Further amends notification No. 22/2022-Customs, dated the 30 th April, 2022.

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 08/2025-Customs New Delhi, the 1st February, 2025 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), 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. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 328(E), dated the 30th April, 2022, namely:- In the said notification, I. in TABLE I, - (i) serial numbers 1412, 1413, 1414, 1415, 1418, 1419 and the entries relating thereto shall be omitted; serial numbers 3577, 3578 and the entries relating thereto shall be omitted; serial numbers 4037, 4038, 4039, 4040, 4041, 4042, 4043, 4044, 4045, 4046, 4047, 4048, 4049, 4050, 4051, 4052, 4053, 4054, 4055, 4056, 4057, 4058 and the entries relating thereto shall be omitted; serial numbers 6856, 6857, 6858, 6859, 6860, 6861, 6862, 6863, 6864, 6865, 6866, 6867, 6868, 6869, 6870, 6871, 6872, 6873, 6874, 6875, 6876, 6877, 6878, 6879, 6880, 6881, 6882, 6883, 6884, 6885 and the entries relating thereto shall be omitted; serial numbers 6935, 6939, 6940 and the entries relating thereto shall be omitted; serial numbers 9991, 9992, 9993 and the entries relating thereto shall be omitted; serial numbers 10164, 10165, 10166 and the entries relating thereto shall be omitted; serial numbers 10200, 10201, 10202, 10203, 10204, 10205 and the entries relating thereto shall be omitted ; (ii) (iii) (iv) (v) (vi) (vii) (viii) II. in TABLE II, - (i) after serial number 47 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - “47A 25151100 All goods 47B 47C 47D 47E 47F 25151210 All goods 25151220 All goods 25151290 All goods 25161100 All goods 25161200 All goods 20 20 20 8 5 5 8 8 8 0 0 0”; (ii) after serial number 50 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - “50A 34060010 All goods 50B 50C 50D 50E 50F 50G 50H 50I 50J 50K 50L 50M 50N 50O 50P 50Q 50R 50S 50T 50U 50V 50W 50X 34060090 All goods 39206210 All goods 39206290 All goods 39207911 All goods 39207912 All goods 39207919 All goods 39207991 All goods 39207992 All goods 39207999 All goods 39209211 All goods 39209212 All goods 39209219 All goods 39209291 All goods 39209292 All goods 39209299 All goods 39209310 All goods 39209320 All goods 39209390 All goods 39209410 All goods 39209420 All goods 39209490 All goods 39211400 All goods 39211900 All goods 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0”; (iii) after serial number 58 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - “58A 64031200 All goods 58B 64032011 All goods 20 20 0 0 58C 58D 58E 58F 58G 58H 58I 58J 58K 58L 58M 58N 58O 58P 58Q 58R 58S 58T 58U 58V 64032012 All goods 64032013 All goods 64032019 All goods 64032021 All goods 64032022 All goods 64032023 All goods 64032029 All goods 64032030 All goods 64032040 All goods 64032090 All goods 64035111 All goods 64035112 All goods 64035113 All goods 64035119 All goods 64035190 All goods 64035910 All goods 64035920 All goods 64035930 All goods 64035990 All goods 64039110 All goods 58W 64039120 All goods 58X 58Y 58Z 64039910 All goods 64039920 All goods 64039990 All goods 58ZA 64042000 All goods 58ZB 64051000 All goods 58ZC 64052000 All goods 58ZD 64059000 All goods 58ZE 68021000 All goods 58ZF 68029100 All goods 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 16 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8 58ZG 68029200 All goods 20 8”; (iv) after serial number 73 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - “74 85414200 All goods 75 76 77 78 0 0 0 10.5 0 0 0 0 85414300 All goods 85414900 All goods Motor vehicles (excluding electrically operated vehicles), if imported, - (1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub- assemblies, for assembling a complete vehicle, with, - (a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 87041010, 87041090, 87042100, 87042200, 87042300, 87043100, 87043200, 87044100, 87044200, 87044300, 87045100, 87045200, 87046000, 87049012, 87049019, 87049090 17.5 0 (b) engine or gearbox or transmission mechanism in pre- assembled form but not mounted on a chassis or a body assembly. 8 0 (2) other than (1) above. 20 10.5 87041010, 87041090, 87042100, 87042200, 87042300, 87043100, 87043200, 87044100, 87044200, 87044300, 87045100, 87045200, 87046000, 87049012, Electrically operated vehicles, if imported- (1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub- assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with – (a) none of the above components, parts or sub- assemblies inter-connected with each other and not mounted on a chassis (b) any of the above components, parts or sub- assemblies inter- connected with each other but not mounted on a chassis (2) in a form other than (1) above Explanation. – For the removal of doubts, the exemption contained in the items (1) (a) and (1) (b) of this entry shall be available, even if one or more of the components, parts or sub- assemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8702 or 8704 of the Customs Tariff Act, 1975 as per the general rules of interpretation. Refrigerated Motor Vehicles 17.5 0 20 8 0 0 87049019, 87049090 79 87041010, 87041090, 87042100, 87042200, 87042300, 87043100, 87043200, 87044100, 87044200, 87044300, 87045100, 87045200, 87046000, 87049012, 87049011, 80 81 82 83 84 87049019, 87049090 87111010 All goods 87111020 All goods 87111090 All goods 87113010, 87113020, 87113090, 87114010, 87114090, 87115000, 87116010, 87116020, 87116030, 87116090, 87119010, 87119090 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor (excluding electrically operated motor cycles and cycles), with or without side cars, and side cars, new, which have not been registered anywhere prior to importation, - (1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub- assemblies, for assembling a complete vehicle, with,- (a) engine, gearbox and transmission mechanism not in a pre-assembled condition (b) engine or gearbox or transmission mechanism in pre- assembled form, not mounted on a body assembly. 0 0 0 10.5 0 0 0 0 17.5 0 0 0 87113010, 87113020, 87113090, 87114010, 87114090, 87115000, 87116010, 87116020, 87116030, 87116090, 87119010, 87119090 (2) in a form other than (1) above 35 10.5 Electrically operated vehicles, if imported- (1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub- assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, brake system, whether or not individually pre-assembled, with– (a) none of the above components, parts or sub- assemblies inter-connected with each other and not mounted on a chassis (b) any of the above components, parts or sub- assemblies inter-connected with each other but not mounted on a chassis (2) in a form other than (1) above Explanation. – For the removal of doubts, the exemption contained in the items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or sub- assemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8711 of the Customs Tariff Act, 1975 as per the general rules of interpretation. All goods 17.5 0 35 0 20 1”. 85 87120010 2. This notification shall come into force on the 2nd day of February, 2025. [F. No. 334/03/2025-TRU] (Amreeta Titus) Deputy Secretary to the Government of India Note: The principal notification No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 328(E), dated the 30th April, 2022 and was last amended vide notification No. 45/2024-Customs, dated the 30th September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.604(E), dated the 30th September, 2024.

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