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Customs - Circulars, Instructions, Notifications, etc.

1.	Tariff Value - Further amends the notification No. 36/2001-Customs (N.T.) dated the 3rd August, 2001 [S.O. 748(E)]. [Notifications (Non-Tariff): F.No. 467/01/2026-Cus.V; Dated 02.04.2026] read more »

2.	Exempts AIDC on certain commodities. [Notifications (Tariff): F.No. 354/1/2026-TRU; Dated 01.04.2026] read more »

3.	Exempts BCD on certain commodities. [Notifications (Tariff): F.No. 354/1/2026-TRU; Dated 01.04.2026] read more »

4.	Assessment of Bills of Entry filed for goods manufactured by SEZ units and cleared to Domestic Tariff Area (DTA) under concessional rate. [Board's Circulars: F.No. 450/26/2019-Cus.IV (Pt.II); Dated 01.04.2026] read more »

5.	Implements special one-time relief window for clearance of manufactured goods from Special Economic Zones (SEZs) to the Domestic Tariff Area (DTA) at concessional rates of customs duty. [Notifications (Tariff): F.No. 334/04/2026-TRU; Dated 31.03.2026] read more »

6.	Aamends notification no. 25/2021-Customs to notify the sixth tranche of tariff concessions under India-Mauritius CECPA. [Notifications (Tariff): F.No. CBIC-190354/49/2021-TRU; Dated 31.03.2026] read more »

7.	Courier Imports and Exports (Clearance) Amendment, Regulations, 2026. [Notifications (Non-Tariff): F.No. 455/02/2025-Cus.V(Pt.I); Dated 31.03.2026] read more »

8.	Courier Imports and Exports (Electronic Declaration and Processing) Amendment, Regulations, 2026. [Notifications (Non-Tariff): F.No. 455/02/2025-Cus.V; Dated 31.03.2026] read more »

9.	Enabling Ease of Doing Business for E-commerce and Courier. [Board's Circulars: F.No. 455/0212025-Cus.V; Dated 31.03.2026] read more »

10.

Amends notification no. 22/2022-Customs to notify the fifth tranche of tariff concessions under India-UAE CEPA.
[Notifications (Tariff): F.No. CBIC-190354/31/2023-TRU; Dated 31.03.2026] read more »

11.

Tariff Value - Further amends the notification No. 36/2001-Customs (N.T.) dated the 3rd August, 2001 [S.O. 748(E)].
[Notifications (Non-Tariff): F.No. 467/01/2026-Cus.V; Dated 30.03.2026] read more »

12.

Sea Cargo Manifest and Transshipment (First Amendment) Regulations, 2026.
[Notifications (Non-Tariff): F.No. 450/58/2015-Cus.IV (Pt.I); Dated 30.03.2026] read more »

13.

Further amends notification 45/2017-Customs dated 30.06.2017.
[Notifications (Tariff): F.No. CBIC-190354/29/2026-TRU; Dated 30.03.2026] read more »

14.

Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR).
[Board's Circulars: F.No. 450/58/2015-Cus.IV (Pt.I); Dated 30.03.2026] read more »

15.

International Transhipment of FCL/LCL cargo from all Ports/Airports, in view of disruption in maritime routes due to closure of the Strait of Hormuz- Section 143AA of the Customs Act, 1962.
[Board's Circulars: F.No. 450/23/2026-Cus.lV; Dated 27.03.2026] read more »

16.

Clarification regarding validity period for self-sealing permission to exporters under Circular No. 26/2017-Customs and Circular No.36/2017-Customs.
[Board's Circulars: F.No. 450/08/2015-Cus.IV (Pt.); Dated 27.03.2026] read more »

17.

Exempts imports of Aviation Turbine Fuel from whole of the additional duty of Customs leviable thereon under sub-section (1) of section 3 of Customs Tariff Act as is equivalent to the amount of Special Additional Excise Duty.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 26.03.2026] read more »

18.

Customs (Electronic Cash Ledger) (Amendment) Regulations, 2026.
[Notifications (Non-Tariff): F.No. 442/02/2017-Cus.IV(Pt.); Dated 24.03.2026] read more »

19.

Ease of Customs Duty Payment - Introduction of Payment Aggregator.
[Board's Circulars: F.No. 442/02/2017-Cus.IV (Pt.); Dated 24.03.2026] read more »

20.

21.

Appointment of common adjudicating authority in respect of M/s Quantum Knits (A unit of KPR Sugar Mills Ltd.).
[Notifications (Non-Tariff): F.No. 437/06/2021-Cus.IV (Pt.III); Dated 20.03.2026] read more »

22.

Duty drawback on the export of unlocked mobile handsets by merchant exporters-reg.
[Board's Instructions: F.No. 605/04/2020-DBK/CBIC; Dated 19.03.2026] read more »

23.

24.

Return of export cargo from international waters due to closure of the Strait of Hormuz – Section 143AA of the Customs Act, 1962.
[Board's Circulars: F.No. 450/23 12026-Cus.IV; Dated 17.03.2026] read more »

25.

Amending Notification to Notification No. 21/2022-Customs (N.T.) dated 31.03.2022.
[Notifications (Non-Tariff): F.No. 450/48/2024-Cus.IV; Dated 16.03.2026] read more »

26.

Facilitation in import of pet dogs and pet cats along with stranded Indians in war-hit Middle East countries.
[Board's Circulars: F.No. 401/21/2020-Cus.lll; Dated 16.03.2026] read more »

27.

28.

Amends List 14 to TABLE I of notification No. 45/2025-Customs dated 24.10.2025 to bring it in congruence with updated Appendix 4B of Handbook of Procedure, 2023.
[Notifications (Tariff): F.No. 190354/35/2023-TRU; Dated 12.03.2026] read more »

29.

Levy of fee for amendment or cancellatlon of export documents in cases of withdrawal of export consignments due to force majeure circumstances - Section 143AA of the Customs Act, 1962- reg.
[Board's Circulars: F.No. 450/198/2015-Cus.lV (Pt.1); Dated 10.03.2026] read more »

30.

Return of export cargo from international waters due to closure of the Strait of Hormuz – Section 143AA of the Customs Act, 1962.
[Board's Circulars: F.No. 450/23 /2026-Cus.IV; Dated 08.03.2026] read more »

31.

Extension of Deferred Payment of Customs Duty benefits to ‘Eligible Manufacturer Importer’ (EMI).
[Board's Circulars: F.No. 450/81/2016-Cus.IV; Dated 28.02.2026] read more »

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35.

Amends Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 - Revision of AIR of duty drawback of Gold jewellery and silver jewellery/articles.
[Notifications (Non-Tariff): F.No. 605/13/2023-(DBK); Dated 16.02.2026] read more »

36.

37.

Toluene Di-Isocyanate (TDI) having isomer content in the ratio of 80:20 - Anti-dumping duty on the import of “Toluene Di-Isocyanate (TDI) having isomer content in the ratio of 80:20” falling under tariff item 2929 10 20, originating in or exported from European Union and Saudi Arabia, and imported into India.
[Notifications (ADD): F.No. 190349/6/2026-TRU; Dated 10.02.2026] read more »

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40.

Tariff Value - Further amends the notification No. 36/2001-Customs (N.T.) dated the 3rd August, 2001 [S.O. 748(E)] - Corrigndum.
[Notifications (Non-Tariff): F.No. 467/01/2026-Cus.V; Dated 03.02.2026] read more »

41.

42.

Introduction of system-based e-Scheduling for examination of cargo and mandatory use of Body Worn Cameras (BWC) during examination of import cargo.
[Board's Circulars: F.No. 450/12/2026-Cus.IV; Dated 01.02.2026] read more »

43.

Automation of Customs processes in import and export.
[Board's Circulars: F.No. 450/12/2026-Cus.IV; Dated 01.02.2026] read more »

44.

45.

Rescinds Notification No. 11/2004-Customs dated 08.01.2004 and Notification No. 27/2016-Customs dated 31.03.2016 in view of new Baggage Rules, 2026.
[Notifications (Tariff): F.No. 450/174/2024-Cus.IV; Dated 01.02.2026] read more »

46.

Amends Notification No. 26/2016-Customs dated 31.03.2016 in view of new Baggage Rules, 2026.
[Notifications (Tariff): F.No. 450/174/2024-Cus.IV; Dated 01.02.2026] read more »

47.

Notifies the Customs Baggage (Declaration & Processing) Regulations, 2026.
[Notifications (Non-Tariff): F.No. 450/174/2024-Cus.IV; Dated 01.02.2026] read more »

48.

Onboarding of CDSCO, WCCB, Textile Committee and MeitY on SWIFT 2.0 as Single Touch Point for Trade.
[Board's Circulars: F.No. 450/12/2026-Cus.IV; Dated 01.02.2026] read more »

49.

Guidelines for uniform implementation of Baggage Rules, 2026.
[Board's Circulars: F.No. 450/174/2024-Cus.IV; Dated 01.02.2026] read more »

50.

Notifies the Baggage Rules, 2026.
[Notifications (Non-Tariff): F.No. 450/174/2024-Cus.IV; Dated 01.02.2026] read more »

51.

Amends notification No. 11/2018-Customs, dated the 2nd February, 2018 and notification No.11/2021-Customs,dated the 1st February, 2021 to revise Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) applicable on certain items.
[Notifications (Tariff): F.No. 334/04/2026-TRU; Dated 01.02.2026] read more »

52.

Amends notification No. 45/2025-Customs dated the 24th October, 2025 to notify Basic Customs Duty related changes.
[Notifications (Tariff): F.No. 334/04/2026-TRU; Dated 01.02.2026] read more »

53.

Amends the Deferred Payment of Import Duty Regulations, 2016 to extend duty deferral facilities for trusted entities from 15 to 30 days.
[Notifications (Non-Tariff): F.No. 450/04/2026-Cus.IV; Dated 01.02.2026] read more »

54.

Extension of time period under Deferred Payment of Import Duty Rules, 2016 and addition of eligible manufacture importer in class of eligible importers to avail the facility.
[Board's Circulars: F.No. 450/14/2026-Cus.IV; Dated 01.02.2026] read more »

55.

Clarification on the term RPA (Remote Pilot Aircraft) for military use.
[Board's Circulars: F.No. 334/4/2026-TRU; Dated 01.02.2026] read more »

56.

Adds a new class of eligible importers as ‘Eligible Manufacturer Importers’ under Section 47 of the Customs Act, 1962 for duty deferral facility.
[Notifications (Non-Tariff): F.No. 450/04/2026-Cus.IV; Dated 01.02.2026] read more »

57.

Amends five notifications, in order to extend their validity for a further period of two years till 31st March 2028 and make amendments in notification No. 25/2002-Customs, dated the 1st March, 2002 and notification No. 36/2024-Customs, dated the 23rd July, 2024.
[Notifications (Tariff): F.No. 334/04/2026-TRU; Dated 01.02.2026] read more »

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