CBIC Updates - September 2026

12-10-2026 H N A Team

 

Customs-Tariff

Notifications

Notification No. and Date of issue

 

Subject

Notification No. 31/2026 - dated 23 September 2026

Reduction in Customs Duty on Edible Oils

 

Summary:

CBIC reduced the Basic Customs Duty on specified edible oils through Notification No. 31/2026-Customs.

The major changes included:

  • Crude palm oil – BCD reduced from 10% to 5%;
  • Crude soybean oil – BCD reduced from 10% to 5%;
  • Crude sunflower oil – BCD reduced from 10% to Nil;
  • Refined sunflower oil – BCD reduced from 32.5% to 22.5%;
  • specified refined palm and soybean oils – BCD reduced from 32.5% to 27.5%.

The changes became effective from 24 September 2026. The reduction in duty is expected to reduce the import cost of the specified edible oils and is particularly relevant for businesses importing these products. Read more

Notification No. 75/2026 - (N.T.) dated 15 September 2026

Revision of Tariff Values

 

Summary:

CBIC revised the tariff values of certain imported goods under Section 14(2) of the Customs Act, 1962 through Notification No. 75/2026-Customs (N.T.) dated 15 September 2026. The revised values covered specified commodities including edible oils and brass scrap, along with other commodities covered by the tariff-value tables. The revised values became applicable from 16 September 2026. Read more

 

Notification No. 80/2026-Customs (N.T.) dated 30 September 2026

Revision of Tariff Values

 

 

Summary:

CBIC further revised the tariff values prescribed under Section 14(2) of the Customs Act through Notification No. 80/2026-Customs (N.T.) dated 30 September 2026. The revised tables cover specified commodities including edible oils, brass scrap, gold, silver and areca nuts. The revised tariff values apply from 01 October 2026. Read more

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Customs

Circulars

Circulars No. and Date of issue

Subject

Circular No. 39/2026-dated 03 September 2026

Simplification of Documents under EMI Scheme

 

Summary:

CBIC issued Circular No. 39/2026-Customs dated 03 September 2026 relating to the Eligible Manufacturer Importer (EMI) Scheme, which allows eligible manufacturers to defer payment of Customs duty. The circular simplified the documentation requirements under the scheme. The number of documents required to be uploaded was reduced from 10 documents to 3 documents, with effect from 15 September 2026. This is a useful compliance simplification for eligible manufacturing importers and may also improve their cash flow by making the deferred-duty facility easier to access. Read more

Circular No. 40/2026-dated 03 September 2026

Import of Drugs, Cosmetics and Medical Devices

 

Summary;

CBIC issued Circular No. 40/2026-Customs prescribing checklists for Customs officers dealing with imports of drugs, cosmetics and medical devices. The Customs officer is required to verify the applicable licences, permissions, registration certificates and other documents before allowing clearance of the goods. Importers have also been advised to upload the required documents through e-SANCHIT to facilitate clearance. The measure is intended to prevent delays at the time of clearance by ensuring that the required regulatory documents are available in advance. Read more

Circular No. 41/2026-dated 03 September 2026

National Assessment Centre Portal

 

Summary:

CBIC introduced the National Assessment Centre (NAC) Portal through Circular No. 41/2026-Customs dated 03 September 2026.

The portal provides Customs officers and importers with access to information relating to:

  • Customs assessment decisions;
  • classification issues;
  • valuation issues;
  • CAAR rulings;
  • legal precedents;
  • advisories; and
  • audit observations.

The objective is to make Customs assessment more consistent and transparent across different Customs locations. The NAC Portal should make Customs assessment more predictable and help importers take better-informed positions while filing Bills of Entry. Read more