NOTIFICATION NO. 44/2025–CUSTOMS, Dated 24-10-2025
The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification amending several earlier customs notifications — including Nos. 11/2018, 8/2020, 11/2021, and 52/2017 — to bring them in line with the new consolidated Customs exemption framework introduced vide Notification No. 45/2025–Customs.
1. Objective of the Amendment
The amendments aim to streamline and harmonise existing exemption notifications under the Customs law by aligning them with the provisions of the comprehensive exemption framework recently issued by the CBIC. This move is part of the government’s ongoing efforts to simplify the indirect tax regime and eliminate duplication or ambiguity in exemption-related provisions.
2. Key Highlights
- Alignment with Notification No. 45/2025–Customs – The amended notifications now reflect updated serial references, conditions, and scope in line with the consolidated exemption framework.
- Removal of Redundant Entries – Certain outdated or overlapping exemption entries have been omitted to ensure consistency and clarity across all customs exemption notifications.
- Uniform Applicability of Duty Exemptions – The revised notifications ensure uniform application of Customs duty and IGST exemptions across similar categories of imports, facilitating smoother implementation and compliance.
3. Implications
These amendments are expected to enhance administrative efficiency, reduce interpretational disputes, and provide greater transparency to importers availing of customs exemptions. The harmonised structure also supports the government’s initiative toward simplified and consolidated tax documentation under the Customs framework.
