Seeks to further amend notification No. 22/2022-Customs, dated the 30th April, 2022. - 08/2025 - Customs -Tariff

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 08/2025-Customs New Delhi, the 1st February, 2025 G.S.R..... (E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) , the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 328(E), dated the 30th April, 2022 , namely:- In the said notification, I. in TABLE I, - (i) serial numbers 1412, 1413, 1414, 1415, 1418, 1419 and the entries relating thereto shall be omitted; (ii) serial numbers 3577, 3578 and the entries relating thereto shall be omitted; (iii) serial numbers 4037, 4038, 4039, 4040, 4041, 4042, 4043, 4044, 4045, 4046, 4047, 4048, 4049, 4050, 4051, 4052, 4053, 4054, 4055, 4056, 4057, 4058 and the entries relating thereto shall be omitted; (iv) serial numbers 6856, 6857, 6858, 6859, 6860, 6861, 6862, 6863, 6864, 6865, 6866, 6867, 6868, 6869, 6870, 6871, 6872, 6873, 6874, 6875, 6876, 6877, 6878, 6879, 6880, 6881, 6882, 6883, 6884, 6885 and the entries relating thereto shall be omitted; (v) serial numbers 6935, 6939, 6940 and the entries relating thereto shall be omitted; (vi) serial numbers 9991, 9992, 9993 and the entries relating thereto shall be omitted; (vii) serial numbers 10164, 10165, 10166 and the entries relating thereto shall be omitted; (viii) serial numbers 10200, 10201, 10202, 10203, 10204, 10205 and the entries relating thereto shall be omitted ; II. in TABLE II, - (i) after serial number 47 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - 47A 25151100 All goods 20 8 47B 25151210 All goods 20 8 47C 25151220 All goods 20 8 47D 25151290 All goods 8 0 47E 25161100 All goods 5 0 47F 25161200 All goods 5 0 ; (ii) after serial number 50 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - 50A 34060010 All goods 0 0 50B 34060090 All goods 0 0 50C 39206210 All goods 0 0 50D 39206290 All goods 0 0 50E 39207911 All goods 0 0 50F 39207912 All goods 0 0 50G 39207919 All goods 0 0 50H 39207991 All goods 0 0 50I 39207992 All goods 0 0 50J 39207999 All goods 0 0 50K 39209211 All goods 0 0 50L 39209212 All goods 0 0 50M 39209219 All goods 0 0 50N 39209291 All goods 0 0 50O 39209292 All goods 0 0 50P 39209299 All goods 0 0 50Q 39209310 All goods 0 0 50R 39209320 All goods 0 0 50S 39209390 All goods 0 0 50T 39209410 All goods 0 0 50U 39209420 All goods 0 0 50V 39209490 All goods 0 0 50W 39211400 All goods 0 0 50X 39211900 All goods 0 0 ; (iii) after serial number 58 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - 58A 64031200 All goods 20 0 58B 64032011 All goods 20 0 58C 64032012 All goods 20 0 58D 64032013 All goods 20 0 58E 64032019 All goods 20 0 58F 64032021 All goods 20 0 58G 64032022 All goods 20 0 58H 64032023 All goods 20 0 58I 64032029 All goods 20 0 58J 64032030 All goods 20 0 58K 64032040 All goods 20 0 58L 64032090 All goods 20 0 58M 64035111 All goods 20 0 58N 64035112 All goods 20 0 58O 64035113 All goods 20 0 58P 64035119 All goods 20 0 58Q 64035190 All goods 20 0 58R 64035910 All goods 20 0 58S 64035920 All goods 20 0 58T 64035930 All goods 20 0 58U 64035990 All goods 20 0 58V 64039110 All goods 20 0 58W 64039120 All goods 20 0 58X 64039910 All goods 20 0 58Y 64039920 All goods 20 0 58Z 64039990 All goods 20 0 58ZA 64042000 All goods 20 0 58ZB 64051000 All goods 20 0 58ZC 64052000 All goods 20 0 58ZD 64059000 All goods 20 0 58ZE 68021000 All goods 16 0 58ZF 68029100 All goods 20 8 58ZG 68029200 All goods 20 8 ; (iv) after serial number 73 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - 74 85414200 All goods 0 0 75 85414300 All goods 0 0 76 85414900 All goods 0 0 77 87041010, 87041090, 87042100, 87042200, 87042300, 87043100, 87043200, 87044100, 87044200, 87044300, 87045100, 87045200, 87046000, 87049012, 87049019, 87049090 Motor vehicles (excluding electrically operated vehicles), if imported, - (1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub- assemblies, for assembling a complete vehicle, with, - (a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 10.5 0 (b) engine or gearbox or transmission mechanism in pre- assembled form but not mounted on a chassis or a body assembly. 17.5 0 (2) other than (1) above. 20 8 78 87041010, 87041090, 87042100, 87042200, 87042300, 87043100, 87043200, 87044100, 87044200, 87044300, 87045100, 87045200, 87046000, 87049012, 87049019, 87049090 Electrically operated vehicles, if imported- (1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub- assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with (a) none of the above components, parts or subassemblies inter-connected with each other and not mounted on a chassis 10.5 0 (b) any of the above components, parts or subassemblies inter- connected with each other but not mounted on a chassis 17.5 0 (2) in a form other than (1) above Explanation. For the removal of doubts, the exemption contained in the items (1) (a) and (1) (b) of this entry shall be available, even if one or more of the components, parts or subassemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8702 or 8704 of the Customs Tariff Act, 1975 as per the general rules of interpretation. 20 8 79 87041010, 87041090, 87042100, 87042200, 87042300, 87043100, 87043200, 87044100, 87044200, 87044300, 87045100, 87045200, 87046000, 87049012, 87049011, 87049019, 87049090 Refrigerated Motor Vehicles 0 0 80 87111010 All goods 0 0 81 87111020 All goods 0 0 82 87111090 All goods 0 0 83 87113010, 87113020, 87113090, 87114010, 87114090, 87115000, 87116010, 87116020, 87116030, 87116090, 87119010, 87119090 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor (excluding electrically operated motor cycles and cycles), with or without side cars, and side cars, new, which have not been registered anywhere prior to importation, - (1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub- assemblies, for assembling a complete vehicle, with,- (a) engine, gearbox and transmission mechanism not in a pre-assembled condition 10.5 0 (b) engine or gearbox or transmission mechanism in pre- assembled form, not mounted on a body assembly. 17.5 0 (2) in a form other than (1) above 35 0 84 87113010, 87113020, 87113090, 87114010, 87114090, 87115000, 87116010, 87116020, 87116030, 87116090, 87119010, 87119090 Electrically operated vehicles, if imported- (1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub- assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, brake system, whether or not individually pre-assembled, with (a) none of the above components, parts or subassemblies inter-connected with each other and not mounted on a chassis 10.5 0 (b) any of the above components, parts or subassemblies inter-connected with each other but not mounted on a chassis 17.5 0 (2) in a form other than (1) above Explanation. For the removal of doubts, the exemption contained in the items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or subassemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8711 of the Customs Tariff Act, 1975 as per the general rules of interpretation. 35 0 85 87120010 All goods 20 1 . 2. This notification shall come into force on the 2nd day of February, 2025. [F. No. 334/03/2025-TRU] (Amreeta Titus) Deputy Secretary to the Government of India Note: The principal notification No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 328(E), dated the 30th April, 2022 and was last amended vide notification No. 45/2024-Customs, dated the 30th September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.604(E), dated the 30th September, 2024.