CBIC rescind Notification No. 11/2004-Customs dated 08.01.2004 and Notification No. 27/2016-Customs dated 31.03.2016 in view of new Baggage Rules, 2026
The Central Government, through the Ministry of Finance (Department of Revenue) and the Central Board of Indirect Taxes and Customs, has issued Notification No. 05/2026-Customs dated 1 February 2026, exercising powers under section 25(1) of the Customs Act, 1962, to rescind two earlier customs exemption notifications. The rescinded notifications are Notification No. 11/2004-Customs dated 8 January 2004 and Notification No. 27/2016-Customs dated 31 March 2016. The rescission is made in public interest and takes effect from 2 February 2026. Importantly, the notification clarifies that actions already taken, or omissions made, under the rescinded notifications prior to this date will remain unaffected. The move signifies a withdrawal of the customs exemptions or concessions earlier granted under these notifications, thereby altering the applicable customs duty framework prospectively. Importers and stakeholders must therefore reassess duty liabilities for transactions occurring on or after the effective date, while past transactions remain protected from retrospective impact.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 05/2026-Customs Dated: 1st of February, 2026.
G.S.R…. (E). – In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), as mentioned in the following Table, except as respects things done or omitted to be done before such rescission, namely:-
Table
| Sl. No. | Notifications |
| (1) | (2) |
| 1. | No. 11/2004-Customs, dated the 8th January, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 24 (E), dated the 8th January, 2004. |
| 2. | No. 27/2016-Customs, dated the 31st March, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 380(E), dated the 31st March, 2016. |
2. This notification shall come into force on the 2nd of February, 2026.
[No. 450/174/2024-Cus-IV]
[Anurima Sharma]
Director (Customs)
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