The Ministry of Finance has amended Customs Notification No. 45/2025-Customs through Notification No. 34/2026-Customs dated 27 October 2026. The changes remove specified entries and lists, revise tariff heading 8906, and update exemptions for certain defence equipment parts and accessories. The amendments come into effect from 1 November 2026, with the specified defence-related entry ceasing to apply after 1 July 2029.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 34/2026-Customs
New Delhi, the 27th October, 2026
G.S.R……(E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 45/2025-Customs, dated the 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025, namely: -
In the said notification,
(a) in TABLE I, S. No. 198 and the entries relating thereto shall be omitted;
(b) in the LISTS appended to TABLE I, Lists 13, 14 and 15 shall be omitted;
(c) in TABLE II, -
(i) against S. No. 36, for the entry in column (2), the entry “8906” shall be substituted;
(ii) against S. No. 60, for the entry in column (3), the following entry shall be substituted, namely:-
“Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts, and missiles, except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Guns, Light Machine Gun, MAG Gun:
Provided that nothing contained in this S. No. shall have effect on or after the 1st July, 2029”.
2. This notification shall come into force on the 1st day of November, 2026.
[F. No. CBIC-190354/142/2026-TRU]
(Dheeraj Sharma)
Under Secretary
Note: - The principal notification No. 45/2025-Customs, dated the 24th October, 2025 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 781(E), dated the 24th October, 2025 and was last amended vide notification No. 31/2026-Customs, dated the 23rd September, 2026, vide number G.S.R. 840 (E), dated the 23rd September, 2026.
Source: CA Sansaar