CBIC Issues Letter on New Comprehensive Customs Notification No. 45/2025-Customs, Effective from November 01, 2025

Issue: To simplify and consolidate the complex structure of various Customs Duty rates and exemptions that were spread across numerous previous notifications, the Central Board of Indirect Taxes and Customs (CBIC) is introducing a single, comprehensive master notification.

Facts:

Prior to this change, importers and Customs authorities had to refer to multiple, overlapping notifications to ascertain the correct duty rate and available exemptions for goods. This led to confusion, classification disputes, and administrative delays.
The CBIC issued a letter and a new Notification (No. 45/2025-Customs) to streamline this entire process.
The new changes are set to be implemented from November 1, 2025.

Decision:

The CBIC announced the forthcoming implementation of a new, single, and comprehensive Customs Notification (No. 45/2025-Customs) that consolidates various Customs Duty rates and exemptions.

Key TakeDowns:

Consolidation of Notifications: The new notification aims to merge the provisions of several existing notifications into one comprehensive document. This dramatically simplifies the legal framework for importers, reducing the compliance burden and the scope for misinterpretation.
Effective Date: The revised and consolidated structure will come into effect on November 1, 2025.
Benefit to Importers and Trade: This move provides significant relief to the trade community by offering greater certainty and clarity on the applicable Customs tariffs and exemptions. It enhances the overall ease of doing business by simplifying the clearance process at ports.
Customs Compliance: The letter instructs Customs field formations to prepare for the transition and apply the new unified notification uniformly, ensuring faster and more accurate assessments.