Finance Ministry Amends to Import Duty Exemption Clause for Personal Use Goods [Read Notification]
The Ministry of Finance issued a Notification correcting an import duty exemption clause for personal-use goods under Notification No. 04/2025-Customs

Finance Ministry – Personal Use Goods – Import Duty – taxscan
Finance Ministry – Personal Use Goods – Import Duty – taxscan
The Ministry of Finance (Department of Revenue) issued Notification No. G.S.R. 149(E) dated February 27, 2025, announcing a correction to an earlier customs notification regarding import duty exemptions for personal-use goods.
The corrigendum modifies Notification No. 04/2025-Customs, dated February 1, 2025, published in the Gazette of India, Extraordinary, which outlines the conditions under which certain imported goods are exempt from duty.
The amendment specifically affects Serial Number 36 in the referenced table, clarifying the scope of exemptions under Serial Number 608 of Notification No. 50/2017-Customs, dated June 30, 2017.
In the original notification, the text stated:
"All dutiable goods imported for personal use other than those S.No. 608 of the Table appended to notification No. 50/2017-Customs, dated the 30th June, 2017."
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This has now been revised to:
"All dutiable goods imported for personal use other than those covered under S.No. 608 of the Table appended to notification No. 50/2017-Customs, dated the 30th June, 2017.
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The amendment provides greater clarity on the exemption criteria, ensuring that only specified goods fall under the duty exemption. The correction was issued under File No. 334/03/2025-TRU and signed by Dilmil Singh Soach, Under Secretary.
To Read the full text of the Notification CLICK HERE
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