Amendment to India-UAE CEPA Customs Duty Rates
CBIC / GST notification 18/2026-Customs · 12 May 2026
Official title
18/2026-Customs : Seeks to amend notification No. 22/2022-Customs dated 30th April, 2022 to revise rates under India-UAE CEPA.
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government has amended Notification No. 22/2022-Customs, which governs customs duty rates under the India-UAE Comprehensive Economic Partnership Agreement (CEPA). The amendment specifically modifies the entries for S. No. 12 in TABLE III of the principal notification. The rate in column (5) is revised to 10, and the rate in column (6) is revised to 4. These changes are effective from May 13, 2026.
What you must do
- Apply the revised customs duty rates of 10 and 4 in columns (5) and (6) respectively for the specified goods.
Key dates
- Effective from
- 13 May 2026
- Effective date of the notification
- 13 May 2026
Document text
[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. 18/2026-Customs
New Delhi, dated 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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328(E), dated the 30th April, 2022, namely :-
In the said notification, in the TABLE III, against S. No. 12, -
I. in column (5), for the entry, the entry “10” shall be substituted; II. in column (6), for the entry, the entry “4” shall be substituted.
- This notification shall come into force on the 13th day of May, 2026.
[F. No. 354/04/2026-TRU]
(Dheeraj Sharma) Under Secretary
Note: The principal notification No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328(E), dated the 30th April, 2022, and was last amended by notification No. 14/2026-Customs, dated 30th April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 330(E), dated the 30th April, 2026.
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 12 May 2026
- Document number
- 18/2026-Customs
- Issuing division
- Department of Revenue
- Effective date
- 13 May 2026
- Coverage area
- indirect-tax