DO letter on new merged Customs notification dated 24.10.2025 and consequential amendments
GST
Dated:- 28-10-2025
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect. Taxes and Customs
North Block, New Delhi-110001
Tel. : +91-11-23094742
E-mail : gst-cbec@gov.in
gaurav.singh80@nic.in
D.O No.CBIC-190341/168/2025-TRU
Dated 24th October 2025
Madam/Sir,
Currently, the effective customs duty rates operate either through the First Schedule to the Customs Tariff Act, 1975 or through exemption notifications issued under Section 25(1) of the Customs Act which empowers the Central Government to grant partial or full exemption either conditionally or unconditionally. Apart from notification
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in the Annexure.
3. The consequential changes have been notified as under:
Principal notification
Amending notification
8/2020-Customs dated 2.2.2020, 11/2018-Customs dated 2.2.2018, 11/2021-Customs dated 1.2.2021 and 52/2017- Customs dated 30.6.2017
44/2025-Customs dated 24.10.2025
26/2018-Central Tax (Rate) dated 31.12.2018
18/2025-Central Tax (Rate) dated 24.10.2025
26/2018-Union Territory Tax (Rate) dated 31.12.2018
18/2025-Union Territory Tax (Rate) dated 24.10.2025
27/2018-Integrated Tax (Rate) dated 31.12. 2018
18/2025-Integrated Tax (Rate) dated 24.10.2025
These changes will come into effect from 1st November, 2025.
4. May I request you to disseminate this information with your field formations and also give w
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