The Custom And Excise (Amendment) (No. 2) Act, 2025

An Act to amend the Customs and Excise Act. [ 30th December, 2025
ENACTED by the Parliament of Zambia. PART I
PRELIMINARY PROVISIONS
1. (1) This Act may be cited as the Customs and Excise
(Amendment) (No. 2) Act, 2025, and shall be read as one with the
Customs and Excise Act, in this Act referred to as the principal
Act. (2) This Act shall come into operation on 1st January, 2026. 2. Section 2 of the principal Act is amended by the insertion
of the following new definitions in the appropriate places in
alphabetical order:
“Minerals Regulation Commission” means the Minerals
Regulation Commission established under the Minerals
Regulation Commission Act, 2024;
“State institution” has the meaning assigned to the words in
the Constitution;
“tax clearance certificate” has the meaning assigned to the
words in the Income Tax Act; and
“used high performance motor cycle” means a motor cycle
which has been previously registered before importation
and has an engine capacity of at least 1000cc and
horsepower of at least two hundred;. Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 277
Enactment
Short title
and
commencement
Cap. 322
Amendment
of section 2
Act. No.14
of 2024
Cap. 1
Cap.

nd Excise (Amendment)(No. 2) [No. 18 of 2025 277
Enactment
Short title
and
commencement
Cap. 322
Amendment
of section 2
Act. No.14
of 2024
Cap. 1
Cap.

323
GOVERNMENT OF ZAMBIA
ACT
No. 18 of 2025
Date of Assent: 23rd December, 2025
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K56.00 each.

of Assent: 23rd December, 2025
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K56.00 each.

278 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)
3. Section 12 (1) of the principal Act is amended by the deletion
of paragraph (c) and the substitution therefor of the following:
(c) is not satisfied with the explanation given by a person in
relation to goods that are, or have been, in that person’s
possession or under that person’s control and the officer
has reasonable cause to suspect that the person has
committed, is committing, or is about to commit, an
offence under this Act, the officer may—
(i) report that person to a police officer or police
station; or
(ii) if there is no police officer or police station
available in the vicinity, take the person before
a magistrate with a view of obtaining a warrant
for that person’s arrest. 4.

ficer or police station
available in the vicinity, take the person before
a magistrate with a view of obtaining a warrant
for that person’s arrest. 4.

Section 43 of the principal Act is amended by the—
(a) deletion of subsection (3) and the substitution therefor of
the following:
(3) Without limiting the authority conferred on the
Commissioner-General by subsection (1), the
Commissioner-General may make the issue,
continuation or reissue of any customs carriers
licence conditional on the provision of a bond,
guarantee or similar undertaking as may, in the
opinion of the Commissioner-General, ensure that
the duty, levy, charge or any other fee payable to a
State institution that is due on any goods, that might
from time to time be carried by the customs carrier
shall be secured to the Republic.;
(b) insertion of the following new subsection immediately after
subsection (3):
(4) A bond, guarantee or similar undertaking referred
to under subsection (3) shall remain in force until
such duty, levy, charge or any other fee payable to
a State institution is fully paid to the satisfaction of
the Commissioner-General.; and
Amendment
of section 43
Amendment
of section 12

fee payable to
a State institution is fully paid to the satisfaction of
the Commissioner-General.; and
Amendment
of section 43
Amendment
of section 12

Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 279
(c) renumbering of subsections (4), (5), (6) and (7) as
subsections (5), (6), (7) and (8), respectively. 5. Section 56 of the principal Act is amended by the—
(a) deletion of subsection (1) and the substitution therefor of
the following:
(1) Without limiting the authority conferred on the
Commissioner-General by section 55, the
Commissioner-General may make the issue,
continuation or reissue of any bonded warehouse
licence conditional on the provision of such security
by bond, guarantee or similar undertaking as may,
in the opinion of the Commissioner-General, ensure
that the duty, levy, charge or any other fee payable
to a State institution that is due on any goods, that
might from time to time be warehoused in the
bonded warehouse shall be secured to the
Republic.; and
(b) insertion of the following new subsection immediately after
subsection (2):
(3) A bond, guarantee or similar undertaking referred
to under subsection (1) shall remain in force until
such duty, levy, charge or any other fee payable to
a State institution is fully paid to the satisfaction of
the Commissioner-General. 6.

force until
such duty, levy, charge or any other fee payable to
a State institution is fully paid to the satisfaction of
the Commissioner-General. 6.

The principal Act is amended by the repeal of section 88C
and the substitution therefor of the following:
88C. (1) The value for customs purposes of goods exported
from the Republic shall be the Free On Board value at the
place of dispatch or customs port of shipment. (2) Despite subsection (1), the Free On Board value for a
mineral exported from the Republic, shall be the amount
certified in a mineral analysis and valuation certificate
issued by the Minerals Regulation Commission in
accordance with the Minerals Regulation Commission Act,
2024. Amendment
of section 56
Repeal and
replacement
of section
88C
Valuation of
exports
Act No. 14
of 2024

th the Minerals Regulation Commission Act,
2024. Amendment
of section 56
Repeal and
replacement
of section
88C
Valuation of
exports
Act No. 14
of 2024

7. The principal Act is amended by the insertion of the following
new sections immediately after section 88D:
88E. (1) Subject to this Act, a person who is dissatisfied
with an assessment made by an officer under this Act,
may lodge an appeal to the Commissioner-General within
thirty days of being notified of the assessment. (2) An appeal made under subsection (1) shall be in writing
and clearly state the grounds on which the appeal is being
made. (3) Despite subsection (1), a person may, before the expiry
of the period specified under that subsection, make a request
to the Commissioner-General for an extension of time
within which to lodge the appeal. (4) The Commissioner-General shall, where the
Commissioner-General is satisfied that there are reasonable
grounds for the extension, extend the time for lodging the
appeal and notify the applicant in writing. (5) The Commissioner-General shall, where the
Commissioner-General does not extend the time for lodging
the appeal under subsection (4), notify the applicant in
writing stating the reasons for the decision.

er-General does not extend the time for lodging
the appeal under subsection (4), notify the applicant in
writing stating the reasons for the decision.

(6) The Commissioner-General shall, within sixty days of
receiving an appeal under subsection (1), hear and
determine the appeal. (7) A person who is dissatisfied with the decision of the
Commissioner-General under this section may appeal to
the Tax Appeals Tribunal in accordance with section 190. 88F. Despite an appeal against an assessment made under
this Act, the assessment shall be due and payable. 8. Section 89 of the principal Act is amended by the insertion
of the following new subsection immediately after subsection (3):
(4) Despite the provisions of this section, a person shall not
qualify for, or continue to benefit from, a suspension of
duty, drawback, refund, rebate or remission granted under
this Act, unless the person produces a valid tax clearance
certificate issued in accordance with the Income Tax Act. 280 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)
Insertion of
sections 88E
and 88F
Appeal
against
assessment
Effect of
appeal on
assessment
Amendment
of section 89
Cap. 323

Excise (Amendment)(No. 2)
Insertion of
sections 88E
and 88F
Appeal
against
assessment
Effect of
appeal on
assessment
Amendment
of section 89
Cap. 323

9. Section 92 of the principal Act is amended by the insertion
of the following new subsections immediately after subsection (4):
(5) Despite the provisions of this section, the Commissioner-
General may, by notice, suspend or withhold any tax refund
that is due to an applicant who is under investigation under
this Act or any other Act for which the Commissioner-
General is responsible for until the investigation is
concluded. (6) The notice referred to under subsection (5) shall specify
the period of suspension or withholding and that period
shall not exceed nine months. (7) Despite subsection (5), the Commissioner-General may,
on the expiry of the period referred to under subsection
(6) and on reasonable grounds, extend the period of the
suspension or withholding. 10.

l may,
on the expiry of the period referred to under subsection
(6) and on reasonable grounds, extend the period of the
suspension or withholding. 10.

Section 162 of the principal Act is amended by the insertion
of the following new subsections immediately after subsection (14):
(15) Despite the provisions of this section, the
Commissioner- General may, where the goods seized under
this section are perishable, dangerous or goods unsuitable
for storage, dispose of the goods in accordance with section
203 before the determination of an appeal made under
subsection (6) or (10). (16) Subject to section 205, a person whose goods have
been sold in accordance with subsection (15) shall, where
an appeal is determined in favour of that person, be entitled
to be paid a refund of the value of the goods seized. 11. The First Schedule to the principal Act is amended as set
out in Appendix I. 12. The Second Schedule to the principal Act is amended as
set out in Appendix II. 13. The Third Schedule to the principal Act is amended as set
out in Appendix III. 14. The Fourth Schedule to the principal Act is amended as
set out in Appendix IV. Customs and Excise (Amendment)(No. 2) [No.

set
out in Appendix III. 14. The Fourth Schedule to the principal Act is amended as
set out in Appendix IV. Customs and Excise (Amendment)(No. 2) [No.

18 of 2025 281
Amendment
of section 92
Amendment
of section
162
Amendment
of First
Schedule
Amendment
of Second
Schedule
Amendment
of Third
Schedule
Amendment
of Fourth
Schedule

section 92
Amendment
of section
162
Amendment
of First
Schedule
Amendment
of Second
Schedule
Amendment
of Third
Schedule
Amendment
of Fourth
Schedule

APPENDIX I
(Section 11)
FIRST SCHEDULE
(Section 72)
The First Schedule to the principal Act is amended in—
(a) Chapter 2, in the Customs Duty Rate column opposite subheadings—
0204.10.00, 0204.21.00, 0204.22.00, 0204.23.00,
0204.30.00, 0204.41.00, 0204.43.00, 0204.50.00,
0205.00.00, 0206.80.10, 0206.80.90, 0206.90.10,
0206.90.90, 0207.24.00, 0207.25.00, 0207.26.00,
0207.27.00, 0207.41.00, 0207.42.00, 0207.43.00,
0207.44.00, 0207.45.00, 0207.51.00, 0207.52.00,
0207.53.00, 0207.54.00, 0207.55.00, 0207.60.00,
0208.10.00, 0208.30.00, 0208.40.00, 0208.50.00,
0208.60.00, 0208.90.00, 0209.10.00, 0209.90.00,
0210.91.00, 0210.92.00, 0210.93.00 and 0210.99.00 by
the deletion of the figure “25%” and the substitution therefor of the figure “40%”;
(b) Chapter 4, in the Customs Duty Rate column opposite subheadings —
(i) 0401.10.11, 0401.10.12, 0401.10.20,
0401.20.11, 0401.20.12, 0401.20.20,
0401.40.11, 0401.40.12, 0401.40.20,
0401.50.11, 0401.50.12, 0401.50.20,
0403.20.00, 0406.10.00, 0406.20.00,
0406.30.00, 0406.40.00 and 0406.90.00 by the deletion of
the figure “25%” and the substitution therefor of the figure “40%”;
(ii) 0402.10.90, 0402.21.20, 0402.21.90,
0402.29.10, 0402.29.30, 0402.29.40,
0402.91.20, 0402.91.90, and 0402.99.00 by the deletion of
the figure “15%” and the substitution therefor of the figure “40%”;
(c) Chapter 39, by the deletion of subheading 3923.30.90 and the substitution therefor of the
following:
HS Code Description of Statistical Unit of Customs Duty
Goods Qty Rate
---Other
3923.30.91 ----Other kg 25%
3923.30.99 ----Bottles kg 25%;
282 [No.

g:
HS Code Description of Statistical Unit of Customs Duty
Goods Qty Rate
---Other
3923.30.91 ----Other kg 25%
3923.30.99 ----Bottles kg 25%;
282 [No.

18 of 2025 Customs and Excise (Amendment)(No. 2)

18 of 2025 Customs and Excise (Amendment)(No. 2)

(d) Chapter 55, in the Customs Duty Rate column opposite subheading
5503.20.00, by the deletion of the figure “5%” and the substitution therefor
of the figure “25%”;
(e) Chapter 70, in the Customs Duty Rate column opposite subheadings—
(i) 7005.10.00 by the deletion of the figure “5%” and the substitution
therefor of the figure “25%”; and
(ii) 7005.21.00, 7005.29.00 and 7005.30.00, by the deletion of the figure
“15%” and the substitution therefor of the figure “25%”;
(f) Chapter 72, in the Customs Duty Rate column opposite subheadings —
(i) 7214.10.00, 7214.20.10, 7214.20.90 and 7214.30.00 by the deletion of
the figure “15%” and the substitution therefor of the figure “25%”; and
(ii) 7214.91.00, 7214.99.00, 7215.10.00, 7215.50.00 and 7215.90.00 by
the deletion of the word “free” and the substitution therefor of the
figure “25%”;
(g) Chapter 84, in the Customs Duty Rate column opposite subheading
8419.89.00, by the deletion of the figure “10%” and the substitution therefor
of the word “free”;
(h) Chapter 87 by—
(i) the deletion of subheadings 8703.40.10, 8703.40.20, 8703.40.30 and
8703.40.90 and the substitution therefor of the following:
HS Code Description of Goods Statistical Customs
Unit of Qty Duty Rate
- Other vehicles with both
spark ignition internal
combustion piston engine
and electric motor as motors
for propulsion, other than
those capable of being charged
of by plugging to external
source electric power
--Of a cylinder capacity not
exceeding 1500cc:
8703.40.11 ----Ambulances No.

capable of being charged
of by plugging to external
source electric power
--Of a cylinder capacity not
exceeding 1500cc:
8703.40.11 ----Ambulances No.

free
8703.40.12 ---- Prison vans No. 15%
8703.40.13 ---- Hearses No. 15%
8703.40.19 ----Other No. ***
----Of a cylinder capacity of
1501cc but not exceeding 2500cc
8703.40.21 ----Ambulances No. free
8703.40.22 ---- Prison vans No. 15%
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 283

not exceeding 2500cc
8703.40.21 ----Ambulances No. free
8703.40.22 ---- Prison vans No. 15%
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 283

HS Code Description of Goods Statistical Customs
Unit of Qty Duty Rate
8703.40.23 ----Hearses No. ***
8703.40.29 ----Other No. ***
----Of a cylinder capacity exceeding 2500cc:
8703.40.31 ----Ambulances No. free
8703.40.32 ----Prison vans No. 15%
8703.40.33 ----Hearses No. 15%
8703.40.39 ----Other No. ***
***30% or KR6,000 per vehicle, whichever is the greater;
(ii) the deletion of subheading 8703.50.10, 8703.50.20, 8703.50.30 and 8703.50.90 and
the substitution therefor of the following:
HS Code Description of Goods Statistical Customs
Unit of Qty Duty Rate
-Other vehicles, with both
compression-ignition internal
combustion piston engine (diesel
or semi diesel) and electric motor
as motors for propulsion, other
than those capable of being charged
by plugging to external source of
electric power
---Of a cylinder capacity not
exceeding 1500cc:
8703.50.11 ---Ambulances No. free
8703.50.12 ---Prison vans No. 15%
8703.50.13 ---Hearses No. 15%
8703.50.19 ---Other No. ***
---Of a cylinder capacity of
1501cc but not exceeding 2500cc
8703.50.21 ---Ambulances No. free
8703.50.22 ---Prison vans No. 15%
8703.50.23 ---Hearses No. 15%
8703.50.29 ---Other No.

1cc but not exceeding 2500cc
8703.50.21 ---Ambulances No. free
8703.50.22 ---Prison vans No. 15%
8703.50.23 ---Hearses No. 15%
8703.50.29 ---Other No.

***
Of a cylinder capacity exceeding 2500cc:
8703.50.31 ---Ambulances No. free
8703.50.32 ---Prison vans No. 15%
8703.50.33 ---Hearses No. 15%
8703.50.39 ---Other No. ***
***30% or KR6,000 per vehicle, whichever is the greater;
(iii) the deletion of subheadings 8703.60.10, 8703.60.20, 8703.60.30 and 8703.60.90 and
the substitution therefor of the following:
284 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

60.10, 8703.60.20, 8703.60.30 and 8703.60.90 and
the substitution therefor of the following:
284 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

HS Code Description of Goods Statistical Customs
Unit of Qty Duty Rate
- Other vehicles, with both
spark-ignition combustion
piston engine and electric
motor as motors for propulsion,
capable of being charged by plugging
to external source of electric power
---Of a cylinder capacity not
exceeding 1500cc:
8703.60.11 ---Ambulances No. free
8703.60.12 ---Prison vans No. 15%
8703.60.13 ---Hearses No. 15%
8703.60.19 ---Other No. ***
---Of a cylinder capacity of
1501cc but not exceeding 2500cc
8703.60.21 ---Ambulances No. free
8703.60.22 ---Prison vans No. 15%
8703.60.23 ---Hearses No. 15%
8703.60.29 ---Other No. ***
---Of a cylinder capacity
exceeding 2500cc:
8703.60.31 ---Ambulances No. free
8703.60.32 ---Prison vans No. 15%
8703.60.33 ---Hearses No. 15%
8703.60.39 ---Other No.

r capacity
exceeding 2500cc:
8703.60.31 ---Ambulances No. free
8703.60.32 ---Prison vans No. 15%
8703.60.33 ---Hearses No. 15%
8703.60.39 ---Other No.

***
***30% or KR6,000 per vehicle, whichever is the greater; and
(iv) the deletion of subheadings 8703.70.10, 8703.70.20, 8703.70.30 and 8703.70.90 and
the substitution therefor of the following:
HS Code Description of Goods Statistical Customs
Unit of Qty Duty Rate
-Other vehicles, with both
park- ignition combustion
piston engine and electric
motor as motors for propulsion,
capable of being charged by
plugging to external source of
electric power
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 285

rs for propulsion,
capable of being charged by
plugging to external source of
electric power
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 285

HS Code Description of Goods Statistical Customs
Unit of Qty Duty Rate
---Of a cylinder capacity not
exceeding 1500cc:
8703.70.11 ---Ambulances No. free
8703.70.12 ---Prison vans No. 15%
8703.70.13 ---Hearses No. 15%
8703.70.19 ---Other No. ***
---Of a cylinder capacity of
1501cc but not exceeding 2500cc
8703.70.21 ---Ambulances No. free
8703.70.22 ---Prison vans No. 15%
8703.70.23 ---Hearses No. 15%
8703.70.29 ---Other No. ***
---Of a cylinder capacity
exceeding 2500cc:
8703.70.31 ---Ambulances No. free
8703.70.32 ---Prison vans No. 15%
8703.70.33 ---Hearses No. 15%
8703.70.39 ---Other No. ***
***30% or KR6,000 per vehicle, whichever is the greater; and
(i) Chapter 93, in the Customs Duty Rate column opposite subheadings 9303.10.00,
9303.20.00, 9303.30.00, 9303.90.10, 9303.90.20, 9303.90.90 and 9304.00.00, by
the deletion of the figure “15%” and the substitution therefor of the figure “25%”.
286 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

0.00, by
the deletion of the figure “15%” and the substitution therefor of the figure “25%”.
286 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

APPENDIX II
(Section 12)
SECOND SCHEDULE
(Section 76)
The Second Schedule to the principal Act is amended—
(a) in heading 4, in the Duty Rate Column opposite subheading 2203.00.90, by the deletion
of the figure “50%” and the substitution therefor of the figure “40%”;
(b) in heading 12, in the Duty Rate Column opposite subheadings 3923.21.91 and
3923.29.91, by the deletion of the figure “30%” and the substitution therefor of the
figure “100%”;
(c) in heading 14—
(i) by the deletion of subheadings 8703.40.90, 8703.50.90, 8703.60.90 and
8703.70.90; and
(ii) by the insertion of the following new subheadings immediately after subheading
8703.33.90:
Heading Description of Goods Harmonised Statistical Duty Rate
Commodity Unit Duty
Description Rate
and Coding
System
Heading
14. (2) Motor Cars and 8703.40.19 No. 15%
other motor vehicles
principally designed for
the transport of persons
(Other than those of heading
87.02) including station
wagon and racing cars. 8703.40.29 No. 15%
8703.40.39 No. 15%
8703.50.19 No. 15%
8703.50.29 No. 15%
8703.50.39 No. 15%
8703.60.19 No. 15%
8703.60.29 No. 15%
8703.60.39 No. 15%
8703.70.19 No. 15%
8703.70.29 No. 15%
8703.70.39 No.

5%
8703.50.29 No. 15%
8703.50.39 No. 15%
8703.60.19 No. 15%
8703.60.29 No. 15%
8703.60.39 No. 15%
8703.70.19 No. 15%
8703.70.29 No. 15%
8703.70.39 No.

15%; and
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 287

(d) by the insertion of the following new headings immediately after heading 15:
Heading Description of Goods Harmonised Statistical Duty Rate
Commodity Unit Duty
Description Rate
and Coding
System
Heading
16. (1) Revolvers and pistols, 9302.00.00 No. 30%
other than those of heading
93.03 or 93.04.
(2) Muzzle loading firearms 9303.10.00 No. 30%
(3) Other sporting, hunting 9303.20.00 No. 30%
or targetshooting shotguns,
including combination shotgun
rifles
(4) Other sporting, hunting 9303.30.00 No. 30%
or target shooting rifles
(5) Captive-bolt humane 9303.90.10 No. 30%
killers
(6) Very pistols 9303.90.20 No. 30%
(7) Other 9303.90.90 No. 30%
(8) Other arms (for 9304.00.00 No. 30%
example, spring, air or gas
guns and pistols, truncheons),
excluding those of heading
93.07
17. (1) Cartridges 9306.21.00 No. 30%
(2) Other 9306.29.00 No. 30%
(3) Other cartridges and 9306.30.00 No. 30%
parts thereof
288 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

. 30%
(2) Other 9306.29.00 No. 30%
(3) Other cartridges and 9306.30.00 No. 30%
parts thereof
288 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

APPENDIX III
(Section 13)
THIRD SCHEDULE
(Sections 72 and 76)
The Third Schedule is amended in Part I—
(a) in respect of motor vehicles of 2 years to 5 years—
(i) by the insertion of the following new subheadings immediately after subheading
8702.10.90 relating to the description of goods for a bus of a sitting capacity
exceeding 44:
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
- Bus with only compression-
ignition internal combustion
piston engine (diesel or semi-
diesel) and electric motor as
motors for propulsion
8702.20.10 ---Of a sitting capacity not No. 20,089.66 25,112.08
exceeding 14
8702.20.90 ---Of a sitting capacity above No. 43,983.73
14 but not exceeding 32
8702.20.90 ---Of a sitting capacity above No. 97,741.62
32 but not exceeding 44
8702.20.90 ---Of a sitting capacity No. 122,177.02
exceeding 44
Bus with both spark-ignition
internal combustion piston
engine and electric motor as
motors for propulsion
8702.30.10 ---Of a sitting capacity not No. 20,089.66 25,112.08
exceeding 14
8702.30.90 ---Of a sitting capacity above No. 43,983.73
14 but not exceeding 32
8702.30.90 ---Of a sitting capacity above No.

6 25,112.08
exceeding 14
8702.30.90 ---Of a sitting capacity above No. 43,983.73
14 but not exceeding 32
8702.30.90 ---Of a sitting capacity above No.

97,741.62
32 but not exceeding 44
8702.30.90 ---Of a sitting capacity No. 122,177.02; and
exceeding 44
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 289

32 but not exceeding 44
8702.30.90 ---Of a sitting capacity No. 122,177.02; and
exceeding 44
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 289

(ii) by the insertion of the following new subheadings immediately after subheading
8703.33.90 relating to the description of goods for an SUV of engine capacity exceeding
3000cc:
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
-Other vehicles with both
spark-ignition internal
combustion piston engine
and electric motor as motors
for propulsion, other than
those capable of being
charged by plugging to external
source of electric power
Sedans:
8703.40.19 ---Of engine capacity not No. 14,113.14 12,231.38
exceeding 1000cc
8703.40.19 ---Of engine capacity No. 18,145.46 15,726.07
of 1001cc but not exceeding
1500cc
8703.40.29 ---Of engine capacity of 1501cc No. 18,695.48 24,304.12
but not exceeding 2500cc
8703.40.39 ---Of engine capacity of 2501cc No. 20,395.06 26,513.58
but not exceeding 3000cc
8703.40.39 ---Of engine capacity exceeding No. 25,493.83 33,141.98
3000cc
Hatchback:
8703.40.19 ---Of engine capacity not No. 12,096.97 10,484.04
exceeding 1000cc
8703.40.19 ---Of engine capacity of No. 16,129.30 13,978.73
1001cc but not exceeding
1500cc
8703.40.29 ---Of engine capacity of No.

4
exceeding 1000cc
8703.40.19 ---Of engine capacity of No. 16,129.30 13,978.73
1001cc but not exceeding
1500cc
8703.40.29 ---Of engine capacity of No.

16,995.89 22,094.65
1501cc but not exceeding
2500cc
8703.40.39 ---Of engine capacity of No. 18,695.48 24,304.12
2501cc but not exceeding
3000cc
8703.40.39 ---Of engine capacity 22,094.65 28,723.05
exceeding 3000cc
Station Wagons:
8703.40.19 ---Of engine capacity not No. 14,113.14 12,231.38
exceeding 1000cc
8703.40.19 ---Of engine capacity of No. 18,144.44 15,725.18
1001cc but not exceeding
1500cc
290 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

8703.40.19 ---Of engine capacity of No. 18,144.44 15,725.18
1001cc but not exceeding
1500cc
290 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
8703.40.19 ---Of engine capacity of No. 18,695.48 24,304.12
1501cc but not exceeding
2500cc
8703.40.39 ---Of engine capacity of No. 20,395.06 26,513.58
2501cc but not exceeding
3000cc
8703.40.39 ---Of engine capacity No. 25,493.83 33,141.98
exceeding 3000cc
SUVs:
8703.40.19 ---Of engine capacity not No. 17,598.22 15,251.79
exceeding 1000cc
8703.40.19 ---Of engine capacity of No. 20,463.05 17,734.64
1001cc but not exceeding
1500cc
8703.40.29 ---Of engine capacity of No. 23,794.24 30,932.51
1501cc but not exceeding
2500cc
8703.40.39 ---Of engine capacity of No. 27,193.42 35,351.45
2501cc but not exceeding
3000cc
8703.40.39 ---Of engine capacity No. 32,292.19 41,979.84
exceeding 3000cc
-Other vehicles, with both
compression-ignition internal
combustion piston engine
(diesel or semi-diesel) and
electric motor as motors for
propulsion, other than those
capable of being charged by
plugging to external source of
electric power
Sedans:
8703.50.19 ---Of engine capacity not No. 14,113.14 12,231.38
exceeding 1000cc
8703.50.19 ---Of engine capacity of No.

source of
electric power
Sedans:
8703.50.19 ---Of engine capacity not No. 14,113.14 12,231.38
exceeding 1000cc
8703.50.19 ---Of engine capacity of No.

18,145.46 15,726.07
1001cc but not exceeding
1500cc
8703.50.29 ---Of engine capacity of No. 18,695.48 24,304.12
1501cc but not exceeding
2500cc
8703.50.39 ---Of engine capacity of No. 20,395.06 26,513.58
2501cc but not exceeding
3000cc
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 291

8703.50.39 ---Of engine capacity of No. 20,395.06 26,513.58
2501cc but not exceeding
3000cc
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 291

HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
8703.50.39 ---Of engine capacity No. 25,493.83 33,141.98
exceeding 3000cc
Hatchback:
8703.50.19 ---Of engine capacity not No. 12,096.97 10,484.04
exceeding 1000cc
8703.50.19 ---Of engine capacity of No. 6,129.30 13,978.73
1001cc but not exceeding
1500cc
8703.50.29 ---Of engine capacity of No. 16,995.89 22,094.65
1501cc but not exceeding
2500cc
8703.50.39 ---Of engine capacity of No. 18,695.48 24,304.12
2501cc but not exceeding
3000cc
8703.50.39 ---Of engine capacity No. 22,094.65 28,723.05
exceeding 3000cc
Station Wagons:
8703.50.19 ---Of engine capacity not No. 14,113.14 12,231.38
exceeding 1000cc
8703.50.19 ---Of engine capacity of No. 18,144.44 15,725.18
1001cc but not exceeding
1500cc
8703.50.29 ---Of engine capacity of No. 18,695.48 24,304.12
1501cc but not exceeding
2500cc
8703.50.39 ---Of engine capacity of No. 20,395.06 26,513.58
2501cc but not exceeding
3000cc
8703.50.39 ---Of engine capacity No. 25,493.83 33,141.98
exceeding 3000cc
SUVs:
8703.50.19 ---Of engine capacity No. 17,598.22 15,251.79
not exceeding 1000cc
8703.50.19 ---Of engine capacity of No.

33,141.98
exceeding 3000cc
SUVs:
8703.50.19 ---Of engine capacity No. 17,598.22 15,251.79
not exceeding 1000cc
8703.50.19 ---Of engine capacity of No.

20,463.05 17,734.64
1001cc but not exceeding
1500cc
8703.50.29 ---Of engine capacity of No. 23,794.24 30,932.51
1501cc but not exceeding
2500cc
8703.50.39 ---Of engine capacity of No. 27,193.42 35,351.45
2501cc but not exceeding
3000cc
292 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

8703.50.39 ---Of engine capacity of No. 27,193.42 35,351.45
2501cc but not exceeding
3000cc
292 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
8703.50.39 ---Of engine capacity No. 32,292.19 41,979.84
exceeding 3000cc
---Other vehicles, with both
spark-ignition combustion
piston engine and electric
motor as motors for propulsion,
capable of being charged by
plugging to external source of
electric power
Sedans:
8703.60.19 ---Of engine capacity not No. 14,113.14 12,231.38
exceeding 1000cc
8703.60.19 ---Of engine capacity of No. 18,145.46 15,726.07
1001cc but not exceeding
1500cc
8703.60.29 ---Of engine capacity of No. 18,695.48 24,304.12
1501cc but not exceeding
2500cc
8703.60.39 ---Of engine capacity of No. 20,395.06 26,513.58
2501cc but not exceeding
3000cc
8703.60.39 ---Of engine capacity No. 25,493.83 33,141.98
exceeding 3000cc
Hatchback:
8703.60.19 ---Of engine capacity not No. 12,096.97 10,484.04
exceeding 1000cc
8703.60.19 ---Of engine capacity of No. 16,129.30 13,978.73
1001cc but not exceeding
1500cc
8703.60.29 ---Of engine capacity of No. 16,995.89 22,094.65
1501cc but not exceeding
2500cc
8703.60.39 ---Of engine capacity of No. 18,695.48 24,304.12
2501cc but not exceeding
3000cc
8703.60.39 ---Of engine capacity No.

not exceeding
2500cc
8703.60.39 ---Of engine capacity of No. 18,695.48 24,304.12
2501cc but not exceeding
3000cc
8703.60.39 ---Of engine capacity No.

22,094.65 28,723.05
exceeding 3000cc
Station Wagons:
8703.60.19 ---Of engine capacity not No. 14,113.14 12,231.38
exceeding 1000cc
8703.60.19 ---Of engine capacity of No. 18,144.44 15,725.18
1001cc but not exceeding
1500cc
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 293

8703.60.19 ---Of engine capacity of No. 18,144.44 15,725.18
1001cc but not exceeding
1500cc
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 293

HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
8703.60.29 ---Of engine capacity of No. 18,695.48 24,304.12
1501cc but not exceeding
2500cc
8703.60.39 ---Of engine capacity of No. 20,395.06 26,513.58
2501cc but not exceeding
3000cc
8703.60.39 ---Of engine capacity exceeding No. 25,493.83 33,141.98
3000cc
SUVs:
8703.60.19 ---Of engine capacity not No. 17,598.22 15,251.79
exceeding 1000cc
8703.60.19 ---Of engine capacity of No. 20,463.05 17,734.64
1001cc but not exceeding
1500cc
8703.60.29 ---Of engine capacity of No. 23,794.24 30,932.51
1501cc but not exceeding
2500cc
8703.60.39 ---Of engine capacity of No. 27,193.42 35,351.45
2501cc but not exceeding
3000cc
8703.60.39 ---Of engine capacity No. 32,292.19 41,979.84
exceeding 3000cc
-Other vehicles with both
spark-ignition internal
combustion piston engine
and electric motor as motors
for propulsion, other than
those capable of being
charged by plugging to external
source of electric power
Sedans:
8703.70.19 ---Of engine capacity not No. 14,113.14 12,231.38
exceeding 1000cc
8703.70.19 ---Of engine capacity of No. 18,145.46 15,726.07
1001cc but not exceeding
1500cc
8703.70.29 8703.70.29 No.

13.14 12,231.38
exceeding 1000cc
8703.70.19 ---Of engine capacity of No. 18,145.46 15,726.07
1001cc but not exceeding
1500cc
8703.70.29 8703.70.29 No.

18,695.48 24,304.12
8703.70.39 ---Of engine capacity of No. 20,395.06 26,513.58
2501cc but not exceeding
3000cc
8703.70.39 ---Of engine capacity No. 25,493.83 33,141.98
exceeding 3000cc
294 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

t exceeding
3000cc
8703.70.39 ---Of engine capacity No. 25,493.83 33,141.98
exceeding 3000cc
294 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
Hatchback:
8703.70.19 ---Of engine capacity No. 12,096.97 10,484.04
not exceeding 1000cc
8703.70.19 ---Of engine capacity of No. 16,129.30 13,978.73
1001cc but not exceeding
1500cc
8703.70.29 ---Of engine capacity of No. 16,995.89 22,094.65
1501cc but not exceeding
2500cc
8703.70.39 ---Of engine capacity of No. 18,695.48 24,304.12
2501cc but not exceeding
3000cc
8703.70.39 ---Of engine capacity No. 22,094.65 28,723.05
exceeding 3000cc
Station Wagons:
8703.70.19 ---Of engine capacity not No. 14,113.14 12,231.38
exceeding 1000cc
8703.70.19 ---Of engine capacity of No. 18,144.44 15,725.18
1001cc but not exceeding
1500cc
8703.70.29 ---Of engine capacity of No. 18,695.48 24,304.12
1501cc but not exceeding
2500cc
8703.70.39 ---Of engine capacity of No. 20,395.06 26,513.58
2501cc but not exceeding
3000cc
8703.70.39 ---Of engine capacity No. 25,493.83 33,141.98
exceeding 3000cc
SUVs:
8703.70.19 ---Of engine capacity not No. 17,598.22 15,251.79
exceeding 1000cc
8703.70.19 ---Of engine capacity of No. 20,463.05 17,734.64
1001cc but not exceeding
1500cc
8703.70.29 ---Of engine capacity of No.

9
exceeding 1000cc
8703.70.19 ---Of engine capacity of No. 20,463.05 17,734.64
1001cc but not exceeding
1500cc
8703.70.29 ---Of engine capacity of No.

23,794.24 30,932.51
1501cc but not exceeding
2500cc
8703.70.39 ---Of engine capacity of No. 27,193.42 35,351.45
2501cc but not exceeding
3000cc
8703.70.39 ---Of engine capacity No. 32,292.19 41,979.84; and
exceeding 3000cc
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 295

eeding
3000cc
8703.70.39 ---Of engine capacity No. 32,292.19 41,979.84; and
exceeding 3000cc
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 295

(b) in respect of motor vehicles of 5 years and older—
(i) by the insertion of the following new subheadings immediately after subheading
8702.10.90 relating to the description of goods for a bus with a sitting capacity
exceeding 44:
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
-Bus with only compression-
ignition internal combustion
piston engine (diesel or semi-
diesel) and electric motor as
motors for propulsion
8702.20.10 ---Of a sitting capacity not No. 10,044.83 12,556.04
exceeding 14
8702.20.90 ---Of a sitting capacity above No. 15,638.66
14 but not exceeding 32
8702.20.90 ---Of a sitting capacity above No. 21,991.86
32 but not exceeding 44
8702.20.90 ---Of a sitting capacity No. 48,870.81
exceeding 44
-Bus with both spark-ignition
internal combustion piston
engine and electric motor as
motors for propulsion
8702.30.10 ---Of a sitting capacity not No. 10,044.83 12,556.04
exceeding 14
8702.30.90 ---Of a sitting capacity above No. 15,638.66
14 but not exceeding 32
8702.30.90 ---Of a sitting capacity above No. 21,991.86
32 but not exceeding 44
8702.30.90 ---Of a sitting capacity No.

638.66
14 but not exceeding 32
8702.30.90 ---Of a sitting capacity above No. 21,991.86
32 but not exceeding 44
8702.30.90 ---Of a sitting capacity No.

48,870.81; and
exceeding 44
(ii) by the insertion of the following new subheadings immediately after subheading
8703.33.90 relating to the description of goods for an SUV of engine capacity
exceeding 3000cc:
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
-Other vehicles with both
spark-ignition internal
combustion piston engine
and electric motor as motors
for propulsion, other than
those capable of being charged
by plugging to external source
of electric power
296 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

, other than
those capable of being charged
by plugging to external source
of electric power
296 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
Sedans:
8703.40.19 ---Of engine capacity not No. 8,064.65 6,989.36
exceeding 1000cc
8703.40.19 ---Of engine capacity of No. 9,677.58 8,387.24
1001cc but not exceeding
1500cc
8703.40.29 ---Of engine capacity of No. 9,517.70 12,373.01
1501cc but not exceeding
2500cc
8703.40.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.40.39 ---Of engine capacity No. 13,596.71 17,675.72
exceeding 3000cc
Hatchback:
8703.40.19 ---Of engine capacity not No. 8,064.65 6,989.36
exceeding 1000cc
8703.40.19 ---Of engine capacity of No. 9,677.58 8,387.24
1001cc but not exceeding
1500cc
8703.40.29 ---Of engine capacity of No. 9,517.70 12,373.01
1501cc but not exceeding
2500cc
8703.40.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.40.39 ---Of engine capacity No. 13,596.71 17,675.72
exceeding 3000cc
Station Wagons:
8703.40.19 ---Of engine capacity not No. 8,064.65 6,989.36
exceeding 1000cc
8703.40.19 ---Of engine capacity of No. 9,677.58 8,387.23
1001cc but not exceeding
1500cc
8703.40.29 ---Of engine capacity of No.

.36
exceeding 1000cc
8703.40.19 ---Of engine capacity of No. 9,677.58 8,387.23
1001cc but not exceeding
1500cc
8703.40.29 ---Of engine capacity of No.

10,197.65 13,256.80
1501cc but not exceeding
2500cc
8703.40.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.40.39 ---Of engine capacity No. 13,596.71 17,675.72
exceeding 3000cc
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 297

t exceeding
3000cc
8703.40.39 ---Of engine capacity No. 13,596.71 17,675.72
exceeding 3000cc
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 297

HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
SUVs:
8703.40.19 ---Of engine capacity not No. 10,558.93 9,151.07
exceeding 1000cc
8703.40.19 ---Of engine capacity of No. 12,277.83 10,640.78
1001cc but not exceeding
1500cc
8703.40.29 ---Of engine capacity of No. 14,276.54 18,559.51
1501cc but not exceeding
2500cc
8703.40.39 ---Of engine capacity of No. 17,539.75 22,801.68
2501cc but not exceeding
3000cc
8703.40.39 ---Of engine capacity No. 20,395.06 26,513.58
exceeding 3000cc
-Other vehicles, with both
compression-ignition internal
combustion piston engine
(diesel or semi-diesel) and
electric motor as motors for
propulsion, other than those
capable of being charged by
plugging to external source of
electric power
Sedans:
8703.50.19 ---Of engine capacity not No. 8,064.65 6,989.36
exceeding 1000cc
8703.50.19 ---Of engine capacity of No. 9,677.58 8,387.24
1001cc but not exceeding
1500cc
8703.50.29 ---Of engine capacity of No. 9,517.70 12,373.01
1501cc but not exceeding
2500cc
8703.50.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.50.39 ---Of engine capacity No.

not exceeding
2500cc
8703.50.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.50.39 ---Of engine capacity No.

13,596.71 17,675.72
exceeding 3000cc
Hatchback:
8703.50.19 ---Of engine capacity not No. 8,064.65 6,989.36
exceeding 1000cc
8703.50.19 ---Of engine capacity of No. 9,677.58 8,387.24
1001cc but not exceeding
1500cc
8703.50.29 ---Of engine capacity of No. 9,517.70 12,373.01
1501cc but not exceeding
2500cc
298 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

c
8703.50.29 ---Of engine capacity of No. 9,517.70 12,373.01
1501cc but not exceeding
2500cc
298 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
8703.50.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.50.39 ---Of engine capacity No. 13,596.71 17,675.72
exceeding 3000cc
Station Wagons:
8703.50.19 ---Of engine capacity not No. 8,064.65 6,989.36
exceeding 1000cc
8703.50.19 ---Of engine capacity of No. 9,677.58 8,387.23
1001cc but not exceeding
1500cc
8703.50.29 ---Of engine capacity of No. 10,197.65 13,256.80
1501cc but not exceeding
2500cc
8703.50.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.50.39 ---Of engine capacity No. 13,596.71 17,675.78
exceeding 3000cc
SUVs:
8703.50.19 ---Of engine capacity not No. 10,558.93 9,151.07
exceeding 1000cc
8703.50.19 ---Of engine capacity of No. 12,277.83 10,640.78
1001cc but not exceeding
1500cc
8703.50.29 ---Of engine capacity of No. 14,276.54 18,559.51
1501cc but not exceeding
2500cc
8703.50.39 ---Of engine capacity of No. 17,539.75 22,801.68
2501cc but not exceeding
3000cc
8703.50.39 ---Of engine capacity No.

not exceeding
2500cc
8703.50.39 ---Of engine capacity of No. 17,539.75 22,801.68
2501cc but not exceeding
3000cc
8703.50.39 ---Of engine capacity No.

20,395.06 26,513.58
exceeding 3000cc
-Other vehicles, with both
spark-ignition combustion
piston engine and electric
motor as motors for
propulsion, capable of
being charged by plugging
to external source of electric
power
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 299

rs for
propulsion, capable of
being charged by plugging
to external source of electric
power
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 299

HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
Sedans:
8703.60.19 ---Of engine capacity not No. 8,064.65 6,989.36
exceeding 1000cc
8703.60.19 ---Of engine capacity of No. 9,677.58 8,387.24
1001cc but not exceeding
1500cc
8703.60.29 ---Of engine capacity of No. 9,517.70 12,373.01
1501cc but not exceeding
2500cc
8703.60.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.60.39 ---Of engine capacity No. 13,596.71 17,675.72
exceeding 3000cc
Hatchback:
8703.60.19 ---Of engine capacity not No. 8,064.65 6,989.36
exceeding 1000cc
8703.60.19 ---Of engine capacity of No. 9,677.58 8,387.24
1001cc but not exceeding
1500cc
8703.60.29 ---Of engine capacity of No. 9,517.70 12,373.01
1501cc but not exceeding
2500cc
8703.60.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.60.39 ---Of engine capacity No. 13,596.71 17,675.72
exceeding 3000cc
Station Wagons:
8703.60.19 ---Of engine capacity not No. 8,064.65 6,989.36
exceeding 1000cc
8703.60.19 ---Of engine capacity of No. 9,677.58 8,387.23
1001cc but not exceeding
1500cc
8703.60.29 ---Of engine capacity of No.

.36
exceeding 1000cc
8703.60.19 ---Of engine capacity of No. 9,677.58 8,387.23
1001cc but not exceeding
1500cc
8703.60.29 ---Of engine capacity of No.

10,197.65 13,256.80
1501cc but not exceeding
2500cc
8703.60.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.60.39 ---Of engine capacity No. 13,596.71 17,675.72
exceeding 3000cc
300 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

t exceeding
3000cc
8703.60.39 ---Of engine capacity No. 13,596.71 17,675.72
exceeding 3000cc
300 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
SUVs:
8703.60.19 ---Of engine capacity not No. 10,558.93 9,151.07
exceeding 1000cc
8703.60.19 ---Of engine capacity of No. 12,277.83 10,640.78
1001cc but not exceeding
1500cc
8703.60.29 ---Of engine capacity of No. 14,276.54 18,559.51
1501cc but not exceeding
2500cc
8703.60.39 ---Of engine capacity of No. 17,539.75 22,801.68
2501cc but not exceeding
3000cc
8703.60.39 ---Of engine capacity No. 20,395.06 26,513.58
exceeding 3000cc
-Other vehicles, with both
compression-ignition internal
combustion piston engine
(diesel or semi-diesel) and
electric motor as motors for
propulsion, capable of being
charged by plugging to external
source of electric power
Sedans:
8703.70.19 ---Of engine capacity not No. 8,064.65 6,989.36
exceeding 1000cc
8703.70.19 ---Of engine capacity of No. 9,677.58 8,387.24
1001cc but not exceeding
1500cc
8703.70.29 ---Of engine capacity of No. 9,517.70 12,373.01
1501cc but not exceeding
2500cc
8703.70.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.70.39 ---Of engine capacity No.

not exceeding
2500cc
8703.70.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.70.39 ---Of engine capacity No.

13,596.71 17,675.72
exceeding 3000cc
Hatchback:
8703.70.19 ---Of engine capacity not No. 8,064.65 6,989.36
exceeding 1000cc
8703.70.19 ---Of engine capacity of No. 9,677.58 8,387.24
1001cc but not exceeding
1500cc
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 301

cc
8703.70.19 ---Of engine capacity of No. 9,677.58 8,387.24
1001cc but not exceeding
1500cc
Customs and Excise (Amendment)(No. 2) [No. 18 of 2025 301

HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty
8703.70.29 ---Of engine capacity of No. 9,517.70 12,373.01
1501cc but not exceeding
2500cc
8703.70.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.70.39 ---Of engine capacity No. 13,596.71 17,675.72
exceeding 3000cc
Station Wagons:
8703.70.19 ---Of engine capacity not No. 8,064.65 6,989.36
exceeding 1000cc
8703.70.19 ---Of engine capacity of No. 9,677.58 8,387.23
1001cc but not exceeding
1500cc
8703.70.29 ---Of engine capacity of No. 10,197.65 13,256.80
1501cc but not exceeding
2500cc
8703.70.39 ---Of engine capacity of No. 11,897.12 15,466.26
2501cc but not exceeding
3000cc
8703.70.39 ---Of engine capacity No. 13,596.71 17,675.72
exceeding 3000cc
SUVs:
8703.70.19 ---Of engine capacity not No. 10,558.93 9,151.07
exceeding 1000cc
8703.70.19 ---Of engine capacity of No. 12,277.83 10,640.78
1001cc but not exceeding
1500cc
8703.70.29 ---Of engine capacity of No. 14,276.54 18,559.51
1501cc but not exceeding
2500cc
8703.70.39 ---Of engine capacity of No. 17,539.75 22,801.68
2501cc but not exceeding
3000cc
8703.70.39 ---Of engine capacity No.

not exceeding
2500cc
8703.70.39 ---Of engine capacity of No. 17,539.75 22,801.68
2501cc but not exceeding
3000cc
8703.70.39 ---Of engine capacity No.

20,395.06 26,513.58
exceeding 3000cc
302 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

20,395.06 26,513.58
exceeding 3000cc
302 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)

APPENDIX IV
(Section 14)
FOURTH SCHEDULE
(Section 77)
Part I of the Fourth Schedule to the principal Act is amended—
(a) in the surtax column opposite subheadings —
(i) 0202.10.00, 0202.20.00, 0204.10.00, 0204.21.00,
0204.22.00, 0204.30.00, 0204.41.00, 0204.50.00,
0205.00.00, 0206.10.00, 0206.21.00, 0206.22.00,
0206.29.00, 0206.30.00, 0206.41.00, 0206.49.00,
0206.80.10, 0206.80.90, 0206.90.10, 0206.90.90,
0208.10.00, 0208.30.00, 0208.90.00, 0209.10.00,
0209.90.00, 0210.11.00, 0210.12.00, 0210.19.00,
0210.20.00, 0210.91.00, 0210.93.00, 0210.99.00,
0401.10.11, 0401.10.12, 0401.10.20, 0401.20.11,
0401.20.12, 0401.20.20, 0401.40.11, 0401.40.12,
0401.40.20, 0401.50.11, 0401.50.12, 0401.50.20,
0402.10.90, 0402.21.20, 0402.21.90, 0402.29.10,
0402.29.30, 0402.29.90, 0402.91.20, 0402.91.90 and
0402.99.00 by the deletion of the figure “5%” and the substitution therefor of the
figure “10%”;
(ii) 0207.11.00, 0207.24.00, 0207.25.00, 0207.26.00,
0207.41.00, 0207.42.00, 0207.43.00, 0207.44.00,
0207.45.00, 0207.51.00, 0207.52.00, 0207.53.00,
0207.54.00, 0207.55.00, 0207.60.00, 3917.21.10,
3917.22.10, 3917.23.10, 3917.29.10, 3917.31.10,
3917.32.10, 7212.10.00, 7212.20.00, 7212.30.00,
7212.40.00, 7212.50.00, 7212.60.00, 7213.20.00,
7213.91.00, 7213.99.00, 7214.10.00, 7214.20.10,
7214.30.00, 7214.91.00, 7214.99.00, 7215.10.00 and
7215.50.00 by the deletion of the figure “5%” and the substitution therefor of the
figure “20%”;
(iii) 0207.12.00, 0207.13.00, 0207.14.00, 0207.27.00 and
7215.90.00 by the deletion of the figure “10%” and the substitution therefor of the
figure “20%”;
(b) by the deletion of subheadings 7005.10.00 and 7005.29.00; and
Customs and Excise (Amendment)(No.

nd the substitution therefor of the
figure “20%”;
(b) by the deletion of subheadings 7005.10.00 and 7005.29.00; and
Customs and Excise (Amendment)(No.

2) [No. 18 of 2025 303

(c) by the insertion of the following subheadings in the appropriate places:
HS Code Description Surtax Rate
0402.21.30 Powdered milk, when 10%
imported in bulk for
further processing
0402.29.40 Other 10%
1902.11.00 Uncooked pasta, not 20%
stuffed or otherwise
prepared Containing eggs
1902.19.00 Other uncooked pasta, 20%
not stuffed or otherwise
prepared
1902.20.00 Stuffed pasta, whether or 20%
not cooked or otherwise
prepared
1902.30.00 Other pasta 20%
1902.40.00 Couscous 20%
2811.21.10 Carbon dioxide Contained 10%
in “Sparlet bulbs”
2811.21.90 Carbon dioxide Other 10%
3917.10.90 Other artificial guts 20%
(sausage casings) of
hardened protein or of
cellulosic materials
5503.20.00 Of polyesters 10%
7213.10.00 Bars and rods, hot- 20%
rolled-Containing
indentations, ribs,
grooves or other
deformations produced
during the rolling process.
304 [No. 18 of 2025 Customs and Excise (Amendment)(No. 2)