CBIC / GST notification 15/2026-Customs · 12 May 2026
Official title
15/2026-Customs : Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025, so as to notify BCD related changes.
Official record
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Check the official recordThe Central Government has amended notification No. 45/2025-Customs to revise the Basic Customs Duty (BCD) rates for specific goods. The notification increases the BCD rate from 5% to 10% for items listed under serial numbers 192, 193, 194, 195, 196, 197, and 203 of Table I. Additionally, it inserts a new entry for spent catalyst or ash containing precious metals (S. No. 200A) with a 10% BCD rate, effective until March 31, 2027. It also substitutes the entry for S. No. 202 to cover various precious metal goods at a 10% BCD rate. These changes are effective from May 13, 2026.
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[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 24th 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 :-
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|---|---|---|---|---|
| “200A. | 7112 | Spent catalyst or ash containing precious metals: Provided that nothing contained in this S. No. shall have effect after the 31st March, 2027 | 10% | - | 3 and 24”; |
(8) for S. No. 202 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|---|---|---|---|---|
| “202. | 7107 00 00, 7109 00 00, 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, 7111 00 00, 7112, 7118 | All goods other than those mentioned at S. No. 200A | 10% | - | -”; |
(9) against S. No. 203, in column (4), for the entry "5%", the entry "10%" shall be substituted;
[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.
