The Central Board of Indirect Taxes and Customs has issued Notification No. 02/2026–Customs (N.T.) dated 14 January 2026 under Section 7 of the Customs Act, 1962, amending the long-standing notification that specifies customs ports and places for handling imported and export goods. Through this amendment, a new entry has been inserted for the State of Andhra Pradesh, adding Bhogapuram as an authorised location for customs operations. Specifically, Bhogapuram is now notified for the unloading of imported goods and the loading of export goods, or any specified class of such goods. This change expands the customs infrastructure in the State and provides statutory backing for carrying out import–export activities at Bhogapuram. The notification updates Notification No. 61/94–Customs (N.T.), which has been amended periodically, and reflects the government’s continuing effort to align customs notifications with evolving logistics, port development, and trade facilitation requirements.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 02/2026 – Customs (N.T.) | Dated: 14th January, 2026
G.S.R. 29(E).—In exercise of the powers conferred by clause (a) of sub-section (1) read with sub-section (2) of section 7 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. 61/94-Customs (N.T.), dated the 21st November, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 828 (E), dated the 21st November, 1994, namely :-
In the said notification, in the Table, against serial number 2 relating to the State of Andhra Pradesh, in column (3), after the entry at (c) and corresponding entry in column (4), the following item and entries shall be inserted, namely :-
| (1) | (2) | (3) | (4) |
| “ (d) Bhogapuram | Unloading of imported goods and the loading of export goods or any class of such goods.”. |
[F. No. 394/112/2020-cus(AS)]
INDRAJIT PANDA, Under Secy.
Note : The principal notification No. 61/94-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. 828 (E), dated the 21st November, 1994 and was last amended by notification number 25/2025-Customs (N.T.) dated the 15th April, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 227 (E), dated the 15th April, 2025.
