Notification No. 40/2026-Customs (N.T.), dated 23 April 2026, issued by the Central Board of Indirect Taxes and Customs under the Customs Act, 1962, introduces amendments to the long-standing Notification No. 12/97-Customs (N.T.). The amendment makes a technical correction by renumbering “Kishangarh” from item (x) to (xi) in the table relating to Rajasthan. More significantly, it adds a new customs-notified location at Village Hirnoda, Jaipur, designated for the unloading of imported goods and loading of export goods, or specified classes thereof. This inclusion expands the list of authorized customs handling points, thereby enhancing trade infrastructure and facilitating smoother import-export operations in the region. The change reflects the government’s intent to improve logistics efficiency, decentralize customs operations, and support regional trade growth. Overall, the notification strengthens customs administration by updating notified locations and enabling better cargo handling capacity in Rajasthan.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 40/2026 – Customs (N.T.) |Dated: 23rd April, 2026
G.S.R. 308(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 2nd 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 10 relating to the State of Rajasthan, for the words, letters and bracket, “(x) Kishangarh” read, “(xi) Kishangarh”.
In the said notification, in the Table, against serial number 10 relating to the State of Rajasthan, in column (3) and (4), after item (xi) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “(xii) Village Hirnoda, Jaipur | Unloading of imported goods and the loading of export goods or any class of such goods.” |
[F. No. CBIC-50394/162/2022]
INDRAJIT PANDA, Under Secy.
Note :- The principal notification No.12/97-Customs(N.T.), dated the 2nd 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 39/2026-Customs (N.T.) dated the 20th April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 297(E), dated the 20th April, 2026.
