𝐒 𝐉 𝐄𝐗𝐈𝐌 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬

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Dated: 22.04.2025

CBIC Revises Customs Duty Rates

The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 21/2025-Customs, dated 28th March 2025, amending the earlier Notification No. 22/2022-Customs. This marks a substantial update in the basic customs duty (BCD) structure, reflecting India’s evolving trade and fiscal priorities.

Key Highlights of Notification No. 21/2025:

Complete Substitution of Table I

• The entire Table I from the 2022 Notification has been replaced with a new list of BCD rates applicable from 1st April 2025.
• This updated table provides item-wise BCD rates for a wide range of goods, notably:
  • Live animals (Tariff 0101 to 0106)
  • Meat and edible offal (Tariff 0201 to 0210)
  • Fish and seafood (Tariff 0301 to 0307)
  • Dairy and bird eggs (Tariff 0407 to 0408)
  • Floriculture and plants (Tariff 0601 to 0604)
  • Vegetables and fruits (Tariff 0701 to 0813)
  • Spices and cereals (Tariff 0903 to 1008)
  • Flours, starches and oils (Tariff 1101 to 1518)
  • Prepared foods and beverages (Tariff 1601 to 2209)

Duty Rationalisation Trends

• Duty rates vary from 0% to 85%, with:
  • Zero duty on a large number of agricultural goods, seafood, and floriculture products.
  • Moderate rates (6–18%) for prepared and processed food items.
  • High rates (30%–85%) applied selectively on luxury or sensitive goods like alcohol (Tariff 2203), edible oils, and some cereals.

Legal Basis:

• The changes are made under the powers conferred by Section 25(1) of the Customs Act, 1962.
• Supersedes and substitutes the older duty rate table issued under Notification No. 22/2022-Customs.

Effective Date:

• The revised rates will be effective from 1st April 2025.

Significance for Importers and Industry:

• Traders, customs brokers, and importers will need to update tariff references and system settings to remain compliant.
• Pricing strategies, contracts, and sourcing plans may require revision in light of these new rates.
• Important for agri-importers, FMCG players, food processors, and seafood industry stakeholders.

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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