Notification No. 09/2026-Customs (N.T.), Dated 27-01-2026
1. Introduction: Government Notifies Revised Tariff Values
The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 09/2026-Customs (N.T.), dated 27 January 2026, revising tariff values for the import of specified goods. The notification amends Notification No. 36/2001–Customs (N.T.) by substituting updated tariff value tables for customs valuation purposes.
2. Scope of Amendment and Covered Goods
The amendment substitutes TABLE-1, TABLE-2 and TABLE-3 of the earlier notification. TABLE-1 continues to prescribe tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soybean oil, and brass scrap. These tariff values serve as the basis for determining assessable value for customs duty.
3. Tariff Values for Gold and Silver Imports
TABLE-2 of the revised notification specifies tariff values for gold and silver in various forms. This includes gold and silver covered under concessional rate entries of Notification No. 45/2025-Customs, dated 24 October 2025, as well as other specified forms of these precious metals. Importers must apply these notified values for customs assessment.
4. Areca Nuts and Other Specified Goods
TABLE-3 prescribes revised tariff values for areca nuts. The notification ensures continuity and clarity in valuation for this commodity, which is subject to tariff value-based assessment rather than transaction value under the Customs Act, 1962.
5. Conclusion: Effective Date and Compliance Requirement
The revised tariff values notified under Notification No. 09/2026-Customs (N.T.) shall apply with effect from 28 January 2026. Importers of the notified goods are required to adopt the revised tariff values while determining assessable value under the Customs Act, 1962, in accordance with the applicable chapter, heading, sub-heading, or tariff item. Timely compliance is essential to avoid disputes and assessment issues at the time of import.
