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Implementation of Customs notifications and procedural changes pursuant to Union Budget 2026

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....O. 03/2026-Customs Subject: Implementation of Customs notifications and procedural changes pursuant to Union Budget 2026 - reg. Attention of all Importers, Exporters, Customs Brokers, Custodians, Trade Bodies and other stakeholders is invited to the changes in Customs law, rates of duty, exemptions and procedures announced in the Union Budget 2026 and the notifications issued by the Governme....

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....Inclusion of "Eligible Manufacturer Importers" under deferred duty payment facility. 13/2026-Customs (N.T.) - Extension of deferred duty payment timelines for eligible entities. 14/2026-Customs (N.T.) - Notification of Baggage Rules, 2026. 15/2026-Customs (N.T.) - Notification of Customs Baggage (Declaration & Processing) Regulations, 2026 5. Customs Circulars: Circular No. 02/2026-....

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....¢ Carefully examine the above notifications and ensure compliance. • File Bills of Entry/Shipping Bills in accordance with revised duty rates and procedures. • Avail the benefits of exemptions/deferment strictly subject to conditions specified in the respective notifications. • Follow the updated baggage declaration and processing system at Customs station....