FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments
GST
Dated:- 28-10-2025
Frequently Asked Questions
1. Is notification No. 45/2025-Customs dated 24th October, 2025 a new notification?
Notification No. 45/2025-Customs dated 24th October, 2025 is a fresh notification incorporating contents of erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone Customs notifications. The list of the 30 notifications is mentioned in the Annexure.
2. What is contained in notification No. 44/2025-Customs dated 24th October, 2025?
Vide notification No. 44/2025-Customs dated 24th October 2025 consequential amendments have been carried out in notifications No. 8/2020-Customs dated 2.2.2020 relating to Health Cess, notification No. 11/2018-Customs dated 2.2.2018 relating to Social Welfare Surcharge (SWS), notification No. 11/2021-Customs dated 1.2.2021 relating to Agriculture Infrastructure Development Cess (AIDC) and
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13, 14 and 15 corresponding to S. No 198 in notification No. 45/2025-Customs dated 24th October, 2025. Vide this entry IGST exemption continues to be provided to specified banks and entities.
4. When do notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 come into effect?
Notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 will come into effect on 1st November 2025.
5. What is the reason behind issue of this notification No. 45/2025-Customs dated 24th October, 2025?
This is a trade friendly measure. Notification No. 45/2025-Customs dated 24th October, 2025 has been issued by merging erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone customs notifications. Therefore, instead of referring to
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ch had prescribed 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated and live) and Monocomponent Insulins has been removed.
7. Why has the changes been made in S. No. 5 of notification No. 39/96-Customs dated 23.7.1996?
Vide erstwhile S No. 5 of notification No. 39/96-Customs dated 23.7.1996, exemption was provided to supplies made out of warehoused goods belonging to Air-India International and covered two specific 737 aircrafts maintained and operated by the Indian Air Force for use of Government of India for the purpose of certain special assignments. The entry has been modified to provide exemption to supplies by Air India Engineering Services Limited (M/s AIESL) and the current entry now covers three specific B-737 and two specific B-777 aircrafts maintained and operated by Indian Air Force.
8. Why has S. No. 166A of notification No. 50/2017-Customs prescribing 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated
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, the conditional exemptions/concessions on basic customs duty will lapse as per provisions of Section 25(4A) of the Customs Act.
Annexure
S. No
Notification
1.
1/2025 – Customs dated 16-1-2025
2.
57/2022 – Customs dated 17-11-2022
3.
32/2019 – Customs dated 30-9-2019
4.
19/2019 – Customs dated 6-7-2019
5.
86/2017 – Customs dated 14-11-2017
6.
36/2017 – Customs dated 30-6-2017
7.
37/2017 – Customs dated 30-6-2017
8.
29/2017 – Customs dated 30-6-2017
9.
41/2017 – Customs dated 30-6-2017
10.
32/2017 – Customs dated 30-6-2017
11.
30/2017- Customs dated 30-6-2017
12.
16/2017 – Customs dated 20-4-2017
13.
5/2017 – Customs dated 2-2-2017
14.
130/2010 – Customs dated 23-12-2010
15.
81/2005 – Customs dated 8-9-2005
16.
121/2003 – Customs dated 1-08-2003
17.
25/1998 – Customs dated 02-06-1998
18.
39/1996 – Customs dated 23-7-1996
19.
51/1996 – Customs dated 23-7-1996
20.
50/1996 – Customs dated 23-7-1996
21.
154/1994 – Custo
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