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Customs-Tariff |
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Notifications |
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Notification No. and Date of issue |
Subject |
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24/2026-Customs(T) Dated 03-July-2026 |
Seeks to exempt animals imported for shows, exhibitions, contests, competitions, demonstrations, entertainment, public functions or as guide dogs under the India-UK CETA from the whole of Basic Customs Duty and Integrated Tax, subject to re-export conditions.
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25/2026-Customs(T) Dated 08-July-2026 |
Seeks to amend Notification No. 45/2025-Customs to exempt specified goods used in the manufacture of display assemblies for automotive, medical or industrial applications from Basic Customs Duty.
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26/2026-Customs(T) Dated 08-July-2026 |
Seeks to amend Notification No. 57/2017-Customs to exempt specified goods used in the manufacture of Inductor Coil Module for wireless charging in cellular mobile phones from Basic Customs Duty.
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27/2026-Customs(T) Dated 08-July-2026 |
Seeks to amend Notification No. 25/2002-Customs to substitute and expand the list of specified machinery and equipment for use in the manufacture of Lithium Ion Cell.
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Customs(T) Dated 28- July-2026
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Seeks to amend Notification No. 25/2002-Customs to substitute and expand the list of specified machinery and equipment for use in the manufacture of Lithium Ion Cell.
Summary: The Ministry of Finance has issued a Corrigendum dated 28 July 2026 to Notification No. 28/2026-Customs dated 10 July 2026. The corrigendum rectifies a typographical error in the English version of the notification by correcting the Gazette reference number from "G.S.R. 615(E)" to "G.S.R. 613(E)". No other changes have been made to the notification. Read more
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28/2026-Customs(T) Dated 10-July-2026 |
Seeks to amend Notification No. 8/2016-Customs to empower the Central Board of Indirect Taxes and Customs (CBIC) to extend the prescribed two-year period in appropriate cases.
Summary: The Ministry of Finance has issued Notification No. 28/2026-Customs under Section 25(1) of the Customs Act, 1962, amending Notification No. 8/2016-Customs. The amendment inserts an additional proviso in Condition (6), authorising the Central Board of Indirect Taxes and Customs (CBIC) to extend the prescribed two-year period, on sufficient cause being shown, by such further period as it may deem appropriate in a particular case. The notification also makes a consequential drafting amendment by substituting the expression "Provided further that" with "Provided also that" in the subsequent proviso. Read more |
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29/2026-Customs(T) Dated 14-July-2026 |
Seeks to give effect to the first tranche of tariff concessions under India-UK Comprehensive Economic and Trade Agreement (CETA)
Summary: The Ministry of Finance has issued Notification No. 29/2026-Customs under Section 25(1) of the Customs Act, 1962, exempting specified goods imported from the United Kingdom from so much of the Basic Customs Duty (BCD), Agriculture Infrastructure and Development Cess (AIDC), and Health Cess as is in excess of the rates specified in the notification. The notification prescribes preferential tariff rates for eligible goods under Table I, Table II, and Tariff Rate Quotas (TRQs) under Table III, subject to compliance with the applicable Rules of Origin under the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR). The exemption is available only where the importer establishes that the goods are of UK origin in accordance with the prescribed origin requirements. Read more |
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Customs |
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Circulars |
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Circulars No. and Date of issue |
Subject |
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Circular No. 29/2026 |
Seeks to extend the transitional provisions under the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 up to 31st August, 2026.
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Circular No. 30/2026 |
Seeks to clarify the grant of drawback under Section 74 or refund under Section 27 of the Customs Act, 1962 where import duty was paid through Duty Credit Scrips.
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Circular No. 31/2026 |
Seeks to prescribe a standard format of Deficiency Memo for duty drawback claims under Section 74 of the Customs Act, 1962.
Summary: The CBIC has issued Circular No. 31/2026-Customs dated 04 July 2026 prescribing a standard format of Deficiency Memo for processing of duty drawback claims under Section 74 of the Customs Act, 1962. Field formations have been directed to issue Deficiency Memos in the enclosed format (Annexure-I) whenever documents or information are found deficient, and the claim shall be treated as not filed if the deficiencies are not complied with within thirty days as per Rule 5(4)(b) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 2017. Read more |
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Circular No. 32/2026 |
Seeks to discontinue submission of manual documents/statements for containers imported under Notification No. 104/94-Customs.
Summary: The CBIC has issued Circular No. 32/2026-Customs dated 11th July 2026 discontinuing the requirement of manual submission of documents/statements by shipping lines in respect of containers imported under Notification No. 104/94-Customs dated 16.03.1994. DG Systems will generate and publish reports on ICEGATE of containers not re-exported within the stipulated six-month period for monitoring and action. Shipping lines, NVOCCs, steamer agents or their authorised agents shall continue to execute bonds without surety, while field formations have been directed to coordinate with DG Systems and Port/Terminal operators for electronic gate system integration to eliminate manual intervention in container movement. |
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Circular No. 33/2026 |
Seeks to implement self-certification of Origin Declarations under the India-UK Comprehensive Economic and Trade Agreement (CETA).
Summary: The CBIC has issued Circular No. 33/2026-Customs dated 13th July 2026 implementing the self-certification framework for Origin Declarations under the India-UK CETA, which enters into force from 15th July 2026. Preferential tariff treatment may be claimed only after authentication of the Origin Declaration submitted by the UK exporter/producer; upon successful authentication a Unique Reference Number (URN) is generated and communicated to the exporter and the Indian importer, which must be quoted in the Bill of Entry. The Origin Declaration remains valid for twelve months, relates to a single shipment (with specified flexibility for warehoused goods), and preferential claims are also permitted for goods in transit or under customs control as on 15th July 2026, subject to the prescribed conditions. Read more |
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Circular No. 34/2026 |
Seeks to automate filing and processing of refund applications for Courier imports through the Express Cargo Clearance System (ECCS).
Summary: The CBIC has issued Circular No. 34/2026-Customs dated 30th July 2026 introducing an electronic Refund Module on the ECCS portal for filing and processing of refund claims under Section 27 of the Customs Act, 1962 in respect of Courier imports. Authorised Couriers may file refund applications electronically along with supporting documents; a unique Refund Request Number (RRN) is generated, deficiencies are intimated within 10 days, and orders (including SCN) are communicated electronically. Concurrent audit has been done away with in favour of post-audit, and as a transitional measure, manual filing of refund claims is permitted only up to 30th September 2026. |