Customs Duty Exemption Withdrawal – Notification 26/2025

Notification No. 26/2025-Customs, Dated 30-04-2025

1. Overview

The Central Government has issued a notification rescinding Notification No. 04/2025-Customs, thereby withdrawing the customs duty exemptions earlier granted on specified imported goods. This change takes effect from 1st May 2025 and will have prospective application.

2. Background

Notification No. 04/2025-Customs, dated 1st February 2025, was earlier published in the Gazette of India to grant exemptions from customs duties on certain imported goods, subject to prescribed conditions. The objective was to facilitate trade by reducing import costs for selected items.

3. Withdrawal of Exemption

The government has now rescinded Notification No. 04/2025-Customs, thereby discontinuing the exemptions previously available. This action has been taken through a new notification which formally nullifies the earlier one.

4. Effective Date

The rescission shall come into effect from 1st May 2025. As such, imports made on or after this date will no longer be eligible for the exemptions that were earlier available under Notification No. 04/2025-Customs.

5. Prospective Application

It is clearly stated that the rescission will not affect anything done or omitted to be done before 1st May 2025. This ensures that all exemptions availed, assessments made, or proceedings initiated under the original notification before its withdrawal will continue to hold legal validity.

6. Implications for Importers

Importers and stakeholders are advised to take note of this change. They should carefully evaluate their import schedules and customs duty planning to account for the withdrawal of exemptions from 1st May 2025 onwards. Past entitlements, however, remain protected.