𝐒 𝐉 𝐄𝐗𝐈𝐌 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬

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Dated: 01.05.2026

Amendment to Customs Classification Codes for Imported Goods

The Ministry of Finance (Department of Revenue) has issued Notification No. 01/2026-Customs (CVD), introducing important amendments to the customs classification codes for certain imported goods. This change, published in the Gazette of India, will take effect from May 1, 2026.

Key Highlights of the Notification

1. Legal Authority and Context
   • The amendment is enacted under the powers granted by the Customs Tariff Act, 1975, specifically sub-sections (1) and (6) of section 9.
   • It also references the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995.
2. Amendment Details
   • The notification modifies the earlier Notification No. 04/2024-Customs (CVD), dated September 10, 2024.
   • Wherever the classification code “7305 11 29” appeared in the previous notification, it is now replaced with two new codes: “7305 11 41” and “7305 11 49”.
   • This change affects the identification and assessment of countervailing duties on subsidized articles under these codes.
3. Effective Date
   • The amendment will be enforced starting May 1, 2026.

Implications for Importers and Customs Stakeholders

1. Updated Classification Codes
   • Importers must ensure that goods previously classified under “7305 11 29” are now correctly classified under “7305 11 41” or “7305 11 49”, as applicable.
   • Customs brokers and logistics professionals should update their systems and documentation to reflect these changes.
2. Countervailing Duty Assessment
   • The amendment may impact the calculation and collection of countervailing duties for goods falling under the new codes.
   • Stakeholders should review the principal notification and consult with customs authorities for guidance on duty rates and procedures.
3. Regulatory Compliance
   • Ensuring compliance with the updated codes is essential to avoid delays, penalties, or misclassification during import clearance.

Reference and Further Information

• The principal notification referenced is No. 04/2024-Customs (CVD), dated September 10, 2024.
• For official details and clarifications, stakeholders should refer to the Gazette of India and consult the Ministry of Finance (Department of Revenue).

This amendment reflects the government’s ongoing efforts to streamline customs regulations and ensure accurate classification for imported goods. Importers and customs professionals are advised to stay updated and implement these changes promptly.

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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