Notification No. 75/2026-Customs (N.T.) (tariff values: substitutes TABLES 1-3 of Notification No. 36/2001-Customs (N.T.); gold US$ 1373 per 10 grams)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION-3, SUB-SECTION (ii)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 75/2026-CUSTOMS (N.T.) New Delhi,15th September, 2026 24 Bhadra, 1948 (SAKA) S.O. … (E).– In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3 rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:- In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted, namely: - “TABLE-1 ```text Chapter/ heading/ Tariff value Sl. No. sub-heading/tariff Description of goods (US $Per Metric item Tonne) (1) (2) (3) (4) 1 1511 10 00 Crude Palm Oil 1219 2 1511 90 10 RBD Palm Oil 1231 3 1511 90 90 Others – Palm Oil 1225 4 1511 10 00 Crude Palmolein 1239 5 1511 90 20 RBD Palmolein 1242 6 1511 90 90 Others – Palmolein 1241 7 1507 10 00 Crude Soya bean Oil 1268 8 7404 00 22 Brass Scrap (all grades) 8218 TABLE-2 Sl. Chapter/ heading/ Description of goods No. sub-heading/tariff Tariff value item (US $) (1) (2) (3) (4) Gold, in any form, in respect of which the benefit of entries at serial number 194 1373 per 10 1. 71 or 98 of the Notification No. 45/2025-Customs grams dated 24.10.2025 is availed Silver, in any form, in respect of which the benefit of entries at serial number 195 2028 per 71 or 98 of the Notification No. 45/2025-Customs kilogram (i.e., 2. dated 24.10.2025 is availed no change) ``` <!-- page break --> (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-2028 per manufactured forms of silver falling ```text 3. 71 kilogram 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. (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, 1373 per 10 4. 71 courier or baggage. grams

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. TABLE-3 Sl. Chapter/ heading/ Description of goods No. sub-heading/tariff Tariff value item (US $ Per Metric Ton) (1) (2) (3) (4) 1 080280 Areca nuts 11574 (i.e., no change)” ``` 2. This notification shall come into force with effect from the 16th day of September, 2026. [F. No. 467/01/2026-Cus.V] INDRAJIT PANDA, Under Secretary Note: - The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3rd August, 2001, vide number S. O. 748 (E), dated the 3rd August, 2001 and was last amended vide Notification No. 72/2026-Customs (N.T.), dated the 31st August 2026, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 4811 (E), dated 31st August, 2026. <!-- page break -->