Notification No. 27/2025-Customs Dated 30/04/2025

Seeks to amend Second Schedule to the Customs Tariff Act, to align it with changes made in the First Schedule to the Customs Tariff Act vide Finance Act, 2025.- G

G.S.R. 277(E).-Whereas, the Central Government is satisfied that export duty should be levied on certain articles and that circumstances exist which render it necessary to take immediate action.

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 8 of the Customs Tariff Act,1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Central Government, hereby directs that the Second Schedule to the Customs Tariff Act shall be amended in the following manner, namely: -

In the Second Schedule to the Customs Tariff Act,

(i) for Sl. No. 6C and the entries relating thereto, the following shall be substituted, namely:-

(1) (2)

(3)

(4)

"6C. 1006 30 11

Parboiled Rice, GI recognised

20%";

(ii) after Sl. No. 6C and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: -

(1) (2)

(3)

(4)

"6D. 1006 30 19

Other Parboiled Rice

20%";

(iii) against Sl. No. 7, for the entry in column (2), the entry "1006 30 12, 1006 30 92" shall be substituted;

(iv) for Sl. No. 7A and the entries relating thereto, the following shall be substituted, namely:-

(1) (2)

(3)

(4)
"7A. 1006 30 91

Other Rice, GI Recognised

20%";

(v) after Sl. No. 7A and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: -

(1) (2)

(3)

(4)
"7B. 1006 30 99

Semi milled or wholly milled rice whether or not polished or glazed (other than those covered under Tariff items 1006 30 11, 1006 30 12, 1006 30 19, 1006 30 91, 1006 30 92)

20%".

2. This notification shall come into force from 1st May, 2025.

[F. No. 190341/82/2025-TRU]
DHEERAJ SHARMA, Under Secy.