CBIC Notifies Samrang Border Route as Connectivity With Bhutan Needed Expansion

The Central Board of Indirect Taxes and Customs issued Notification No. 43/2026-Customs (N.T.) dated May 6, 2026, amending Notification No. 63/1994-Customs (N.T.) under Section 7(1)(b) and (c) of the Customs Act, 1962. Through this amendment, the CBIC has added Samrang on the Bhutan border as a notified land customs route for movement through the Rangia–Tamulpur–Dimakuchi motorable road connecting Samrang in India with Samrang in Bhutan. The amendment inserts the new entry under the table relating to the land frontier of Bhutan in the principal notification governing customs stations and specified routes. The notification forms part of the Government’s continuing efforts to strengthen cross-border connectivity, facilitate legal trade and transportation infrastructure, and streamline customs administration at land borders. The principal notification of 1994 has undergone several amendments over time, with the latest prior amendment being Notification No. 36/2025-Customs (N.T.) issued on May 23, 2025.

MINISTRY OF FINANCE
(Department of Revenue)

Notifications No. 43/2026-Customs (N.T.) | Dated: 6th May, 2026

S.O. 2256(E).— In exercise of the powers conferred by clauses (b) and (c) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 63/1994-Customs (N.T.), dated the 21^st November, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 830 (E), dated the 21^st November, 1994, namely: –

In the said notification, in the TABLE, against serial number 3 relating to land frontier of Bhutan, in column (3) after item (10) and the corresponding entry relating thereto in column (4), the following entries in columns (3) and (4) shall respectively be inserted, namely:-

[F. No.554/02/2021-LC)
INDRAJIT PANDA, Under Secy.

Note: The principal notification No. 63/1994- Customs (N.T.), dated the 21^st November, 1994 was published in the Gazette of India, Extraordinary vide number S.O. 830(E), dated the 21^st November, 1994 and was last amended vide notification No. 36/2025-Customs (N.T.), dated the 23^rd May, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2312 (E), dated the 23^rd May, 2025.