CBIC Customs Updates -August 2026

Customs-Tariff

Notifications

Notification No. and Date of issue

Subject

30/2026-Customs(T) Dated 21-Aug-2026

Seeks to exempt 10 lakh MT of raw sugar falling under tariff heading 1701 from the whole of the customs duty leviable thereon under the First Schedule to the Customs Tariff Act, 1975, up to 31st October, 2026, when imported under the Tariff Rate Quota (TRQ) Scheme (Open General Licence).

Summary:
Notification No. 30/2026-Customs dated 21 August 2026 exempts 10 lakh MT of raw sugar (HSN 1701) from the whole of customs duty when imported into India under the Tariff Rate Quota (TRQ) Scheme, with the exemption valid up to 31 October 2026. The TRQ must be allotted by DGFT as per the applicable procedure, and the TRQ authorisation must contain details such as the importer’s name, address, IEC, notification number, tariff heading, quantity and validity. The authorisation will be issued electronically by DGFT and transmitted to the Indian Customs EDI System (ICES), and imports can be cleared under the exemption only after the TRQ quantity is electronically debited in ICES. Read more

Customs

Circulars

Circulars No. and Date of issue

Subject

Circular No. 35/2026
Dated 06-Aug-2026

SOP for clearance of imported goods through Foreign Post Offices under the Postal Import Regulations, 2025.

Summary:
The CBIC has issued Circular No. 35/2026-Customs dated 06 August 2026 prescribing a uniform, technology-driven and risk-based SOP for clearance of personal imported goods through Foreign Post Offices (FPOs) under the Postal Import Regulations, 2025. The SOP provides for electronic presentation of postal articles, RMS-based assessment and examination, electronic D-Call Letters for additional documents, and electronic clearance orders through the FPO Import Application. Where the importer fails to respond to a D-Call Letter within 30 days, Customs may proceed with assessment based on available information. Postal articles can be delivered only after Customs clearance and payment/realisation of applicable duty, while commercial/non-personal imports will continue under the existing procedure. Read more

Circular No. 36/2026
Dated 20-Aug-2026

Return of export cargo from international waters due to closure of the Strait of Hormuz- Section 143AAof the Customs Act, 1962.

Summary:
The CBIC has issued Circular No. 36/2026-Customs dated 20 August 2026 to facilitate the return and international transhipment of export cargo affected by the closure of the Strait of Hormuz. The Circular permits FCL/LCL international cargo to be transhipped through all Indian seaports and international airports, including through multiple Customs stations, subject to Customs control. For liquid bulk, break bulk and solid/dry bulk cargo diverted to Indian ports due to maritime security or logistical disruptions, temporary unloading, storage, repacking and onward transhipment/re-export may be allowed case-by-case under Customs supervision, with appropriate bonds, inventory records, quantity verification and safeguards against diversion into the domestic market. The prescribed procedures for movement between multiple Customs stations, including prior consent, secure storage and Customs-controlled movement, will continue to apply. These facilitation measures will remain in force up to 31 October 2026. Read more

Circular No. 37/2026
Dated 27-Aug-2026

Modalities for payment of exempted GST at the time of import of Raw Sugar actually imported under Advance Authorisation (AA) Scheme to be converted into Tariff Rate Quota (TRQ) Scheme.

Summary:

The CBIC has issued Circular No. 37/2026-Customs dated 27 August 2026 prescribing the procedure for payment of IGST on raw sugar imported under the Advance Authorisation (AA) Scheme and subsequently converted to the TRQ Scheme. The importer must approach the Port of Import (POI) for reassessment of the Bill of Entry and pay IGST through the Customs EDI System. A notional OOC will then be generated to transmit IGST details to GSTN, enabling ITC subject to GST provisions. Interest is waived, and IGST should not be paid through the Voluntary Payment Challan module. Read more