Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 40/2025-Customs dated 26.09.2025 seeking to amend Notification No.50/2017-Customs, dated 30.06.2017
Government of India
Ministry of Finance
Department of Revenue
Notification No. 40/2025-Customs dated 25.09.2025
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) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), 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 in the Ministry of Finance (Department of Revenue), No. 50/2017-Customs dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 785(E), dated the 30th June, 2017 , namely:-
In the said notification, in the TABLE,-
(i) against S. No. 597, in column (3), for the second proviso, the following provisos shall be substituted, namely:-
“Provided further that item (i) shall cease to have effect after 30th September, 2025:
Provided also that items (iii) and (v) shall cease to have effect after 30th September, 2027.”;
(ii) against S. No. 598, in column (3), for the figure, “2025”, the figures, “2027” shall be substituted;
(iii) against S. No. 601, in column (3), for the figures, “2025”, the figures, “2027” shall be substituted;
(iv) against S. No. 602, in column (3), for the figures, “2025”, the figures, “2027” shall be substituted;
(v) against S. No. 603, in column (3), for the figures, “2025”, the figures, “2027” shall be substituted;
2. This notification shall come into force with effect from 30th September, 2025.
[(F. No. 190352/02/2023-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India
Note: The Principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017 and was last amended vide notification No. 39/2025-Customs, dated the 17th September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 643(E), dated the 17th September, 2025.
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