**Executive Summary**
This notification issued by the Ministry of Finance amends the previous Notification No. 45/2017-Customs regarding rules for re-importing goods. It mandates that re-imported goods must be the same as those originally exported and introduces "risk-based treatment" for courier re-imports. These changes are scheduled to come into force on April 1, 2026.
**Key Points / Main Content**
**Amendments to Re-importation Rules**
* The notification substitutes clause (d) of the first proviso in the principal notification (No. 45/2017-Customs).
* It establishes a strict requirement that for a re-import to be valid under these provisions, the goods must be the exact same items that were previously exported.
**Provisions for Courier Mode**
* A new proviso is added specifically addressing goods re-imported through courier mode.
* Such re-imports will now be subject to "risk-based treatment" during processing.
* This risk-based treatment applies to all courier re-imports except for those specific goods mentioned in sub-regulation (4) of regulation 2 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.
**Effective Date and Authority**
* The amendment is issued under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962.
* The provisions officially take effect from April 1, 2026.
**Impact Analysis**
**Importers and Exporters (Courier Users)**
**Impact**
They are now subject to a "risk-based treatment" for goods being brought back into the country via courier services. They must also ensure that re-imported goods are identical to the exported ones to qualify under this notification.
**Action Required**
Ensure that documentation clearly proves re-imported goods are the same as those exported and prepare for potential inspections or delays associated with risk-based assessments.
**Courier Service Providers / Authorized Couriers**
**Impact**
The processing of re-imported shipments will change to align with risk-based assessment protocols rather than a standard uniform process.
**Action Required**
Update electronic declaration and processing systems to accommodate the risk-based treatment for re-imports effective April 1, 2026.
**Customs Authorities**
**Impact**
Authorities are tasked with implementing the risk-based treatment framework for courier re-imports.
**Action Required**
Apply the new verification standards and risk-based screening processes for re-imported goods arriving through courier channels starting from the effective date.
Key Entities Referenced
Customs Act, 1962: The primary legislation governing customs duties and procedures, providing the legal authority for this amendment.
Notification No. 45/2017-Customs: The principal policy document being amended, which governs the conditions for customs duty on goods that are exported and then re-imported into India.
Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010: The specific regulatory framework governing courier shipments, referenced to define which re-imported goods are subject to risk-based treatment.
Department of Revenue: The primary regulatory department under the Ministry of Finance responsible for issuing and administering this customs notification.
Section 25 of the Customs Act, 1962: The specific legal provision that empowers the Central Government to grant exemptions or make amendments to customs notifications in the public interest.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30032026-271430
CG-DxLx-xEG-I3D0H0x3x2x0 26-271430
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 205] नई दिल्ली, सोमिार, माच च30, 2026/चत्रै 9, 1948 13, 1947 26/पौष 17, 1947
No. 205] NEW DELHI, MONDAY, MARCH 30, 2026/CHAITRA 9, 1948 ss, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 30 माच,च 2026
स.ं 08/2026-सीमा िल्ु क
सा.का.जन. 224(अ).—- सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) के तहत
प्रित्त िजियों का प्रयोग करत े हुए, केन्द्र सरकार, इस बात स े संतुष्ट होत े हुए दक ऐसा करना िनजहत म ें आिश्यक है, भारत
सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सख्ं या 45/2017-सीमा िल्ु क, दिनांक 30 िून, 2017, जिसे
सा.का.जन. 780 (अ), दिनांक 30 िून, 2017, के तहत भारत के रािपत्र, असाधारण, के भाग II, खण्ड 3, उप-खण्ड (i) में
प्रकाजित दकया गया था, म,ें एतद्द्वारा, और आग ेभी जनम्नजलजखत संिोधन करती है, यथा:-
उि अजधसूचना म,ें पहले परन्द्तकु में, खडं (घ) के स्ट्थान पर जनम्नजलजखत खडं रखा िाएगा, अथाचत्: -
" (घ) ऐसे माल िही ह,ैं िो जनयाचत दकए गए थ:े
परन्द्तु यह और दक कूररयर माध्यम से पुन: आयाजतत माल (कूररयर आयात एिं जनयातच (इलेक्ट्रॉजनक घोषणा एि ं
प्रसंस्ट्करण) जिजनयम, 2010 के जिजनयम 2 के उप-जिजनयम (4) म ें जनर्िचष्ट माल के अलािा) के मामल े में, िोजखम आधाररत
उपचार लागू होगा;"
2. यह अजधसूचना 1 अप्रैल, 2026 से प्रभािी होगी।
[फा. स.ं सी. बी.आई.सी-190354/29/2026- टी.आर.य.ू]
धीरि िमा,च अिर सजचि
2316 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
रटप्पण: मूल अजधसूचना सं. 45/2017-सीमा िुल्क, दिनांक 30 िून, 2017 को भारत के रािपत्र, असाधारण,
भाग II, खडं 3, उप-खडं (i) म ेंसा.का.जन. 780(अ), दिनांक 30 िून, 2017 के तहत प्रकाजित दकया गया था और
अंजतम बार सा.का.जन. 442(अ) दिनांक 23 िलु ाई, 2024 द्वारा संिोजधत दकया गया था। ।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 30th March, 2026
No. 08/2026-Customs
G.S.R. 224(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, being satisfied that it is necessary in the public interest so to do, hereby
makes the following further amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 45/2017-Customs, dated the 30th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 780(E), dated the 30th June, 2017, namely :-
In the said notification, in the first proviso, for clause (d), the following clause shall be substituted, namely: -
“(d) the goods are the same which were exported:
Provided further that in case of goods re-imported through courier mode (other than goods specified in sub-regulation
(4) of regulation 2 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010),
risk-based treatment shall apply;".
2. This notification shall come into force on the 1st day of April, 2026.
[F. No. CBIC-190354/29/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification No. 45/2017-Customs, dated the 30th June, 2017 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 780(E), dated the 30th June, 2017
and last amended vide number G.S.R. 442(E), dated the 23rd July, 2024.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.