Govt Revises Tariff Values For Edible Oils, Gold

Notification No. 80/2025-Customs (N.T.), Dated 31-12-2025 

1. Introduction

The Central Government has revised tariff values for the import of specified goods through Notification No. 80/2025-Customs (N.T.), dated 31 December 2025. The amendment updates tariff values applicable for customs valuation purposes and will come into effect from 1 January 2026.

2. Amendment To Existing Notification

The notification amends Notification No. 36/2001–Customs (N.T.) by substituting revised tariff value tables for notified goods. The substituted Tables 1, 2, and 3 prescribe updated tariff values for various commodities, ensuring alignment with prevailing market conditions.

3. Goods Covered Under Revised Tariff Values

The revised tariff values apply to a range of imported goods, including crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, gold, silver, and areca nuts. These values will be used for determining customs duty liability on the specified imports.

4. Special Provisions For Gold And Silver

The notification also specifies revised tariff values for gold and silver when benefits are claimed under Notification No. 45/2025-Customs, dated 24 October 2025. These values will be applicable for valuation purposes where concessional treatment or specific benefits under the said notification are availed.

5. Conclusion

The revised tariff values notified by the Government will apply to relevant imports with effect from 1 January 2026. Importers should review the substituted tables carefully and align their customs valuation and duty calculations in accordance with the updated tariff values to ensure compliance.