Seeks to amend Notification No. 58/2021-Customs (N.T.), dated the 01.07.2021 under sub-section (2) of Section 151B of the Customs Act, 1962 to notify Agreement or Arrangement on Cooperation and Mutual Administrative Assistance (CMAA) in Customs Matter of India and with other Countries
The Ministry of Finance has issued a notification, dated April 28, 2025, amending a previous notification concerning Cooperation and Mutual Administrative Assistance (CMAA) in Customs matters. This amendment adds New Zealand and the Republic of Madagascar to the list of contracting states with whom India has such agreements or arrangements. Specifically, it inserts “Cooperative Arrangement between the Central Board of Indirect Taxes and Customs of the Government of the Republic of India and the New Zealand Customs Service in Customs matters” after serial number 13, and “Agreement between the Government of the Republic of India and the Government of the Republic of Madagascar on co-operation and mutual administrative assistance in Customs matters” after serial number 17 in the relevant table of the original notification.
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 32/2025 – Customs (N.T.)| Dated: 28th April, 2025
G.S.R. 285(E).-––In exercise of the powers conferred by sub-section (2) of section 151B of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 58/2021-Customs (N.T.), dated the 1st July, 2021, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 467(E), dated the 1st July, 2021, namely:-
In the said notification, in the TABLE,-
(i) after S. No. 13 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| S. No. | Name of contracting State | Agreement or Arrangement on Cooperation and Mutual Administrative Assistance (CMAA) in Customs matters |
| (1) | (2) | (3) |
| “13A | New Zealand | Cooperative Arrangement between the Central Board of Indirect Taxes and Customs of the Government of the Republic of India and the New Zealand Customs Service in Customs matters”; |
(ii) after S. No. 17 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| S. No. | Name of contracting State | Agreement or Arrangement on Cooperation and Mutual Administrative Assistance (CMAA) in Customs matters |
| (1) | (2) | (3) |
| “17A | Republic of Madagascar | Agreement between the Government of the Republic of India and the Government of the Republic of Madagascar on co-operation and mutual administrative assistance in Customs matters.”. |
[No.15021/02/2019-ICD(CBEC)]
KOMILA PUNIA, Dy.Secy.
Note: The principal Notification No. 58/2021-Customs (N.T.), dated the 1st July, 2021 was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 467(E), dated the 1st July, 2021 and was last amended by Notification No. 23/2024-Customs (N.T.), dated the 15th March, 2024, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 205(E), dated the 15th March, 2024.
