Notification No. 46/2026 – Customs (N.T.), Dated 15-05-2026
The Government has revised the tariff values applicable on the import of certain goods with effect from 16-05-2026. The revised tariff values apply to various imported commodities, including edible oils, Brass Scrap, Gold and Silver.
1. Revision in Tariff Values of Edible Oils
The revised notification covers tariff value changes for the following edible oils:
- Crude Palm Oil
- RBD Palmolein
- Crude Soya Bean Oil
The tariff value revision will impact the calculation of customs duty on imports of these commodities.
2. Tariff Value Changes for Precious Metals
The Government has also revised tariff values applicable to the import of:
- Gold
- Silver
The revised values will be used for customs valuation purposes while determining applicable import duties on precious metal imports.
3. Revision for Brass Scrap
Tariff values applicable to Brass Scrap imports have also been updated under the notification.
4. Tariff Value for Areca Nuts Retained
The notification specifically states that the tariff value applicable to Areca Nuts has been retained without any change.
Accordingly, imports of Areca Nuts will continue to be assessed at the existing tariff value.
5. Effective Date of Revision
The revised tariff values have come into effect from 16-05-2026.
6. Purpose of Tariff Value Revision
Tariff values are periodically revised by the Government to align customs valuation with prevailing international prices and market trends. The revisions help ensure appropriate customs duty assessment on imported commodities and regulate valuation practices under customs law.
