Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 33/2026-Customs dated 22 October 2026, extending the validity of Notification No. 30/2026-Customs dated 21 August 2026 from 31 October 2026 to 31 December 2026. The earlier notification provides customs duty exemption for 10 lakh metric tonnes of raw sugar falling under tariff heading 1701 when imported under the prescribed Tariff Rate Quota framework, subject to its conditions. The present amendment substitutes the closing date in paragraph 2 of that notification, thereby extending its operation by two months. The revised validity runs up to and inclusive of 31 December 2026. Issued under section 25(1) of the Customs Act, 1962, the amendment records the Central Government’s satisfaction that the change is necessary in the public interest. Its operative provision is confined to replacing the words and figures specifying the earlier expiry date; it does not amend the quota quantity, description of goods or conditions prescribed in the original notification. Accordingly, eligibility for the exemption continues to depend on compliance with the original notification, read with the revised validity date. The amendment is published as G.S.R. 907(E) and bears file number CBIC-190354/105/2026-TRU. The accompanying publication note identifies the original notification’s Gazette reference as G.S.R. 755(E), dated 21 August 2026.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 33/2026-Customs | Dated: 22nd October, 2026
G.S.R. 907(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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 30/2026-Customs, dated the 21st August, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 755(E), dated the 21st August, 2026, namely:-
In the said notification, in paragraph 2, for the figures and words “31st day of October, 2026”, the figures and words “31st day of December, 2026” shall be substituted.
[F. No. CBIC-190354/105/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The notification No. 30/2026-Customs, dated the 21st August, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 755(E), dated the 21st August, 2026.
