Under Notification No. 45/2025–Customs, issued by the Ministry of Finance on October 24, 2025, the Indian government consolidated 30 earlier circulars into a single framework designed to streamline import procedures and improve ease of doing business. The new structure removes basic customs duties on a range of inputs and accessories used in the manufacture of garments, footwear and leather goods for export.
Exporters can now import labels, zips, threads, embellishments, and other accessories without duty until March 31, 2026, provided they’re used in goods made for export. The same relief applies to the import of materials for leather goods and footwear, including wet-blue, crust and finished leather, as well as buckles, zips, soles, linings and fittings.
The changes, which form part of India’s wider National Textile Policy and PLI Scheme, are intended to promote value-added exports, reduce input costs, and stimulate domestic investment in raw material capacity. Industry observers say the unified exemption system enhances transparency and strengthens India’s readiness to compete in global markets, particularly as it works to retain key buyers like the United States.
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