Corrigendum to Customs notification correcting the operative date in Para 2 to the 3rd day of February 2026.
The corrigendum directs that in Notification No. 16/2026 - Customs (N.T.), Para 2, the words "2nd day of February" shall be read as "3rd day of February," effectuating a textual correction to the earlier Gazette publication and noting S.O. 495 (E) and file reference F. No. 467/01/2026-Cus.V.

Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver effective from 4 February 2026.
Amendment substituting TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix USD-denominated tariff values for listed imported goods - including specified edible oils, brass scrap, areca nuts, and defined categories of gold and silver - with stated numerical rates and scope-defining explanations; the substitution takes effect from 4 February 2026.

De-notification of SEZ land reduces the zone area following statutory approvals and conversion to domestic tariff area use.
Central Government de notifies 1.214 hectares from the Perundurai Special Economic Zone under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, after State approval and Development Commissioner recommendation, finding compliance with sub section (8) of section 3 and related requirements; the specified survey numbers totaling 1.214 hectares are deleted and the SEZ's total area becomes 55.627 hectares, with the de notified land to be used for DTA purpose.

Repeal of key labour Acts made effective from the previously appointed commencement date under the Industrial Relations Code.
Section 104 of the Industrial Relations Code, 2020 repeals the Trade Unions Act, 1926; the Industrial Employment (Standing Orders) Act, 1946; and the Industrial Disputes Act, 1947, and the Central Government has specified that those repeals stood effective from the date appointed in the earlier notification of 21 November 2025, thereby modifying that commencement notification to fix the temporal effect of repeal.

Labour laws: existing statutory authorities under legacy labour Acts will continue until appointments under the new Industrial Relations Code.
The amendment clarifies that existing statutory authorities under the legacy labour framework shall continue to function until corresponding authorities are appointed under the Industrial Relations Code, 2020, to ensure continuity of functions, a smooth transition and avoidance of any legal or administrative vacuum.

Value of supply on retail sale price: specified tobacco products valued at declared retail price less applicable tax.
Rule 31D deems the value of supply for specified tobacco and nicotine products to be the declared retail sale price on packaged goods less the amount of applicable tax, with tax amount calculated by the formula Tax amount = (Retail sale price X tax rate) / (100 + sum of applicable tax rate); definitions cover "applicable tax", "retail sale price", multiple or altered declared prices, and area-specific prices. Rule 86B is amended to exempt registered persons other than manufacturers only where the supplier has paid tax on the basis of retail sale price.

GST rate amendment: biris moved to a lower schedule, while pan masala and other tobacco reclassified to higher schedules.
The notification amends the State GST rate schedules by inserting biris (specified HS subheadings of 2403) into the 9% schedule, adding pan masala, unmanufactured tobacco, cigars, other manufactured tobacco (excluding specified biris), and products for inhalation without combustion into the 20% schedule, and omitting the 14% schedule and its entries; the amendment, issued under section 9(1) and section 15(5) authority, takes effect on 1 February 2026.

Retail sale price valuation applied to specified packaged tobacco and nicotine products, governing GST valuation and tariff interpretation.
The amendment adds a clause making valuation for supplies of specified packaged goods - pan masala; various unmanufactured and manufactured tobacco products; cigars, cigarettes and substitutes; and inhalation products containing tobacco or nicotine substitutes - governed by the declared retail sale price. It defines retail sale price as the maximum price on the package payable by the ultimate consumer inclusive of all taxes, addresses multiple or altered declared prices and area-specific prices, and adopts the First Schedule to the Customs Tariff Act, 1975 for tariff interpretation. The amendment is effective from 1 February 2026.

Tariff values for edible oils, brass scrap, gold, silver and areca nut fixed and published, effective 13 February 2026.
CBIC, under section 14(2) of the Customs Act, substitutes TABLE 1, TABLE 2 and TABLE 3 in the principal non tariff notification to fix specific tariff values for listed goods-edible oils (various palm and soybean oil items), brass scrap (all grades), areca nuts, and specified forms of gold and silver-stating amounts in US$ per metric tonne or per specified weight unit and noting several entries as unchanged.

Customs baggage declarations must be filed electronically, subject to risk-based verification and prescribed certificates for temporary imports.
These regulations require passengers carrying dutiable or prohibited goods to declare accompanied baggage electronically in CBD-I and unaccompanied dutiable personal effects in CBD-II, allow filing up to three days before arrival (counted from arrival), permit non-electronic declarations at the discretion of senior Customs officers, and provide that baggage declarations are subject to risk-based verification, with accompanying rules for currency, pet NOCs, temporary export/import certificates, transit, detention, disposal, record retention and penalties.

Baggage Rules 2026 set duty free allowances, exclusions, transfer of residence concessions and re import procedures for passengers.
The Baggage Rules, 2026 establish duty free clearance and exclusions for personal effects, set value and commodity allowances (including jewellery and laptop concessions), provide rules for re import and temporary import on departure declarations with possible risk based checks, and prescribe graduated transfer of residence allowances and conditions with limited administrative discretion to condone shortfalls; Annexures and Appendices list excluded articles and household items relevant to allowances.

Deferred import duty payments now allowed up to 30 days for trusted entities; March entries payable by March 31st.
Substitutes rule 4 of the Deferred Payment of Import Duty Rules, 2016 to require that duties on goods with Bills of Entry returned for payment in any month other than March be paid by the 1st day of the following month, and duties on goods with Bills of Entry returned during March be paid by 31st March; amendment effective 1 March 2026 under the proviso to section 47(1) and section 156 of the Customs Act, 1962.

Customs importers: Eligible Manufacturer Importers may defer import duty payment until 31 March 2028 as Manufacturer Importer.
Adds Eligible Manufacturer Importer as a new class authorized to make deferred payment of import duty, permitting deferred payment up to 31 March 2028, and defines Eligible Manufacturer Importer to mean Manufacturer Importer; the amendment is effected by insertion into the existing notification and comes into force on publication in the Official Gazette.

Customs rescinds two prior baggage notifications under the Customs Act; rescission effective 2 February 2026.
Rescinds Notification No. 11/2004-Customs and Notification No. 27/2016-Customs under section 25(1) of the Customs Act, 1962, except as regards things done or omitted before such rescission; rescission takes effect on 2 February 2026 in view of the new Baggage Rules, 2026.

Customs notification amends baggage rules, replacing 2016 with 2026 and coming into force on 2 Feb 2026.
Substitutes both occurrences of the words and figures "Baggage Rules, 2016" in Notification No. 26/2016-Customs with "Baggage Rules, 2026" under powers conferred by the Customs Act; the amendment takes effect on 2 February 2026.

Unmanufactured tobacco without brand name and not retail-packed attracts nil duty; other unmanufactured tobacco attracts 18%.
Supplies of unmanufactured tobacco or tobacco refuse that do not bear a brand name and are not packed for retail sale are subject to a nil rate; other unmanufactured tobacco is subject to an 18% duty, effected by substituting and inserting serial entries in the principal notification's tariff table.

Customs amendments revise SWS and AIDC treatment by inserting and omitting specified tariff subheadings with staged effective dates.
Amends notification Nos. 11/2018-Customs and 11/2021-Customs to revise Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) treatment by inserting, substituting and omitting specified tariff subheadings and serial entries, with staggered effective dates (1 April 2026, 1 May 2026) and a general commencement of 2 February 2026.

Central Excise: Notification No.05/2023 rescinded under statutory power, effective 2 February 2026, savings clause preserved.
Rescinds Notification No. 05/2023-Central Excise by exercising powers under the Central Excise Act on public interest grounds, subject to a savings provision preserving actions done or omitted before rescission; the rescission takes effect on 2 February 2026.

Compressed Natural Gas blended with biogas: biogas value and GST excluded from excise valuation; diesel duty deferred to 2028.
The amendment excludes the value of Biogas or Compressed Biogas and the amount of the appropriate Central, State, Union territory and Integrated taxes paid on such Biogas/CBG from the taxable value of blended Compressed Natural Gas for computation of central excise duty, prescribes a 14% rate for such blended CNG, clarifies the meaning of "appropriate" taxes under GST laws, and defers the additional Rs.2 per litre duty on unblended diesel by substituting the later year.

Customs tariff amendments extend concessions, omit multiple entries, and insert new items and certification conditions for imports.
This notification further amends Notification No. 45/2025-Customs by omitting numerous concessional entries, substituting tariff-column entries, inserting new tariff lines (including items for solar, wind, nuclear, aircraft maintenance, rare earths and specified metals), and extending many provisos from 31st March, 2026 to 31st March, 2028. The Annexure and Lists to TABLE I are updated with revised condition rates and two new conditions (export within twelve months; defence certification). TABLE II exemptions for nuclear projects are extended to 30th September, 2035 with a new contractual condition.