No. 200 and the entries relating thereto, the following S. No. and entries shall be inserted, namely :- ```text (1) (2) (3) (4) (5) (6) “200A. 7112 Spent catalyst or ash containing 10% - 3 and 24”; precious metals: Provided that nothing contained in this S. No. shall have effect after the 31st March, 2027 ``` (8) for S. No. 202 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:- ```text (1) (2) (3) (4) (5) (6) “202. 7107 00 00, All goods other than those 10% - -”; 7109 00 00, mentioned at S. No. 200A 7110 11 11, 7110 11 19, 7110 11 21, 7110 11 29, 7110 19 10, 7110 19 90, 7110 21 00, 7110 29 00, 7110 41 00, 7110 49 00, ``` <!-- page break --> 7111 00 00, 7112, 7118 (9) against S. No. 203, in column (4), for the entry "5%", the entry "10%" shall be substituted; ```text 2. This notification shall come into force on the 13th day of May, 2026. [F. No. 354/04/2026-TRU] (Dheeraj Sharma) Under Secretary to the Government of India ``` Note: - The principal notification No. 45/2025-Customs, dated the 24th October, 2025, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 781(E), dated the 24th October, 2025 and was last amended vide notification No. 06/2026-Customs, dated the 12th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R.181 (E), dated the 12th March, 2026. <!-- page break -->