D.O. No. CBIC-190341/168/2025-TRU, Dated 24-10-2025
1. Background
The Central Board of Indirect Taxes and Customs (CBIC) has undertaken an exercise to simplify and consolidate various Customs exemption notifications. In this process, 30 standalone Customs exemption notifications have been merged with the principal Notification No. 50/2017–Customs, dated 30-06-2017, which serves as the main exemption framework under Customs law.
2. Key Changes
- Merging of Notifications: A total of 30 separate exemption notifications have been subsumed into the consolidated framework under Notification No. 50/2017–Customs.
- Minor Modifications: Only limited changes have been introduced—specifically, slight modifications in Serial No. 5 of Notification No. 39/96–Customs, dated 23-07-1996, and the omission of entry No. 166A from the erstwhile Notification No. 50/2017–Customs.
- No Substantive Changes: Apart from the above, there are no alterations to the scope or applicability of the existing exemptions.
3. Effective Date
The consolidated changes will come into effect from 01-11-2025.
4. Related Amendments
To ensure consistency across the tax framework, consequential amendments have been issued through related Customs and GST rate notifications dated 24-10-2025.
5. Stakeholder Feedback
CBIC has invited stakeholders to review the merged notification carefully. In case of any inadvertent error, duplication, or omission, stakeholders are requested to inform via email at:
📧 js-tru1@gov.in or contact the concerned TRU-I officers.
6. Objective of Consolidation
The consolidation aims to:
- Simplify the Customs exemption structure,
- Enhance transparency and accessibility of exemption entries, and
- Ensure uniformity and ease of compliance for importers and trade participants.
