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The Central Government modifies the Basic Customs Duty rates for specific crude and refined edible oils. This change amends the principal notification number 45/2025-Customs. The government reduces the duty rate for S. No. 41 and S. No. 46 from 10 percent to 5 percent. It reduces the duty rate for S. No. 42 and S. No. 47 from 32.5 percent to 27.5 percent. It reduces the duty rate for S. No. 49 from 10 percent to Nil. It reduces the duty rate for S. No. 50 from 32.5 percent to 22.5 percent. These changes take effect on 24 September 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. 31/2026-Customs
New Delhi, the 23rd September, 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, -
[F. No. CBIC-190354/134/2026-TRU]
(Dheeraj Sharma)
Under Secretary
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. 25/2026-Customs, dated the 8th July, 2026, vide number G.S.R. 600 (E), dated the 8th July, 2026.
