The Ministry of Finance issued Notification No. 08/2026-Customs dated 30 March 2026, amending Notification No. 45/2017-Cus under section 25(1) of the Customs Act, 1962 in public interest. The amendment substitutes clause (d) in the first proviso to clarify that exemption conditions apply only where the re-imported goods are the same as those originally exported. It further introduces a provision that goods re-imported through courier mode, except those specified under the Courier Imports and Exports Regulations, 2010, shall be subject to risk-based treatment. The notification aims to refine the conditions governing re-imported goods and streamline processing in courier-based imports. The amendment will come into force from 1 April 2026. The original notification, issued in 2017 and last amended in July 2024, continues to govern the broader framework, with this change specifically addressing identification of goods and treatment of courier re-imports.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 08/2026-Customs | Dated: 30th March, 2026
G.S.R. 224(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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), Notification No.45/2017-Cus, dated 30.06.2017., published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 780(E), dated the 30th June, 2017, namely :-
In the said notification, in the first proviso, for clause (d), the following clause shall be substituted, namely: –
“(d) the goods are the same which were exported:
Provided further that in case of goods re-imported through courier mode (other than goods specified in sub-regulation
(4) of regulation 2 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010), risk-based treatment shall apply;”.
2. This notification shall come into force on the 1st day of April, 2026.
[F. No. CBIC-190354/29/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal Notification No.45/2017-Cus, dated 30.06.2017. was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 780(E), dated the 30th June, 2017 and last amended vide number G.S.R. 442(E), dated the 23rd July, 2024.
