The Ministry of Finance, through the Central Board of Indirect Taxes and Customs, issued Notification No. 39/2026–Customs (N.T.) dated 20 April 2026 to further amend Notification No. 12/97-Customs (N.T.) under Section 7 of the Customs Act, 1962. The amendment specifically modifies the table contained in the principal notification by omitting item (viii) under column (3), along with its corresponding entry in column (4), against serial number 11 relating to the State of Tamil Nadu. This change effectively removes a previously notified customs-related entry point or specification applicable to Tamil Nadu. The notification is part of a continuing update to the framework governing customs ports, airports, inland container depots, and land customs stations across India. It follows earlier amendments, including Notification No. 36/2026 dated 6 April 2026, and reflects the government’s effort to streamline and update customs operational infrastructure and jurisdictional specifications.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 39/2026-Customs (N.T.) | Dated: 20th April, 2026
G.S.R. 297(E).— In exercise of the powers conferred by clause (aa) of sub-section (1) read with sub-section (2) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/97-Customs (N.T.) dated the 2 nd April, 1997, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997, namely:-
In the said notification, in the Table, against serial number 11 relating to the State of Tamil Nadu, in column (3) the item (viii), and the corresponding entry thereto in column (4) shall be omitted.
[F. No. CBIC-52/27/2026]
INDRAJIT PANDA, Under Secy
Note :- The principal No. 12/97-Customs (N.T.) dated the 2 nd April, 1997, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997 and last amended by notification number 36/2026-Customs (N.T.) dated the 6th April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 253(E), dated the 6th April, 2026.
