Summary: The Central Board of Indirect Taxes and Customs has issued Notification No. 76/2026-Customs (N.T.) dated September 23, 2026, further amending Notification No. 62/1994-Customs (N.T.) dated November 21, 1994. The notification is issued under clause (a) of sub-section (1) of section 7 of the Customs Act, 1962. The amendment relates to serial number 1 concerning the Union Territory of Andaman and Nicobar and inserts two additional items in columns (3) and (4) of the Table after item (3) and the corresponding entries. The newly inserted entries are “(4) Campbell Bay” and “(1) Car Nicobar”, with both locations specified for “Unloading of imported goods and the loading of export goods or any class of such goods.” The notification is issued under S.O. 5235(E) and bears F. No. CBIC-50394/44/2023. The notification records that the principal Notification No. 62/94-Customs (N.T.) dated November 21, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide S.O. 829(E), dated November 21, 1994, and was last amended by Notification No. 66/2026-Customs (N.T.) dated July 20, 2026, published vide S.O. 3961(E).
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 76/2026–Customs (N.T.) | Dated: 23rd September, 2026
S.O. 5235(E).— In exercise of the powers conferred by clause (a) of sub-section (1) of the 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 No. 62/1994-Customs (N.T.) dated the 21st November, 1994 of the Government of India, Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 829 (E), dated the 21st November, 1994, namely:-
In the said notification, in the Table, against serial number 1 relating to the Union Territory of Andaman and Nicobar, in column (3) and (4), after item (3) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “(4) Campbell Bay | Unloading of imported goods and the loading of export goods or any class of such goods.” | ||
| “(1) Car Nicobar | Unloading of imported goods and the loading of export goods or any class of such goods.” |
[F. No. CBIC-50394/44/2023]
INDRAJIT PANDA, Under Secy.
Note :- The principal notification No.62/94-Customs (N.T.), dated the 21st November, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 829 (E), dated the 21st November, 1994 and was last amended by notification number 66/2026-Customs (N.T.) dated the 20th July, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 3961 (E), dated the 20th July, 2026.
