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Notes


Section Notes

Covers natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jeweler; coin. This section has one chapter as below :

Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
71A : Gold import at Rs 100 per 10 gms Allowed to all Persons.
71B : Clarification on Gold in any Form
71C : Gold Import through Passengers
71D : Silver Import as Baggage
71E : Gold/silver Coin Import
71F : Gold and Silver Jwellery and Articles Export Against supply by Foreign Buyer
71G : Gold and silver Jwellery and Articles Export against Supply by Nominated Agencies
71H : Direct import of gold/Silver? Platinum for Export Production
71I : Direct Import of Gold of 0.995 purity and below for Export Production - Scheme F in Exim Policy
71J : Silver and Gold for Toll Smelting
71K : Silver and Gold for Toll Smelting
71L : Platinum Import under Commerce Ministry Schemes for Export Production
71M : Cut and Polished Diamonds and Gemstones
71N : Rough Diamonds Removed from duty Free REP Notification following Free Importability in Exim Policy
71O : Export of Cut and Polished Diamonds for Certification/Grading
71P : Export of Cut and Polished Diamonds for Certification/Grading.
 

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What is New?

Date: 30-05-2026
Notification No. 19/2026-Customs
Seeks to prescribe BCD and AIDC on Raw Cotton for a specified period.

Date: 19-05-2026
CORRIGENDUM
Corrigendum to Notification No. 14/2026-Customs dated 30.04.2026

Date: 12-05-2026
Notification No. 15/2026-Customs
Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025, so as to notify BCD related changes.

Date: 12-05-2026
Notification No. 17/2026-Customs
Seeks to amend notification No. 57/2000-Customs dated 8th May 2000, which provides concessional rate for gold, silver and platinum imported under specified schemes.

Date: 12-05-2026
Notification No. 16/2026-Customs
Seeks to amend notification No. 11/2018-Customs and notification No. 11/2021-Customs so as to revise SWS and AIDC applicable on certain items.

Date: 06-05-2026
NOTIFICATION No. 43/2026-Customs (N.T.)
Amendment in the Notification No. 63/1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Samrang

Date: 30-04-2026
Notification No. 21/2026-Central Excise
Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the RIC rates on exports of High speed diesel oil outside India.

Date: 30-04-2026
Notification No. 01/2026-Central Tax (Rate)
Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026

Date: 30-04-2026
Notification No. 01/2026-Integrated Tax (Rate)
Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 01/2026-Union Territory Tax (Rate)
Seeks to amend Notification No 9/2025 - Union Territory ?tax (Rate) to align them with changes made vide Finance Act, 2026?



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