CBIC · India
CBIC Circular No. 263/09/2026-GST (26 Oct 2026) clarifies that export-of-services payments received in repatriable rupee accounts (SNRR/NRE), export-import set-offs permitted by RBI, and a reinsurance broker's net retention all satisfy the 'realisation in convertible forex' condition for zero-rated treatment. It also confirms Rule 96B realisation tracking for goods exporters.
CBIC Notification No. 26/2026-Customs (ADD), dated 24 Oct 2026, imposes anti-dumping duty of USD 460–681 per MT on titanium dioxide from China for five years. Producer-specific rates apply only with a valid manufacturer declaration on the invoice; several end uses (food, pharma coatings, cosmetics, nano TiO2) are excluded. Importers must budget the duty and verify eligibility.
CBIC Notification No. 35/2026-Customs (30 Oct 2026) extends the customs-duty exemption on specified cotton imports from 31 October to 31 December 2026, amending Notification No. 19/2026-Customs. Mills and spinners get two more months of zero-duty raw-cotton imports.
CBIC Notification No. 88/2026-Customs (N.T.), dated 28 Oct 2026, adds Anekollu in Krishnagiri district, Tamil Nadu as an approved customs station for unloading of imported goods and loading of export goods, amending Notification No. 12/97-Customs (N.T.). The Hosur–Krishnagiri belt gains a nearer clearance point.
CBIC Notification No. 82/2026-Customs (N.T.), dated 12 Oct 2026, notifies the Rules of Origin for the India–New Zealand FTA, effective 20 October 2026. Goods must meet origin criteria and carry valid Proof of Origin to claim preferential duty. A companion notification sets the tariff concessions.
CBIC Notification No. 86/2026-Customs (N.T.), dated 15 Oct 2026, revises the fixed tariff values used to assess customs duty on imports of gold (US$1,316/10g), silver (US$1,907/kg), palm oils, crude soybean oil, brass scrap and areca nuts, effective 16 Oct 2026. The tariff value — not invoice value — sets the assessable base for these goods.
CBIC Instruction No. 21/2026-Customs (19 Oct 2026) tells field formations how to accept New Zealand electronic Certificates of Origin for preferential duty under the India–NZ FTA, in force from 20 Oct 2026. Importers must upload the e-CoO on e-Sanchit, enter the certificate details carefully in the bill of entry, and note a one-certificate-per-import rule enforced in ICES.
Chennai-IV (Export) Commissionerate Public Notice No. 141/2026 (15 Oct 2026) tells CFS custodians to proactively flag the Section 49 warehousing option to importers and CHAs when consignments are held for investigation, sampling or NOCs beyond set timelines. It aims to limit demurrage on delayed cargo but creates no automatic right to a waiver.
CBIC Instruction No. 19/2026-Customs (5 Oct 2026) sets how Export Declaration Forms are handled at non-EDI customs stations under the FEMA 2026 regime: Customs authenticates the physical EDF and forwards it electronically to the exporter's AD bank to curb forgery. EDI ports are unaffected.
JNCH Public Notice No. 126/2026 (7 Oct 2026) confirms exports under the DFIA scheme are not eligible for RoDTEP and directs exporters who wrongly availed it to repay with interest within 30 days. Annexure-A lists ~345 IECs and ~Rs 9.75 crore across 8,282 shipping bills (Mar 2024–Sep 2026).
India has imposed a definitive anti-dumping duty of USD 460–681 per MT on titanium dioxide originating in or exported from China PR, for five years (Notification No. 26/2026-Customs (ADD), 24 Oct 2026). Producer-specific rates apply only with a valid signed declaration on the invoice.
CBIC Notification No. 85/2026-Customs (N.T.), dated 15 Oct 2026, cuts duty drawback rates on exports of gold jewellery (down ~3.1%) and silver jewellery and articles (down ~9%), amending Notification No. 77/2023-Customs (N.T.). Gems and jewellery exporters must reset their drawback claims.
CBIC Circular No. 263/09/2026-GST (24 Oct 2026) clarifies that service-export proceeds received in INR via SNRR/INR-Nostro accounts, or settled by netting export receivables against import payables under RBI/FEMA directions, satisfy the payment condition in Section 2(6)(iv) of the IGST Act. Service exporters gain clearer refund grounds.
CBIC Notification No. 26/2026-Customs (ADD), dated 24 Oct 2026, imposes a definitive anti-dumping duty of USD 460–681 per MT on titanium dioxide from China for five years, on DGTR's final findings. It covers HS 2823 00 10, 3206 11 10 and 3206 11 90. Importers (paints, plastics, paper, inks) must factor the duty into landed cost.
CBIC's Notification No. 05/2026-Central Tax (26 Oct 2026) amends CGST Rules 86, 89, 90, 91 and 92 to automate export refunds: a 10-day acknowledgement, deemed acknowledgement, and a system-generated 90% provisional refund for low-risk zero-rated and inverted-duty claims. Most changes take effect 1 Nov 2026; Rule 89(2) and the new RFD-01 from 1 Dec 2026.
CBIC Circular No. 264/10/2026-GST (26 Oct 2026) clarifies the refund consequences of the omission of CGST Rule 96(10). Exporters who imported inputs duty-free under Advance Authorisation, EOU or EPCG — earlier barred from exporting on payment of IGST and claiming refund — are no longer to be denied refunds on that ground, and pending proceedings should not be pursued merely because the transactions fall in the Rule 96(10) period.
Notification No. 34/2026-Customs (27 Oct 2026) amends Notification 45/2025-Customs to withdraw, from 1 Nov 2026, the IGST exemption on imports of gold, silver and platinum by banks and nominated agencies (S. No. 198 of Table I and Lists 13, 14 and 15 omitted). Such imports now attract 3% IGST on top of basic customs duty and AIDC; defence exemption entries are also rationalised.
CBIC Circular No. 260/06/2026-GST (26 Oct 2026) clarifies the Input Service Distributor (ISD) mechanism and confirms that credit transferred to a unit by an ISD is excluded from "Net ITC" when computing export/inverted-duty refunds under Rules 89(4) and 89(5). Exporters with multi-GSTIN structures must factor this into refund calculations.
CBIC Circular No. 45/2026-Customs (9 Oct 2026) clarifies that stationary, grid-scale and industrial lithium-ion Battery Energy Storage Systems under 8507 60 00 are NOT "power banks" and keep the 10% concessional BCD. Field officers had been denying the rate and charging 20%.
CBIC Notification No. 81/2026-Customs (N.T.), dated 7 Oct 2026, amends the 1994 notified-ports notification to expand customs operations at Dabhol Port, Maharashtra: unloading of LNG and naphtha, power-project machinery (Ratnagiri Gas & Power), and import/export/repair of ships, barges and rigs (Square Port Shipyard).
CBIC Notification No. 80/2026-Customs (N.T.), issued 30 Sep 2026 and effective 1 Oct 2026, revises the fortnightly tariff (benchmark) values used to assess customs duty on palm oils, palmolein, crude soybean oil, brass scrap, gold, silver and areca nut. Importers should reprice bills of entry filed from 1 October against the new values, which apply regardless of invoice price.
CBIC Circular No. 42/2026-Customs (24 Sep 2026) makes it mandatory, from 1 November 2026, to declare an additional qualifier on export shipping bills for specified woven and knitted fabrics under HS Chapters 52, 55 and 60 — flagging Flame Retardant (FR001) vs non-FR (FR009) fabric. Textile exporters and CHAs must build it into shipping-bill filing.
CBIC Circular No. 43/2026-Customs (24 Sep 2026) clarifies that where CAROTAR 2020 conflicts with a trade agreement's rules of origin, the agreement prevails. Importers claiming preference need not routinely file Form-I or obtain confidential exporter data; a valid origin declaration suffices for India–UK CETA.
CBIC Circular No. 44/2026-Customs (28 Sep 2026) approves a new Special Notified Zone at the Surat Diamond Bourse, letting foreign mining companies import, view, auction and sell rough diamonds in Surat. It replaces the Ichhapore SNZ; stones arrive by air via Mumbai and unsold lots must re-export within 75 days.
Following a DGTR mid-term review, the Finance Ministry has revised anti-dumping duty on jute yarn/twine, hessian fabric and jute sacking bags from Bangladesh and Nepal via Notification No. 24/2026-Customs (ADD), 24 Sep 2026. Specified producers get a nil rate; others face higher duty for the remaining period of the original measure.
CBIC Circular 42/2026-Customs (24 Sep 2026) makes it mandatory, from 1 Nov 2026, to declare a flame-retardant qualifier (FR001/FR009 under Info Type "CHR") in shipping bills for specified fabrics under Chapters 52, 55 and 60. Textile exporters and CHAs must update filing practice.
CBIC Notification No. 31/2026-Customs (23 Sep 2026) cuts basic customs duty on crude and refined edible oils from 24 Sep 2026 — crude sunflower reportedly to nil, crude soybean and crude palm to 5% — to cool retail prices. Importers should reprice contracts and recheck bill-of-entry duty.
CBIC Notification No. 73/2026-Customs (N.T.), dated 1 Sep 2026, extends the Sea Cargo Manifest and Transshipment Regulations (SCMTR) compliance deadline to 31 October 2026 — the third extension in 2026. Shipping lines, agents, forwarders and CHAs should complete migration to electronic advance manifest filing before the parallel legacy run ends.
CBIC Notification No. 4/2026-Customs (CVD), issued 23 Sep 2026, imposes a definitive countervailing duty on calcium carbonate filler masterbatch (tariff item 3824 99 00) from Vietnam for five years, following a DGTR finding of subsidised imports. Producer-specific rates run from about USD 9.11 to USD 69.19 per tonne.
CBIC Notification No. 24/2026-Customs (ADD), dated 24 Sep 2026, re-quantifies anti-dumping duty on jute yarn/twine, hessian, jute sacking bags and sacking cloth from Bangladesh and Nepal, amending the 2022 notification after a mid-term review. Producer-specific rates run from nil to about USD 445/MT. Importers of jute goods should re-check exporter-specific rates before booking.
CBIC Circular No. 44/2026-Customs (28 Sep 2026) relocates the rough-diamond Special Notified Zone from Gujarat Hira Bourse to the Surat International Diatrade Centre at Surat Diamond Bourse. It permits duty-free import (by air cargo), viewing, auction and re-export of unsold rough diamonds under Kimberley Process rules, with 60/75-day repacking and re-export timelines. Relevant to gem & jewellery importers.
CBIC Circular No. 43/2026-Customs (24 Sep 2026) clarifies that where a trade agreement's rules of origin conflict with CAROTAR 2020, the agreement prevails. For India–UK CETA, a valid origin declaration is sufficient and Form-I is not a precondition for preferential claims. Importers need not obtain confidential supplier data; non-furnishing alone cannot deny preference.
CBIC Instruction No. 15/2026-Customs (9 Sep 2026) directs field formations to verify EPR registration on the CPCB Centralised EPR Portal before clearing imports of plastic packaging, plastic raw materials and goods in plastic packaging. Importers without a valid EPR Registration Certificate risk clearance delays.
CBIC has notified Campbell Bay and Car Nicobar (Andaman & Nicobar Islands) as customs locations for import and export cargo, reported via Notification No. 76/2026-Customs (N.T.) dated 23 Sep 2026 under Section 7(1)(a) of the Customs Act, 1962. It formalises customs clearance points in the islands — relevant to traders and logistics operators serving the region.
India's safeguard duty on non-alloy and alloy flat steel products (Notification No. 02/2025-Customs (SG), 30 Dec 2025) runs three years — 12% from 21 Apr 2025, 11.5% in year two, and 11% to 20 Apr 2028 — on HS 7208-7212, 7225 and 7226, with minimum import price thresholds. A standing cost for steel importers and a margin factor for downstream engineering exporters. A reference note.
CBIC Instruction No. 15/2026-Customs (9 Sep 2026) directs Customs field formations to verify registration on the CPCB Centralised EPR Portal before clearing consignments of plastic packaging, plastic raw materials and intermediates. Importers without valid EPR registration risk clearance delays. Action points for importers and CHAs.
CBIC Circular 38/2026-Customs (1 Sep 2026) moves the Sea Cargo Manifest and Transhipment Regulations, 2018 into phased mandatory implementation across ports, while extending the no-penal-action transition window to 31 October 2026. Shipping lines, agents, forwarders, custodians and CHAs must file the prescribed electronic messages.
Chennai Air Cargo Commissionerate Public Notice 18/2026 (7 Sep 2026) streamlines use of Section 49 warehousing for imports delayed by testing, PGA approvals or other checks, and standardises detention/demurrage waiver certificates. Importers should be told about the Section 49 option — ideally within one working day. It creates no automatic right to a waiver.
Chennai Customs Public Notice 125/2026 (6 Sep 2026) excludes specified import containers — empty containers manifested by shipping lines and international transshipment containers not meant for clearance in India — from mandatory scanning, as part of phased scanning enhancement and trade facilitation. The exclusion is conditional: such boxes can still be scanned on DRI or field intelligence.
CBIC Instruction No. 15/2026-Customs (9 Sep 2026) directs Customs to clear plastic-packaging consignments after verifying the importer's EPR Registration Certificate, and clarifies that certificates showing a one-year validity are to be treated as one-time registrations that need no annual renewal.
CBIC Circular No. 39/2026-Customs (3 Sep 2026) rationalises the data and documents needed to apply for the Eligible Manufacturer Importer (EMI) Scheme, which allows deferred payment of Customs import duty under Section 47. Enrolment on the lighter requirements opens 15 September 2026.
CBIC Circular No. 36/2026-Customs (20 Aug 2026) continues facilitative transhipment measures for international cargo disrupted by the Strait of Hormuz closure — permitting FCL/LCL and bulk cargo diverted to Indian ports to be stored and re-exported without home-consumption clearance. In force to 31 October 2026.
CBIC Circular No. 28/2026-Customs lets Customs accept exporters' NABL- or EPC-accredited test reports for export consignments without mandatorily sending samples to Revenue (CRCL) laboratories, where there is no risk-based intervention — cutting duplicate testing and clearance delays. Import-sample testing is unchanged.
CBIC's Notification No. 73/2026-Customs (N.T.) dated 1 September 2026 (SCMTR Third Amendment) pushes the specified Sea Cargo Manifest and Transshipment compliance date to 31 October 2026 — buying shipping lines, forwarders and CHAs more transition time on advance manifest filing.
A 2026 primer on the Customs Act, 1962 for importers: what the Act does, the bill of entry (Section 46) and warehousing route, valuation (Section 14) and assessment, duties and clearance (Section 47), duty drawback on re-export (Section 74), penalties, and the key Finance Act 2025 reforms — the two-year limit on finalising provisional assessments (Section 18(1B)) and voluntary post-clearance revision (Section 18A).