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OTHER PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES IN NOTIFICATIONS


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Union Budget 2025-26 (Full) + Finance Bill, 2025

IV. OTHER PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES IN NOTIFICATIONS

A.

Changes in Basic Customs Duty (to be effective from 02.02.2025)

Rates of Duty

S. No.

Chapter, Heading, sub- heading, tariff item

Commodity

From

To

 

 

Aquafarming & Marine Exports

 

 

 1.

0304 99 00

Frozen Fish Paste (Surimi) for use in manufacture of Surimi Analogue products, for export

 30%

 5%

2.

2301 20

Fish Hydrolysate for use in manufacture of aquatic feed

15%

5%

 

 

Leather

 

 

3.

4104 11 00 4104 19 00 4105 10 00 4106 21 00 4106 31 00 4106 91 00

Wet blue leather (hides and skins)

10%

Nil

 

 

Gems and Jewellery Sector

 

 

4.

7113

Platinum Findings

25%

5%

 

 

Metal Scrap & Lithium-Ion Battery Waste and Scrap

 

 

5.

7802

Lead waste and scrap

5%

Nil

6.

7902

Zinc waste and scrap

5%

Nil

7.

8105 20 30

Cobalt powders

5%

Nil

8.

8549 13 00 8549 14 00 8549 19 00

Waste and scrap of Lithium-Ion Battery

5%

Nil

 

 

IT and Electronics Sector

 

 

9.

8517

Ethernet switches Carrier grade

20%

10%

10.

8524 8529

Open cell for Interactive Flat Panel Display Module with or without touch, Touch Glass Sheet and Touch Sensor PCB for the manufacture of the Interactive Flat Panel Display Module.

15%/10%

5%

11.

8529

Inputs and Parts of the Open Cells for use in the manufacture of Television Panels of LED/LCD TV.

2.5%

Nil

12.

Any chapter

Inputs or Parts/sub-parts for use in the manufacture of the Printed Circuit Board Assembly, Camera module and connectors of cellular mobile phones and inputs and raw materials for use in the manufacture of specified parts of cellular mobile phones i.e on Wired Headset, Microphone and Receiver, USB Cable and Fingerprint reader/Scanner of Cellular Mobile Phone.

2.5%

Nil

13.

Any chapter

Add 35 capital goods for use in the manufacture of lithium-ion battery of EVs and 28 capital goods for use in the manufacture of lithium-ion battery of mobile phones in the list of exempted capital goods

As applicable

Nil

14.

Any chapter

To amend entry S. No. 6D of Notification No. 57/2017-Customs and incorporate ‘any chapter’ in column (2) for  goods  used  to  manufacture mechanics of mobile phone

As applicable

10%

 

 

Automobile

 

 

15.

8702

Motor vehicles for transport of 10 or more persons

25%/40%

20%

16.

   8703

Motor cars and other motor vehicles with CIF value more than US $40,000 or with engine capacity more than 3000 cc for petrol run vehicles and more than 2500 cc for diesel run vehicles or with both

   100%

   70%

17.

8704

Motor vehicles for transport of goods

25%/40%

20%

18.

8711

Motor cycles with engine capacity not exceeding 1600cc in CBU form

50%

40%

19.

8711

Motor cycles with engine capacity not exceeding 1600cc in SKD form

25%

20%

20.

8711

Motor cycles with engine capacity not exceeding 1600cc in CKD form

15%

10%

21.

8711

Motor cycles with engine capacity of 1600cc and above in CBU form

50%

30%

22.

8711

Motor cycles with engine capacity of 1600cc and above in SKD form

25%

20%

23.

8711

Motor cycles with engine capacity of 1600cc and above in CKD form

15%

10%

 

 

Toys

 

 

24.

 9503 00 91

Parts of electronic toys for manufacture of electronic toys

 25%

 20%

B.

Changes in Export Duty (To be effective from 2nd February, 2025)

Rate of Duty

S. No.

Tariff item

Commodity

From

To

1.

4104 41 00

Crust leather (hides and skins)

 

 

4104 49 00

4105 30 00

4106 22 00

4106 32 00

4106 92 00

 

20%

Nil

 


Full Text:

Union Budget 2025-26 (Full) + Finance Bill, 2025

 

Dated: 1-2-2025



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