Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 42/2025-Customs dated 30.09.2025 to exempt duty of customs as in excess of the amount calculated at the rate specified in the corresponding entries in the table mention therein when import from Norway into the Republic of India.
Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of Norway, in terms of the Customs(Administration of Rules of Origin under Trade Agreements) Rules, 2020 and rules as may be notified in this regard by the Central Government by publication in the official Gazette.
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