Budget 2026-27 - Customs Tariff Notifications

No. 05/2026 - Dated: 01-02-2026 - Cus

Seeks to rescind Notification Nos. 11/2004-Customs, dated the 8th January, 2004 and 27/2016-Customs, dated the 31st March, 2016

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No. 04/2026 - Dated: 01-02-2026 - Cus

Amendment in Notification No. 26/2016-Customs, dated the 31st March, 2016

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No. 03/2026 - Dated: 01-02-2026 - Cus

Seeks to amend Notification No. 11/2018-Customs, dated the 2nd February, 2018 and 11/2021-Customs, dated the 1st February, 2021

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No. 02/2026 - Dated: 01-02-2026 - Cus

Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025 to notify Basic Customs Duty related changes.

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No. 01/2026 - Dated: 01-02-2026 - Cus 

Seeks to amend five notifications for extending their validity by a further period of two years till 31st March, 2028, and for making amendments to Notification No. 25/2002-Customs, dated 1st March, 2002, and Notification No. 36/2024-Customs, dated 23rd July, 2024.

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Budget 2026-27 - Customs Non-Tariff Notifications

Notification No. 12/2026-Customs (N.T.)

Seeks to add a new class of eligible importers as ‘Eligible Manufacturer Importers’ under Section 47 of the Customs Act, 1962 for duty deferral facility.

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Notification No. 13/2026-Customs (N.T.)

Seeks to amend the Deferred Payment of Import Duty Regulations, 2016 to extend duty deferral facilities for trusted entities from 15 to 30 days.

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Notification No. 14/2026-Customs (N.T.)

Seeks to notify the Baggage Rules, 2026.

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Notification No. 15/2026-Customs (N.T.)

Seeks to notify the Customs Baggage (Declaration & Processing) Regulations, 2026.

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Budget 2026-27 - Central Excise Notifications

Notification No. 01/2026-Central Excise

Seeks to prescribe effective rates of NCCD on chewing tobacco, jarda scented tobacco and other tobacco products

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Notification No. 02/2026-Central Excise

Amendment in Notification No. 11/2017-Central Excise, dated the 30th June, 2017 - Seeks to (i) exempt value of Biogas/ Compressed Biogas contained in blended CNG along with appropriate GST paid on it, from the value of such blended CNG for the purpose of calculation of Central Excise duty on such blended CNG and (ii) to defer implementation of levy of additional duty of Rs 2 per litre on unblended diesel till 31st March 2028

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Notification No. 03/2026-Central Excise

Seeks to rescind notification No. 5/2023-Central Excise dated 1.2.2023

Budget 2026-27 updates customs and excise rules: new importer class, longer duty deferral, baggage rules, and excise rate changes. Budget 2026-27 issues customs tariff amendments and rescissions, extends validity of certain customs notifications, and proposes targeted changes to basic customs duty. It creates an Eligible Manufacturer Importer class for Section 47 duty deferral and lengthens trusted entities' deferral from 15 to 30 days, while notifying new Baggage Rules and Customs Baggage Regulations. Central excise measures set NCCD rates on specified tobacco products, exclude biogas/CBG value (and its GST) from blended CNG valuation for excise, defer an additional duty on unblended diesel, and rescind a prior excise notification.