CBIC Revises Customs Duty Rates under India- Mauritius CECPA

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Dated: 01.04.2026

CBIC Revises Customs Duty Rates under India- Mauritius CECPA

The Ministry of Finance, Department of Revenue, Government of India, has issued Notification No. 10/2026-Customs dated March 31, 2026, introducing significant amendments to the existing customs duty rates under Notification No. 25/2021-Customs. These changes, aimed at promoting public interest, will come into effect from April 1, 2026.

Key Highlights of the Notification

Amendments to Customs Duty Rates: The notification replaces Table 1 of the principal notification (No. 25/2021-Customs) with a revised table that specifies updated customs duty rates for various tariff items. The new rates range from 0% to 90%, depending on the type of goods.
Objective: The amendments have been made under the powers conferred by Section 25(1) of the Customs Act, 1962, which allows the Central Government to make changes to customs duties in the interest of the public.
Effective Date: The revised customs duty rates will be applicable starting April 1, 2026.
Previous Amendments: The principal notification, No. 25/2021-Customs, was initially published on March 31, 2021, and has undergone several amendments, the most recent being Notification No. 22/2025-Customs, dated March 28, 2025.

Revised Customs Duty Rates 

The updated Table 1 includes a comprehensive list of 493 tariff items, along with their respective descriptions and applicable duty rates. Below are some notable changes:

Tariff Items with 0% Duty: A significant number of goods, including items under tariff codes 03023900, 03034400, 15041010, 19019010, 20019000, and 22021010, will attract 0% customs duty. This move is expected to encourage imports of essential goods and raw materials.
Tariff Items with Reduced Duty Rates: Certain goods, such as those under tariff codes 03028990 and 34011911, will attract a 5% customs duty, while others like 03034300 and 19059010 will have a 4.30% duty rate.
Higher Duty Rates for Specific Goods: Some items, such as those under tariff codes 21069011, 24049100, and 71179090, will attract 90% customs duty, reflecting the government’s intent to discourage imports of these goods and promote domestic production.
Special Duty Rates for Specific Goods: Certain goods, such as Fish Body Oil (Refined) under tariff code 15042020, will have a 12% duty rate, provided they meet specific quality parameters, including Free Fatty Acids < 0.10%, Moisture < 0.5%, Peroxide Value < 10 milli equivalent/kg of oil, and Eicosapentaenoic Acid (EPA) + Docosahexaenoic Acid (DHA) content between 5-15%.

Implications of the Notification

The revised customs duty rates are expected to have a significant impact on various industries, including agriculture, textiles, pharmaceuticals, electronics, and more. By reducing or eliminating duties on certain goods, the government aims to:

Boost Domestic Manufacturing: Higher duties on specific items will encourage local production and reduce dependency on imports.
Promote Public Interest: Lower duties on essential goods and raw materials will make them more affordable, benefiting consumers and industries alike.
Support Economic Growth: The amendments align with the government’s vision to strengthen the “Make in India” initiative and enhance the competitiveness of Indian industries.

Conclusion

The Notification No. 10/2026-Customs marks a significant step in the government’s efforts to streamline customs duty rates and promote public interest. Businesses and stakeholders are advised to review the updated Table 1 to understand the changes and align their import/export strategies accordingly. With the new rates coming into effect on April 1, 2026, it is crucial for industries to prepare for the implications of these amendments.

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

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