Ministry of Finance
azadi ka amrit mahotsav

Simplification and consolidation of Customs Exemption Notification

Posted On: 27 OCT 2025 4:55PM by PIB Ahmedabad
  1. To facilitate EXIM trade and related stakeholders, Government has introduced a range of reforms specifically targeting ease of compliance in Customs in recent times. It includes comprehensive reforms in air cargo and transhipment procedures by abolishing transhipment permit fees, establishing a harmonized framework for temporary import of Unit Load Devices, implementing All India National Transhipment Bond, and enabling electronic filing of Transhipment application in ICEGATE (obviating the need for visiting Service Centre at the Air cargo). These reforms aim to reduce compliance costs, streamline logistics operations, and enhance trade efficiency for high-value and sensitive cargo movements.
  2. In continuation of the drive to further introduce concerted reforms focusing on ease of compliance, another trade friendly move has been initiated by Government, aimed at bringing in simplification, transparency and improving the Ease of Doing Business. Central Board of Indirect Taxes and Customs (CBIC) has merged 31 separate Customs Duty Notifications into a single and comprehensive Notification. The purpose of this initiative is to facilitate Customs clearance by enabling easy identification of eligible exemptions from Customs duties available on import of goods into India (whether full or partial or conditional or unconditional exemptions). It rationalizes and updates earlier exemption frameworks by aligning their references to the latest tariff structures and exemption tables introduced through new consolidated Notification No. 45/2025–Customs dated 24.10.2025. 
  3. CBIC has also come out with a FAQs for ease of understanding of this industry friendly initiative, which can be accessed using following link in CBIC’s website: blob:https://www.cbic.gov.in/e38e05c4-5273-4aa2-91db-1ad300b5d843
  4. The new Notification No. 45/2025-Customs dated 24.10.2025 coming into effect from 1st November 2025, retains all existing benefits and duty exemptions which were available in the superseded 31 Customs Notification with the EXIM trade enjoying same uninterrupted privileges baring two minor changes in relation to:
  5. Extension of exemption to supplies by AIESL to specified aircraft maintained and operated by Indian Air Force; and
  6. Omit the entry related to levy of 5% BCD on bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated and live) and Monocomponent Insulins.
  1. This consolidation will streamline ease of compliance in Customs procedures by offering one reference point instead of multiple overlapping notifications and make regulations easier for interpretation and application by both Importers and Customs Officials. This initiative is in sync with the broader agenda of Government for fostering a transparent and business friendly environment and provides clarity among stakeholders. This initiative is expected to ease business operations by streamlining documentation and eliminating duplication or inconsistencies across earlier exemption Notifications.
  1. DGTS, Ahmedabad Zonal Unit has also uploaded the details of above initiative for publicity through its social media handles.
  1. Images of relevant contents uploaded on social media handles of DGTS AZU for dissemination of information among public at large:

 


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