The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, issued Notification No. 30/2026-Customs (N.T.) dated 24th March 2026 to amend the Customs (Electronic Cash Ledger) Regulations, 2022. Exercising powers under section 157 read with section 51A of the Customs Act, 1962, the amendment introduces “payment aggregator” as an additional mode for depositing funds into the electronic cash ledger. Specifically, a new clause (d) has been inserted in regulation 3(6) to explicitly permit payments through payment aggregators. Further, regulation 3(7) has been modified to include payment aggregators alongside existing modes such as internet banking through authorised banks. The amendment comes into force from the date of its publication in the Official Gazette. This change aims to broaden payment options, enhance flexibility, and streamline the digital payment process under customs procedures by integrating modern payment systems into the regulatory framework.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 30/2026-Customs (N.T.) | Dated: 24th March, 2026
S.O. 1526(E).— In exercise of the powers conferred by section 157 read with sub-sections (1), (2) and (3) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following amendments in the Customs (Electronic Cash Ledger), Regulations, 2022 namely: –
1. Short title and commencement – (1) These regulations may be called the Customs (Electronic Cash Ledger) (Amendment) Regulations, 2026.
(2) They shall come into force on the date of their publication in the Official Gazette
2. In the Customs (Electronic Cash Ledger), Regulations, 2022, in regulation 3, –
(i) in sub–regulation (6), after clause (c), the following clause shall be inserted, namely: –
“(d) through payment aggregator:”.,
(ii) in sub-regulation (7), after the words, “other than the internet banking through an authorised bank”, the words “ or through payment aggregator” shall be inserted.
[F. No. 442/02/2017- Cus. IV(Pt.)]
INDRAJIT PANDA, Under Secy.
Note: The principal regulations were published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 232 (E), dated the 30th March, 2022.
