Key Takeaways
- 31 customs duty notifications merged into one
- New unified framework effective from November 1, 2025
- Aims to simplify customs procedures for importers and officers
- Part of government’s Next Generation Customs Reforms
The Central Board of Indirect Taxes and Customs (CBIC) has consolidated 31 different customs duty exemption notifications into a single unified framework. This major simplification measure will take effect from November 1, 2025.
What Changes Under the New System
The consolidation replaces the long-standing Notification No. 50/2017-Customs and 30 other standalone notifications with one comprehensive document. CBIC describes this as a “trade-friendly and transparency-driven measure” that eliminates the need to refer to multiple notifications.
The move addresses interpretation challenges faced by both importers and customs officers when navigating the complex web of existing notifications.
Benefits for Businesses and Administration
According to CBIC, the unified framework will improve clarity, transparency, and ease of doing business. This aligns with the government’s ongoing initiative focused on simplifying procedures and digitizing compliance.
The new notification maintains all existing exemptions and benefits while presenting them in a more structured format. This ensures easier reference for businesses and greater consistency in customs administration.
