CBIC Customs Updates

Customs-Tariff

Notifications

Notification No. and Date of issue

Subject

21/2026-Customs(T) Dated 09-June-2026

Seeks to amend Notification No. 62/2022-Customs to exempt goods under Tariff Item 26020010 from Basic Customs Duty.

Summary:
The Ministry of Finance has issued a notification amending Notification No. 62/2022-Customs under Section 25(1) of the Customs Act, 1962. The amendment inserts a new Serial No. 825A in Table I, prescribing a Basic Customs Duty (BCD) rate of 0% for all goods falling under Tariff Item 26020010. This amendment grants a complete exemption from BCD on the specified goods imported under the said tariff item, in the public interest. Read More

Corrigendum

Seeks to issue a corrigendum to Notification No. 45/2025-Customs by correcting the year mentioned therein.

Summary:
The Ministry of Finance has issued a corrigendum to Notification No. 45/2025-Customs dated 24 October 2025. The corrigendum corrects a typographical error by substituting the year '1993' with '1983' in lines 12 and 14 of the notification. No other provisions of the original notification have been amended; the corrigendum only rectifies the incorrect year reference Read more

22/2026-Customs(T) Dated 30-June-2026

Seeks to amend Notification No. 12/2026-Customs to extend the validity period prescribed under paragraph 2.

Summary:
The Ministry of Finance has issued Notification No. 22/2026-Customs under Section 25(1) of the Customs Act, 1962, amending Notification No. 12/2026-Customs dated 1 April 2026. The amendment substitutes the date "30th June, 2026" with "15th July, 2026" in paragraph 2 of the principal notification. Consequently, the validity period of the exemption/benefit under the principal notification stands extended up to 15 July 2026.  Read more

23/2026-Customs(T) Dated 30-June-2026

Seeks to amend Notification No. 13/2026-Customs to extend the validity period prescribed under paragraph 2.

Summary:
The Ministry of Finance has issued Notification No. 23/2026-Customs under Section 25(1) of the Customs Act, 1962, amending Notification No. 13/2026-Customs dated 1 April 2026. The amendment substitutes the date "30th June, 2026" with "15th July, 2026" in paragraph 2 of the principal notification. Consequently, the validity period of the exemption/benefit under the principal notification stands extended up to 15 July 2026. Read more

Customs

Circulars

Circulars No. and Date of issue

Subject

Circular No. 27/2026
Dated 15-June-2026

Seeks to exempt Merchant Overtime (MOT) charges on customs clearance of international cruise passengers and their accompanied baggage at notified 24×7 cruise ports.

Summary:
The CBIC has issued Circular No. 27/2026-Customs dated 15 June 2026 clarifying that no Merchant Overtime (MOT) charges shall be levied for services rendered by Customs Officers in relation to the clearance of international cruise passengers and their accompanied baggage at Customs locations notified for 24×7 operations. The measure has been introduced to facilitate cruise tourism, ensure uniform implementation across Customs formations, and improve ease of doing business in the cruise sector. Read more

Circular No. 28/2026
Dated 15-June-2026

Seeks to allow acceptance of test reports from accredited laboratories for export consignments without mandatory CRCL testing, except in risk-based cases.

Summary:
The CBIC has issued Circular No. 28/2026-Customs clarifying that for export consignments, Customs officers may accept test reports issued by NABL-accredited laboratories, laboratories recognised by Export Promotion Councils (EPCs), or other recognised agencies without mandatorily referring samples to the Central Revenue Control Laboratory (CRCL), provided the reports are submitted to meet the importing country's regulatory requirements and there is no risk-based intervention or intelligence input. However, in cases involving risk indicators or intelligence, the existing procedure of sending samples to CRCL or other accredited laboratories shall continue. The circular does not alter the existing testing procedure for import consignments and aims to reduce delays, avoid duplicate testing, and facilitate exports. Read more