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Customs Tariff First Schedule

Tariff-item and rate changes with split effective dates

2 Feb / 1 Apr / 1 May 2026 as instrument-specificOFFICIAL BILL + LIVE INDIA CODE LINKED — FINAL GAZETTE CHAIN PENDING
Controlled legal-currentness route — official legislative material and live India Code are linked; final enacted Gazette and implementation chain remain under review.

What changed

Tariff-item and rate changes with split effective dates

Application controls

  1. Open the official record and confirm publication and effective dates.
  2. Identify the affected provision, tariff item, notification, form or portal service.
  3. Check whether the change is permanent, temporary, conditional or superseded.
  4. Apply it only to transactions within the operative period.
  5. Preserve the prior version for historical-period matters.

Official source chain

Finance Bill, 2026 — official Ministry of Finance PDF

Explanatory memorandum — official Ministry of Finance PDF

Customs Act, 1962 — live India Code consolidation

Control: this route remains noindex until the final enacted Gazette and any provision-specific commencement or delegated instrument are archived and reviewed.

Source review date: 2026-07-28.

Official sources and scope

This page is source-anchored to official legislative material and the live consolidated Act. It is not represented as a closed amendment-history record until the final Gazette, commencement and delegated-law chain is complete.

Source review date: 2026-07-28. Transaction-date law and final Gazette wording prevail.