Notification No. 26/2026-Customs (N.T.), issued by the Central Board of Indirect Taxes and Customs (CBIC) on 16 March 2026, amends Notification No. 21/2022-Customs (N.T.) to revise the jurisdiction of the Principal Commissioner of Customs, Visakhapatnam. The amendment substitutes Serial Number 26 of the earlier notification and clearly defines the customs jurisdictional areas under the authority of the Principal Commissioner. The revised jurisdiction includes major trade gateways such as Visakhapatnam Port, Gangavaram Port, Visakhapatnam International Airport, and the Container Freight Station at Bayyavaram. It also extends to the Visakhapatnam Special Economic Zone and areas falling under the Greater Visakhapatnam Municipal Corporation in Andhra Pradesh. Additionally, the notification covers Inland Container Depots, airports, Export Oriented Units, SEZs, and warehouses located in districts including Anakapalli, Alluri Sitharama Raju, Visakhapatnam, Vizianagaram, Parvathipuram Manyam, and Srikakulam. The jurisdiction further extends to the continental shelf and Exclusive Economic Zone of India adjoining Andhra Pradesh where the Customs Act applies. The amendment takes effect from its publication in the Official Gazette.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 26/2026-Customs (N.T.) | Dated: 16th March, 2026
S.O. 1364 (E).— In exercise of the powers conferred by sub-section (1) of section 4 read with section 3 and sub-sections (1),(4) and (5) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 21 /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. 1537 (E), dated the 31st March, 2022, namely:-
In the said notification, in the TABLE, for serial number 26 and the entries relating thereto, the following shall be substituted, namely: –
| (1) | (2) | (3) |
| “26. | Principal Commissioner of Customs, Vishakhapatnam. | (i) Port of Vishakhapatnam, Gangavaram Port, Visakhapatnam International Airport, Container Freight Station at Bayyavaram Village, Kasimkota Mandal, Vishakhapatnam District, Vishakhapatnam, Special Economic Zone and areas under the Greater Vishakhapatnam Municipal Corporation of Vishakhapatnam in the state of Andhra Pradesh; |
| (ii) All Inland Container Depots, Airports, Export Oriented Units, Special Economic Zones, and warehouses in the districts of Anakapalli, Alluri Sitharama Raju, Vishakhapatnam, Vizianagaram, Parvathipuram Manyam and Srikakulam;
(iii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Andhra Pradesh to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189(E), dated the 7th February, 2002.” |
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. 450/48/2024-Cus-IV]
ANURIMA SHARMA, Director (Customs)
Note : The principal notification No. 21/2022-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. 1537(E), dated the 31st March, 2022.
