Customs Duty on Gold and Silver Hiked to 10% from 5% w.e.f. 13 May, 2026

Ø Spent Catalyst of Gold and Silver Duty Doubled to 10 percent

[Notification No. 15/2026-Customs dated 12 May, 2026]

Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025, so as to notify BCD related changes.

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) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), 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. 45/2025-Customs, dated the 24^th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24^th October, 2025, namely: —

In the said notification, in TABLE I, -

(1) against S. No. 192, in column (4), for the entry "5%", the entry "10%" shall be substituted;

(2) against S. No. 193, in column (4), for the entry "5%", the entry "10%" shall be substituted;

(3) against S. No. 194, in column (4), for the entry "5%", at both the places, the entry "10%" shall be substituted;

(4) against S. No. 195, in column (4), for the entry "5%", the entry "10%" shall be substituted;

(5) against S. No. 196, in column (4), for the entry "5%", the entry "10%" shall be substituted;

(6) against S. No. 197, in column (4), for the entry "5%", the entry "10%" shall be substituted;

(7) after S. No. 200 and the entries relating thereto, the following S. No. and entries shall be inserted, namely :-

(1)	(2)	(3)	(4)	(5)	(6)
“200A.	7112	Spent catalyst or ash containing precious metals: Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2027	10%	-	3 and 24”;

(8) for S. No. 202 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-

(1)	(2)	(3)	(4)	(5)	(6)
“202.	7107 00 00, 7109 00 00, 7110 11 11, 7110 11 19, 7110 11 21, 7110 11 29, 7110 19 10, 7110 19 90, 7110 21 00, 7110 29 00, 7110 41 00, 7110 49 00, 7111 00 00, 7112, 7118	All goods other than those mentioned at S. No. 200A	10%	-	-”;

(9) against S. No. 203, in column (4), for the entry "5%", the entry "10%" shall be substituted;

2. This notification shall come into force on the 13^th day of May, 2026.

[F. No. 354/04/2026-TRU]