The Central Board of Indirect Taxes and Customs (CBIC), operating under the Ministry of Finance, issued Notification No. 68/2025-Customs (N.T.) on October 30, 2025. This notification introduces a statutory amendment to the earlier Notification No. 26/2022-Customs (N.T.), dated March 31, 2022. The amendment is enacted utilizing powers conferred by Sections 5 and 2 of the Customs Act, 1962. Specifically, the change involves inserting the entry “Section 18A” into the existing Table of the 2022 notification, placed after entry (ii) at Serial Number 3 in column (3). Section 18A of the Customs Act relates to the provisional assessment of duty when the final duty cannot be determined immediately. By including this section, the notification expands the scope of matters covered by the original 2022 notification, which typically outlines the assignment of functions or jurisdiction to customs authorities. The amendment is effective from the date it is published in the Official Gazette.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
No. 68/2025- Customs (N.T.) | Dated: 30th October, 2025
S.O. 4939(E).—In exercise of the powers conferred by sub-sections (1A), (4) and (5) of section 5 read with sub-section (34) of section 2 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, Ministry of Finance (Department of Revenue) No. 26/2022 — Customs (N.T.). dated the 31st March. 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1542(E) , dated the 31st March, 2022, namely:-
In the said notification, in the Table,-
(i) in Sr. No.3, in column (3), after entry (ii), the following entry shall be inserted, namely:–
| (3) |
| “(iia) Section 18A” |
2. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 450/72/2021-Cus IV]
INDRAJIT PANDA, Under Secy.
Note: The principal No. 26/2022 — Customs (N.T.). dated the 31st March. 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1542(E), dated the 31st March, 2022 and last amended, vide notification No. 63/2025-Customs (N.T.) dated the 1st October, 2025 published, vide number S.O. 4504 (E), dated the 3rd October, 2025.
