Summary: The Ministry of Finance (Department of Revenue) has issued Notification No. 36/2026-Customs dated 13 November 2026, amending Notification No. 4/2018-Customs dated 18 January 2018. The amendment introduces an additional proviso to condition (vi), empowering the Principal Chief Commissioner of Customs or Chief Commissioner of Customs, as applicable, to extend the prescribed four-month period where satisfied that such extension is necessary in the public interest. The extension may be granted for such further period as the competent authority considers appropriate, subject to the overall validity of the ATA Carnet. The amendment provides administrative flexibility while retaining the validity period of the ATA Carnet as the outer limit for any extension.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 36/2026-Customs | Dated: 13th November, 2026
G.S.R. 989(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 amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2018-Customs, dated the 18th January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 42 (E), dated the 18th January, 2018, namely:—
In the said notification, in condition (vi), after the second proviso, the following proviso shall be inserted, namely:—
“Provided also that where the Principal Chief Commissioner of Customs or the Chief Commissioner of Customs, as the case may be, is satisfied that it is necessary in the public interest so to do, may extend the aforesaid period of four months by such further period as it may deem fit, not exceeding the period of validity of the A.T.A. Carnet;”
[F. No. CBIC-15018/3/2026-ICD-CBIC]
INDRAJIT PANDA, Under Secy.
Note: The principal notification No. 4/2018-Customs, dated the 18th January, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 42(E), dated the 18th January, 2018.
