CBIC amends five notifications, in order to extend their validity for a further period of two years till 31st March 2028 and make amendments in notification No. 25/2002-Customs, dated the 1st March, 2002 and notification No. 36/2024-Customs, dated the 23rd July, 2024.
The Central Government, through Notification No. 01/2026-Customs dated 1 February 2026, has amended multiple existing customs exemption notifications in exercise of powers under the Customs Act, 1962 and the Finance Act, 2018. Issued by the Ministry of Finance, the notification primarily extends the validity of several long-standing exemption notifications by replacing the sunset date of 31 March 2026 with 31 March 2028. It also expands the scope of an existing exemption by including Battery Energy Storage Systems (BESS) alongside electrically operated vehicles. Certain serial numbers under Notification No. 36/2024-Customs have been omitted, and a clear expiry date of 30 April 2026 has been inserted for that notification. Additionally, Notification No. 29/2025-Customs has been amended to explicitly provide that it will cease to have effect after 31 March 2028. The amendments come into force from 2 February 2026 and aim to provide continuity, clarity, and calibrated withdrawal of selected customs exemptions.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2026-Customs | Dated: 1st 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) read with Section 110 of Finance Act, 2018(13 of 2018), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, shall be amended in the manner specified in the corresponding entries in column (3) of the said Table, namely:-
Table
| S. No. | Notification No. and date | Amendments |
| (1) | (2) | (3) |
| 1. | Notification No. 248-Cus, dated the 2nd August, 1976, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 617(E), dated the 2nd August, 1976. | In the said notification, in the second paragraph, for the figures, letters and word “31st March, 2026”, the figures, letters and word “31st March, 2028” shall be substituted. |
| 2. | Notification No. 32/1997-Customs dated 1st April 1997 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 188 (E), dated the 1st April, 1997 |
In the said notification, in the second paragraph, for the figures, letters and word “31st March, 2026”, the figures, letters and word “31st March, 2028” shall be substituted. |
| 3. | Notification No. 24/2001-Customs, dated 1st March, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 123(E), dated the 1st March, 2001 |
In the said notification, in the second paragraph, for the figures, letters and word “31st March, 2026”, the figures, letters and word “31st March, 2028” shall be substituted. |
| 4. | Notification No. 25/2001-Customs, dated 1st March, 2001 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 124(E), dated the 1st March, 2001 | In the said notification, in the second paragraph, for the figures, letters and word “31st March, 2026”, the figures, letters and word “31st March, 2028” shall be substituted. |
| 5. | Notification No. 25/2002-Customs, dated the 1st March, 2002, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 122(E), dated the 1st March, 2002 |
In the said notification, in the TABLE, against S. No. 69A, in column (3), after the words “Electrically Operated Vehicles”, the words “or Battery Energy Storage Systems (BESS)” shall be inserted; |
| 6. | Notification No. 36/2024-Customs, dated the 23rd July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 439(E), dated the 23rd July, 2024 |
In the said notification,- (i) in the Table, Sl. Nos. 5, 6, 7, 8, 9, 10, 12, 13, 14, 21, 38, 39, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55 and entries relating thereto shall be omitted;
(i) to the second paragraph, the following proviso shall be inserted, namely:- “Provided that nothing contained in this |
| 7. | Notification No. 29/2025-Customs, dated the 9th May, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 302(E), dated the 9th May, 2025 |
In the said notification, after the TABLE and before the ANNEXURE, the following paragraph shall be inserted, namely:-“2. Nothing contained in this notification shall have effect after the 31st March, 2028.”. |
2. This notification shall come into force on the 2ndday of February, 2026.
[F. No. 334/04/2026-TRU]
Dheeraj Sharma
Under Secretary to Government of India
Note:-
1. The principal notification No. 248-Cus, dated the 2ndAugust, 1976, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 617(E), dated the 2nd August, 1976, and was last amended vide notification No. 38/2024-Customs, dated the 23rd July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 441(E), dated the 23rd July, 2024.
2. The principal notification No. 32/1997-Customs, dated the 1stApril 1997, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 188(E), dated the 1st April 1997, and was last amended vide notification No. 38/2024-Customs, dated the 23rd July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 441(E), dated the 23rd July, 2024.
3. The principal notification No. 24/2001-Customs, dated the 1stMarch, 2001, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 123(E), dated the 1st March, 2001 and was last amended vide notification No. 38/2024-Customs, dated the 23rd July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 441(E), dated the 23rd July, 2024.
4. The principal notification No. 25/2001-Customs, dated the dated 1stMarch, 2001, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 124(E), dated the 1st March, 2001 and was last amended vide notification No. 38/2024-Customs, dated the 23rd July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 441(E), dated the 23rd July, 2024.
5. The principal notification No. 25/2002-Customs, dated the 1stMarch, 2002, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 122(E), dated the 1st March, 2002 and was last amended vide notification No. 11/2025-Customs, dated the 1st February, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 104(E), dated the 1st February, 2025.
6. The principal notification No. 36/2024-Customs, dated the 23rdJuly, 2024, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 439(E), dated the 23rd July, 2024.
7.. The principal notification No. 29/2025-Customs, dated the 9thMay, 2025, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 302(E), dated the 9th May, 2025 and was last amended vide notification No. 38/2025-Customs, dated the 17th September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 645(E), dated the 17th September, 2025.
