The Ministry of Finance, through the Central Board of Indirect Taxes and Customs, issued Notification No. 36/2026–Customs (N.T.) dated 6 April 2026 to amend Notification No. 12/97-Customs (N.T.) under Section 7 of the Customs Act, 1962. The amendment specifically updates the list of notified customs areas in the State of Gujarat by inserting a new entry for Panoli in Bharuch district. This newly notified location is authorized for the unloading of imported goods and the loading of export goods, including any specified class of such goods. The change expands the operational scope of customs handling facilities in the region, facilitating trade and logistics activities. The notification builds upon the principal notification issued in 1997, which has undergone multiple amendments, with the latest prior amendment in October 2025. Overall, the amendment aims to strengthen trade infrastructure and improve ease of doing business in Gujarat by designating Panoli as an additional customs handling point.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 36/2026 – Customs (N.T.) | Dated: 6th April, 2026
G.S.R. 253(E).— In exercise of the powers conferred by clause (aa) 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 in the Ministry of Finance (Department of Revenue) No. 12/97-Customs (N.T.) dated the 2nd April, 1997, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997, namely:-
In the said notification in the Table, against serial number 4 relating to the State of Gujarat, in column (3) and (4), after item (xvii) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “(xviii) Panoli, Bharuch | Unloading of imported goods and the loading of export goods or any class of such goods.” |
[F. No. CBIC-52/15/2024]
INDRAJIT PANDA, Under Secy.
Note :-The principal notification No.12/97-Customs(N.T.), dated the 2nd April, 1997 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997 and last amended by notification number 66/2025-Customs (N.T.) dated the 23rd October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 777(E), dated the 24th October, 2025.
