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