FinMin Removes Condition for Exemption on Bangalore Rose Onion under Customs [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) under the Ministry of Finance has released Notification No. 30/2025-Customs dated 23rd May 2025, changing the earlier Notification No. 55/2022-Customs dated 31st October 2022. This change removes the condition that was previously enforcing customs duty exemption on Bangalore Rose Onion, one of high value and high demand onions.

This modification, which was made under the authority of Section 25(1) of the Customs Act, 1962, replaces the contents of column (5) of the notification’s Table (against Sl. No. 1) with a dash (“-”), thus removing all specific prior defaults that outline why someone would have had to set preconditions to apply for exemption.

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Also read: Case Digest on Rulings Related to Customs Duty Exemptions

The explanation for the modification allows the government to cope with the public's need to encourage agricultural imports while additionally raising domestic demand by reducing the formalities.  

The main notification, which was previously modified by Notification No. 12/2024-Customs on February 21, 2024, has been further relaxed to improve trade and reduce barriers for Bangalore Rose Onion importers.

Also read: Goods Exempted from Customs Duty May be Subject to Levy of Additional Duty: Madras HC [Read Order]

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The notifications reads as follows:

“G.S.R. 337(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 in the Ministry of Finance (Department of Revenue), No. 55/2022-Customs, dated the 31st October 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 796(E), dated the 31st October 2022, namely:-

In the said notification, in the TABLE, against Sl. No. 1., in column (5), for the entry, the entry “-” shall be substituted.”

Also read: Finance Ministry Amends to Import Duty Exemption Clause for Personal Use Goods [Read Notification]

To Read the full text of the Notification CLICK HERE

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