𝐒 𝐉 𝐄𝐗𝐈𝐌 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬

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Dated: 22.04.2025

CBIC Notifies Tariff concessions under India-Mauritius CECPA

The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 22/2025-Customs dated 28th March 2025, marking the fifth tranche of tariff rationalization under the ongoing framework of Notification No. 25/2021-Customs. The changes come into effect from 1st April 2025 and cover extensive revisions in customs duty rates for a wide array of goods across sectors including seafood, floriculture, processed food, pharmaceuticals, cosmetics, chemicals, plastics, garments, textiles, electronics, and watches.

Key Highlights of the Notification:

Substitution of Table 1 – Revised BCD Rates

• The existing Table 1 under Notification No. 25/2021-Customs has been fully substituted.
• Revised Basic Customs Duty (BCD) rates now apply to over 490 tariff lines, covering:
  • Fish and seafood products (e.g., Tariff 03023900 @ 0%, 03034300 @ 8.6%)
  • Horticulture and flowers (Tariff 06031100 to 06031500 @ 30%)
  • Fish body oil (Tariff 15042010, 15042020 @ 15%)
  • Bakery and processed food items (Tariff 1905 series, e.g., pasta, noodles, etc.)
  • Prepared vegetables/fruits (Tariff 2007, 2008 series)
  • Cosmetics, beauty products (Tariff 210690xx @ 100%)
  • Pharmaceuticals (Tariff 3004xx, mostly @ 5%)
  • Plastics, fabrics, garments, toys, clocks, jewelry and more

Inclusion of Table 2 – Tariff Concessions

• New Table 2 added to include tariff concessions for alcoholic beverages, with a 50% duty concession on:
  • Tariff 220870, 220890 (Whiskies, Spirits, Liqueurs)

Legal Basis:

This amendment is issued under the powers conferred by Section 25(1) of the Customs Act, 1962, permitting the Central Government to grant customs duty exemptions in public interest.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

Source: CBIC, Ministry of Finance, Govt. of India

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