The Central Government has issued Notification No. 28/2026-Customs dated 10 July 2026 amending Notification No. 8/2016-Customs issued under Section 25(1) of the Customs Act, 1962. The amendment modifies Condition (6) relating to the re-export period for goods imported duty-free for display or use at specified events. It inserts a new proviso empowering the Central Board of Excise and Customs (Board) to extend the existing maximum period of two years for re-export, on sufficient cause being shown, by such further period as it may deem fit in a particular case. Consequentially, the existing second proviso has been renumbered. Notification No. 8/2016-Customs grants customs duty exemption to goods imported for display or use at specified events, subject to conditions including execution of bonds, furnishing of bank guarantees or cash deposits in specified cases, identification of goods and re-export within the prescribed period. The principal notification was last amended by Notification No. 4/2019-Customs, which exempted aircraft temporarily imported for participation in Government-organised Aero Shows from the requirement of furnishing a bank guarantee or cash deposit.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
Notification No. 28/2026-Customs | Dated: 10th July, 2026
G.S.R. 615(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 further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2016-Customs, dated the 5th February, 2016, published in the Gazette of India, Extraordinary vide number G.S.R. 147(E), dated the 5th February, 2016, namely:—
In the said notification, in condition (6), — after the first proviso, the following proviso shall be inserted, namely: —
“Provided further that in any particular case, the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit:”;
In the second proviso, for the words “Provided further that”, the words “Provided also that” shall be substituted.
[F. No. CBIC-15021/58/2026-ICD-CBIC]
INDRAJIT PANDA, Under Secy.
Note: The principal notification No. 8/2016-Customs, dated the 5th February, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (I), vide number G.S.R. 147(E), dated the 5th February, 2016 and was last amended vide notification No. 4/2019-Customs, dated 7th February, 2019, vide number G.S.R. 98 (E), dated the 7th February, 2019.
