# The Finance Act, 2026, Section 152: Amendment of First Schedule

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/152/

## Text

Customs Tariff Amendment of First Schedule. 152. In the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the First Schedule shall— (a) | be amended in the manner specified in the Second Schedule; (b) | be also amended in the manner specified in the Third Schedule; and (c) | with effect from the 1st day of May, 2026, be also amended in the manner specified in,— (i) | the Fourth Schedule; and (ii) | the Fifth Schedule.

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