**Executive Summary**
This notification, issued by the Ministry of Finance on June 16, 2026, amends the previous Customs notification (No. 21/2022) concerning the jurisdictional areas of customs authorities. The primary purpose is to update and renumber specific jurisdictional entries for Serial Numbers 18 and 20 in the principal table. These changes are effective immediately from the date of publication in the Official Gazette.
**Key Points / Main Content**
**Amendments to Serial Number 18**
* Item (ii) and its corresponding entries regarding the Area of Jurisdiction have been omitted.
* The subsequent entries, originally labeled as items (iii) and (iv), have been renumbered as items (ii) and (iii) respectively.
**Amendments to Serial Number 20**
* The entry for item (i) regarding jurisdiction has been substituted with a new, specific definition.
* The revised jurisdiction now explicitly includes:
* Chhatrapati Shivaji International Airport (International Terminal).
* The area and all airports under the jurisdiction of the Municipal Corporation of Greater Mumbai.
* The areas and airports located within the districts of Thane, Palghar, and Raigad in the State of Maharashtra.
**Statutory Compliance and Effective Date**
* The notification is issued in exercise of powers conferred by Section 4 and Section 5 of the Customs Act, 1962.
* The provisions come into force on June 16, 2026, upon publication in the Official Gazette.
**Impact Analysis**
**Stakeholder: Customs Officials and the Central Board of Indirect Taxes and Customs (CBIC)**
**Impact**
The administrative and geographical boundaries for specific customs jurisdictions have been redefined, particularly regarding Mumbai and surrounding Maharashtra districts.
**Action Required**
Officials must update internal records, re-align operational oversight to the newly defined areas, and adopt the updated numbering for Serial Number 18 in official correspondence.
**Stakeholder: Airport Authorities and Operators in Mumbai, Thane, Palghar, and Raigad**
**Impact**
Airports within these specific districts and the Greater Mumbai area are now formally grouped under the revised jurisdiction of Serial Number 20.
**Action Required**
Authorities at these locations must ensure that all customs-related regulatory coordination is directed to the newly specified jurisdictional offices.
**Stakeholder: Importers and Exporters**
**Impact**
The legal jurisdiction governing their shipments through the International Terminal in Mumbai or airports in Thane, Palghar, and Raigad has been clarified and updated.
**Action Required**
Traders must ensure that their documentation and legal filings reflect the correct jurisdictional authorities as per the amended notification.
Key Entities Referenced
Customs Act, 1962: The primary legislative authority under which powers are exercised to amend the jurisdiction of customs officials.
Notification No. 21/2022-Customs (N.T.): The principal policy document being amended to redefine the jurisdictional scope of specified areas.
Central Board of Indirect Taxes and Customs: The primary regulatory authority issuing the notification to manage customs jurisdictions and administrative boundaries.
Maharashtra (Greater Mumbai, Thane, Palghar, and Raigad): The specific state and districts, including Chhatrapati Shivaji International Airport, central to the revised jurisdictional scope.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-16062026-273509
CG-DxLx-xEG-I1D6H0x6x2x0 26-273509
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3038] नई दिल्ली, मंगलिार, िनू 16, 2026/ज् यष्े ठ 26, 1948
No. 3038] NEW DELHI, TUESDAY, JUNE 16, 2026/JYAISTHA 26, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 16 िून, 2026
स.ं 56/2026-सीमा िल्ु क (ग.ैटै.)
का.आ. 3160(अ).— सीमा शल्ु क अधिधियम, 1962 (1962 का 52) की िारा 3 और िारा 5 की उप-िारा (1),
(4) और (5) के साथ पठित िारा 4 की उप-िारा (1) द्वारा प्रदत्त शधियों का प्रयोग करत ेहुए, केंद्रीय अप्रत्यक्ष कर और सीमा
शुल्क बोर्,ड एतद्द्वारा, भारत सरकार, धित्त मंत्रालय (राजस्ि धिभाग) की अजधसूचना संख्या 21/2022-सीमा शल्ु क (गै.टै.)
ददिांक 31 मार्,ड 2022, जिसे का.आ. सं. 1537 (अ), ददिांक 31 मार्,ड 2022 के तहत भारत के रािपत्र, असािारण, के
भाग II, खंर् 3, उपखंर् (ii) में प्रकाधशत दकया गया था, म ें धिम्नधलधखत सशं ोिि करता ह,ै यथा:-
4400 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
उि अधिसूर्िा म,ें ताधलका म-ें
i. क्रम सं. 18 के समक्ष, क्षेत्राधिकार स े संबंधित कॉलम (3) म,ें
(क) मि (ii) और उससे संबंधित प्रधिधियों का लोप दकया जाएगा।
(ख) मि (iii) और (iv) को क्रमशः मि (ii) और (iii) के रूप म ेंदिर स े क्रमांदकत दकया जाएगा।
ii. क्रम संख्या 20 के समक्ष, क्षेत्राधिकार स ेसंबंधित कॉलम (3) म,ें मद (i) और उससे संबंधित प्रधिधियों के स्ट्थान पर,
धिम्नधलधखत मि को प्रधतस्थाधपत दकया जाएगा, यथा:-
“(i) छत्रपधत धशिाजी अतं राडष्ट्रीय हिाई अड्डा (अतं राडष्ट्रीय टर्मडिल), ग्रेटर मुंबई िगर धिगम के अधिकार क्षत्रे और
हिाई अड्ड,े महाराष्ट्र राज्य म ेंिाणे, पालघर और रायगढ़ धजलों के अंतगडत क्षत्रे और हिाई अड्डे।”
2. यह अधिसूर्िा सरकारी राजपत्र म ें अपन े प्रकाशि की तारीख स े लाग ू होगी।
[फा. स. ं 450/48/2024-सीयूएस-IV]
अनुररमा िमाड, जनिेिक (सीमा िुल्क)
रटप्पणी: प्रधान अधिसूर्िा संख्या 21/2022-सीमा शुल्क (ग.ैटै.), ददिांक 31 मार्,ड 2022 को भारत के राजपत्र, असािारण,
भाग II, खंर् 3, उप-खर्ं (ii) म ें का.आ.स.ं 1537 (अ), ददिांक 31 मार्,ड 2022 के तहत प्रकाधशत दकया गया था
और इसम ें अंधतम बार अधिसूर्िा संख्या 26/2026-सीमा शुल्क (ग.ैटै.), ददिांक 16 मार्,ड 2026, जिस े
का.आ. संख्या 1364 (अ), ददिांक 16 मार्,ड 2026 के तहत भारत के राजपत्र, असािारण, के भाग II, खडं 3,
उप-खंड (ii) म ेंप्रकाधशत दकया गया था, के माध्यम स े संिोधन दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 16th June, 2026
No. 56/2026-Customs (N.T.)
S.O. 3160(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, —
(i) against S. No. 18, in column (3) relating to the Area of Jurisdiction, -
(a) item (ii) and the corresponding entries shall be omitted;
(b) items (iii) and (iv) shall be respectively renumbered as items (ii) and (iii);[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
(ii) against S. No. 20, in column (3) relating to the Area of Jurisdiction, for item (i) and the entries relating thereto,
the following item shall be substituted, namely: -
“(i) Chhatrapati Shivaji International Airport (International Terminal), area and airports under the jurisdiction
of the Municipal Corporation of Greater Mumbai, area and airports under the districts of Thane, Palghar and
Raigad in the State of Maharashtra.”
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
and was last amended by notification No.26/2026-Customs (N.T.), dated the 16th March, 2026, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O.1364 (E), dated the
16th March,2026 .
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and Published by the Controller of Publications, Delhi-110054.