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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.	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 »

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.

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 »

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.

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 »

13.

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 »

14.

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 »

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.

23.

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 »

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.

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 »

26.

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 »

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 »

32.

33.

34.

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 »

38.

39.

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 »

58.

59.

60.

61.

62.

Cross Recessed Screws (Quality Control) Order 2025 dated 27.08.2025.
[Board's Instructions: F.No. 401/04/2025-Cus.III; Dated 17.01.2026] read more »

63.

Postal Export (Electronic Declaration and Processing) Amendment Regulations, 2026.
[Notifications (Non-Tariff): F.No. 476/3/2018-LC; Dated 15.01.2026] read more »

64.

65.

Amends notification No. 25/2023–Customs (N. T) dated 1st April, 2023.
[Notifications (Non-Tariff): F.No. 609/75/2017-DBK (Pt.I); Dated 15.01.2026] read more »

66.

Amends Notification No. 24/2023–Customs (N. T) dated 1st April 2023.
[Notifications (Non-Tariff): F.No. 609/75/2017-DBK (Pt.I); Dated 15.01.2026] read more »

67.

The Customs and Central Excise Duties Drawback (Amendment) Rules, 2026.
[Notifications (Non-Tariff): F.No. 609/75/2017-DBK (Pt.I); Dated 15.01.2026] read more »

68.

Notification of Bhogapuram International Airport u/s. 7(1)(a) of Customs Act, 1962" and it was issued under Section 7(1)(a) of Customs Act, 1962.
[Notifications (Non-Tariff): F.No. 394/112/2020-Cus (AS); Dated 15.01.2026] read more »

69.

Extending export benefits for exports made through Postal mode - Amendment to Circular No. 25/2022-Customs dated 09.12.2022.
[Board's Circulars: F.No. 476/3/2018-LC; Dated 15.01.2026] read more »

70.

71.

Normal Butanol or NButyl Alcohol - Continuation of anti-dumping duty on imports of “Normal Butanol or NButyl Alcohol” falling under tariff item 2905 13 00, originating in or exported from European Union, Malaysia, Singapore, South Africa and United States of America, imposed vide notification No. 21/2021-Customs (ADD), dated the 12th April 2021 [G.S.R. 260(E)].
[Notifications (ADD): F.No. CBIC-190349/53/2025-TRU Section-CBIC; Dated 08.01.2026] read more »