Anti-dumping duty notification amended to reflect a producer name change for industrial laser machines from China PR.
Anti-dumping duty on imports of industrial laser machines used for cutting, marking or welding originating in or exported from China PR is amended to reflect a change in the name of the producer. The designated authority concluded that the entity's shareholders, share capital, ownership, management, legal status and structure remain unchanged and recommended substitution of the producer's name in the existing anti-dumping notification. The entry against Serial No. 5 is replaced so that "Bystronic (Shenzhen) Laser Technology Co., Ltd" becomes "DNE LASER (Guangdong) Co., Ltd.".

Customs appointment of inland container depot expands loading and unloading facility at Panoli, Bharuch for import and export goods.
The notification amends Notification No. 12/97-Customs (N.T.) by inserting Panoli, Bharuch in Gujarat as an Inland Container Depot for the unloading of imported goods and the loading of export goods or any class of such goods. It operates within the existing framework of places appointed for loading and unloading under the Customs Act, 1962, extending the specified customs handling facility to the newly added location.

Tariff values for edible oils, brass scrap, gold, silver and areca nuts are revised for customs valuation.
Tariff values under the customs valuation notification are revised by substituting the tables for edible oils, brass scrap, gold, silver and areca nuts. The notification continues the existing tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap and areca nuts, while prescribing tariff values for specified categories of gold and silver used for customs purposes. The revised tariff values take effect from 3 April 2026.

Agriculture Infrastructure and Development Cess exemption for ammonium nitrate under the notified tariff entry and period.
Agriculture Infrastructure and Development Cess is exempted for ammonium nitrate falling under tariff item 3102 30 00, with the applicable rate fixed at nil for the notified period. The exemption is limited to the described goods and tariff classification under the customs exemption framework. It takes effect from 2 April 2026 and continues up to and inclusive of 15 July 2026, according to the notification.

Basic customs duty exemption for specified chemicals and polymer products on import into India during the notified period.
Basic customs duty is exempted on specified imported chemicals, petrochemicals and polymer products under section 25(1) of the Customs Act, 1962. The exemption applies to listed goods such as ammonia, toluene, styrene, methanol, monoethylene glycol, purified terephthalic acid, polypropylene, polystyrene, PVC, PET chips and other specified resins and polymers. The notification operates from 2 April 2026 up to and inclusive of 15 July 2026.

Courier imports clearance rules revised for detained goods, re-export requests, and removal of value-based threshold.
Courier imports clearance is amended by omitting a regulatory sub-clause, revising the handling of uncleared imported goods after thirty days, and introducing a request mechanism for re-export or return after fifteen days subject to no prohibition, restriction, or enforcement proceedings. Storage and holding charges for detained goods are made payable by the authorised courier. The amendment also removes the value-based threshold from the first proviso to regulation 6(3).

Courier import declaration rules updated to permit re-export or return of uncleared goods under specified compliance safeguards.
Courier import and export electronic declaration regulations are amended to revise the treatment of uncleared imported goods, expand the scope of re-export or return requests by authorised couriers, and update Form E disclosure requirements for re-import related shipping bill details. An authorised courier may request Customs to re-export or return imported goods to the sender if the goods remain uncleared after fifteen days from arrival, subject to prohibition, restriction, and enforcement safeguards. Form E is also updated to require additional particulars relating to re-import documentation and export benefit disclosure.

Special one-time customs duty relief for SEZ-manufactured goods removed to DTA under strict value-addition and export-linked conditions.
Special one-time customs duty relief is provided for goods manufactured by Special Economic Zone units and removed to the Domestic Tariff Area at concessional rates specified in tariff tables. The exemption is limited to units that commenced production on or before 31 March 2025, excludes Free Trade and Warehousing Zone units and imported goods later removed to the DTA, and is subject to audit. The annexure requires filing on the common portal, minimum 20% value addition, a cap on DTA removals of 30% of prior FOB exports, and certification by the Development Commissioner.

Tariff concessions under India-Mauritius CECPA updated with a sixth tranche of preferential customs rates for listed goods.
Amends the customs tariff concession schedule under the India-Mauritius CECPA by substituting Table 1 in notification No. 25/2021-Customs with the sixth tranche of preferential rates for specified tariff items. The revised table sets out the applicable rates for a wide range of goods, including certain fish products, processed foods, chemicals, plastics, textiles, paper products, consumer goods, tools, instruments, and other listed articles, with many items attracting nil duty and others attracting reduced rates ranging from low single-digit to higher preferential percentages. The amendment takes effect from 1 April 2026.

India-UAE CEPA tariff concessions expand customs duty changes and quota-based import treatment across specified goods.
Customs notification amends notification No. 22/2022-Customs to give effect to the fifth tranche of tariff concessions under the India-UAE CEPA. The amendments substitute the tariff schedules in Tables I, II and III, revising basic customs duty rates for specified tariff items, prescribing additional duty structures for certain goods, and setting tariff rate quota quantities, in-quota rates and conditions for identified product categories. The notification comes into force on 1 April 2026.

Tariff values for edible oils, brass scrap, areca nuts, gold and silver are revised under customs valuation rules.
Fixes revised tariff values for specified imported goods under the Customs Act, 1962 by amending the existing customs notification on tariff valuation. The substituted tables prescribe tariff values for crude palm oil, palmolein, soya bean oil, brass scrap, areca nuts, gold and silver, including certain bullion, coins, findings, medallions and semi-manufactured forms. The valuation entries set out the applicable tariff values in US dollars per metric tonne, per kilogram, or per 10 grams, and retain a specific no-change value for areca nuts.

Sea cargo manifest compliance deadline is amended through substitution of the prescribed table entry under transshipment regulations.
Sea cargo manifest and transshipment compliance is amended by substituting the entry against serial number 6 in the Table following Form XII under the Sea Cargo Manifest and Transshipment Regulations, 2018, with "30.06.2026". The amendment takes effect upon publication in the Official Gazette.

Customs exemption for re-imported goods now requires identity with exported goods, with risk-based treatment for courier imports.
Amends the customs exemption for re-import of goods exported under duty drawback, rebate of duty, or under bond by requiring that the re-imported goods be the same goods that were originally exported. For goods re-imported through courier mode, other than excluded goods under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, risk-based treatment applies. The notification is made under section 25(1) of the Customs Act, 1962 and takes effect from 1 April 2026.

Aviation Turbine Fuel import exemption from additional customs duty takes effect immediately under the customs notification.
Imports of Aviation Turbine Fuel are exempted from the whole of the additional duty of customs leviable under section 3(1) of the Customs Tariff Act, to the extent equivalent to the Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002. The exemption applies to the specified tariff heading for the described goods when imported into India and comes into force with immediate effect.

Electronic cash ledger payments may now be made through payment aggregators under the amended customs regulatory framework.
Electronic cash ledger payment mechanisms are expanded to permit deposits through a payment aggregator. Payment aggregator transactions are excluded, along with internet banking through an authorised bank, from the existing requirement applicable to other payment modes. The amendment takes effect upon publication in the Official Gazette.

Common Adjudicating Authority appointment centralises customs show cause notice adjudication under delegated adjudicatory powers.
The Central Board of Indirect Taxes and Customs, under sections 3, 4(1) and 5(1)/5(1A) of the Customs Act, 1962, appoints specified senior customs officers as the Common Adjudicating Authority to exercise powers and discharge duties for adjudication of the show cause notices listed in the TABLE against the named noticees; the TABLE matches each noticee and SCN with the authorised adjudicating officer, and the appointment takes effect from publication in the Official Gazette.

Tariff value fixation for specified edible oils, metals and areca nut establishes updated customs valuation for imports.
Amendment substituting TABLE 1, TABLE 2 and TABLE 3 in the principal customs notification to fix tariff values for specified imported goods - including designated edible oils, brass scrap, areca nut, and specified forms of gold and silver - with several entries unchanged and the amendment effective from 21 March 2026 under section 14(2) of the Customs Act, 1962.

Tariff value fixation: updated import tariff values for edible oils, metals and areca nut take effect from March twentieth.
The Central Board of Indirect Taxes & Customs, under powers conferred by the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal non-tariff notification to specify tariff values for edible oils, brass scrap and areca nut and to set distinct valuation entries for gold and silver in specified forms; certain entries are marked as unchanged and exclusions and a definition for "gold findings" are provided. The notification is effective from the twentieth day of March, two thousand twenty-six.

Customs jurisdiction updated: Principal Commissioner of Customs, Vishakhapatnam gains specified territorial and maritime areas.
Substitutes serial number 26 to define the jurisdiction of the Principal Commissioner of Customs, Vishakhapatnam to include the Port of Vishakhapatnam, Gangavaram Port, Visakhapatnam International Airport, the Bayyavaram Container Freight Station, Special Economic Zone and Greater Vishakhapatnam Municipal Corporation areas in Andhra Pradesh; all Inland Container Depots, Airports, Export Oriented Units, SEZs and warehouses in specified neighbouring districts; and the Continental Shelf and Exclusive Economic Zone facing Andhra Pradesh. The amendment is effective on publication in the Official Gazette.

Tariff value fixation updated for edible oils, brass scrap, gold, silver and areca nut, changing customs import valuations.
The Central Board of Indirect Taxes & Customs amends the non tariff notification by substituting TABLE 1, TABLE 2 and TABLE 3 to fix updated tariff values for specified edible oils and brass scrap (per metric tonne), unit tariff values for specified categories of gold and silver, and the tariff value for areca nut; the amendments take effect from 14 March 2026.