**Executive Summary**
This notification, issued by the Ministry of Finance on May 6, 2026, amends the principal Notification No. 63/1994-Customs (N.T.) to update the list of land frontiers. It officially designates Samrang as a recognized route for trade and movement between India and Bhutan. The amendment establishes the Rangia-Tamulpur-Dimakuchi motorable road as the authorized path for cross-border transit at this location.
**Key Points / Main Content**
**Legal Authority and Framework**
* The notification is issued by the Central Board of Indirect Taxes and Customs (CBIC) under the powers conferred by Section 7 of the Customs Act, 1962.
* It serves as a further amendment to the primary notification (No. 63/1994-Customs) which governs the designation of customs ports and land stations.
* The document references the most recent prior amendment made on May 23, 2025.
**Designation of New Land Frontier**
* **Location:** Samrang is added as item (11) under Serial Number 3, which pertains to the land frontiers of Bhutan.
* **Authorized Route:** The designated route is the "Rangia - Tamulpur-Dimakuchi motorable road."
* **Direction of Transit:** The route connects Samrang in India to Samrang in Bhutan.
**Impact Analysis**
**Central Board of Indirect Taxes and Customs (CBIC) / Customs Department**
**Impact**
The department is now legally authorized to oversee and regulate customs activities at the Samrang land frontier.
**Action Required**
The department must establish or update customs checkpoints and enforcement mechanisms along the Rangia-Tamulpur-Dimakuchi motorable road to facilitate legal transit.
**Cross-border Traders and Transporters**
**Impact**
Stakeholders involved in Indo-Bhutan trade gain an officially recognized motorable route for the movement of goods and passengers between Samrang (India) and Samrang (Bhutan).
**Action Required**
Transporters must ensure that any cross-border movement via this route complies with the regulatory requirements set forth under the Customs Act and the amended notification.
**Administrative and Regulatory Authorities**
**Impact**
This amendment formalizes the Samrang route within the national registry of land customs stations.
**Action Required**
Regulatory bodies must update their official records and tables to reflect the inclusion of Samrang as the 11th designated point for the Bhutan land frontier.
Key Entities Referenced
Customs Act, 1962: The primary legislation under which the Central Board of Indirect Taxes and Customs exercises its power to designate and regulate land routes for customs purposes.
Central Board of Indirect Taxes and Customs (CBIC): The primary regulatory authority issuing this notification to amend existing rules regarding land frontiers and customs routes.
Notification No. 63/1994-Customs (N.T.): The principal policy document being amended to include a new land route for the frontier of Bhutan.
Bhutan: The primary country whose land frontier with India is the subject of this regulatory update, specifically regarding the Samrang motorable road.
Ministry of Finance (Department of Revenue): The overseeing government ministry responsible for the notification and administration of customs regulations.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-06052026-272293
xxxGIDHxxx
CG-DLxx-ExG-I0D6E0x5x2x0 26-272293
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2167] नई दिल्ली, बुधिार, मई 6, 2026/ििै ाख 16, 1948
No. 2167] NEW DELHI, WEDNESDAY, MAY 6, 2026/VAISAKHA 16, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 6 मई, 2026
स.ं 43/2026-सीमा िल्ु क (ग.ैटै.)
का.आ. 2256(अ).— सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 7 की उप-धारा (1) के खण्ड (ख)
और (ग) के तहत प्रित्त िजियों का प्रयोग करते हुए केन्द्रीय अप्रत्यक्ष कर और सीमा िुल्क बोडड, भारत सरकार, जित्त मंत्रालय
(रािस्ट्ि जिभाग) की अजधसूचना सं. 63/1994-सीमा िुल्क (गै.टै.) दिनांक 21 निम्बर, 1994 जिसे का.आ. स.ं 830 (अ)
दिनांक 21 निम्बर, 1994 के तहत भारत के रािपत्र, असाधारण, भाग II, खण्ड 3, उप-खण्ड (ii) म ें प्रकाजित दकया गया
था, म ेंएतद्वारा आग ेजनम्नजलजखत संिोधन करती है, अथाडत ्ः-
3171 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
उि अजधसूचना म,ें ताजलका में, भूटान की भूजम सीमा स े संबंजधत क्रम सं. 3 के समक्ष, कॉलम (3) म ें मि (10) और
उससे संबंजधत संगत प्रजिजि कॉलम (4) के पश्चात, जनम्नजलजखत प्रजिजिया ाँ कॉलम (3) और (4) म ें क्रमि्ः अन्द्त्ःस्ट्थाजपत की
िाएगी, यथा्ः-
(1) (2) (3) (4)
"(11) समरंग समरंग (भारत) के रंजगया–तामुलपुर–दिमाकुची मोटर
चलन े लायक सड़क से समरंग ( भूटान)"
[फा. सं. 554/02/2021-एल.सी]
इंरिीत पांडा, अिर सजचि
टटप्पण्ः मूल अजधसूचना सं. 63/1994-सीमा िुल्क (ग.ैटै.), दिनांक 21 निम्बर, 1994 को का.आ. सख्ं या 830 (अ),
दिनांक 21 निम्बर, 1994 के तहत भारत के रािपत्र, असाधारण म ें प्रकाजित दकया गया था और इसम ें अंजतम
बार अजधसूचना सं. 36/2025-सीमा िुल्क (गै.टै), दिनांक 23 मई, 2025 जिसे का.आ. संख्या 2312 (अ)
दिनांक 23 मई, 2025 के तहत भारत के रािपत्र, असाधारण, भाग-II,खण्ड 3, उप-खण्ड (ii) में प्रकाजित दकया
गया था, के तहत संिोधन दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 6th May, 2026
No. 43/2026-Customs (N.T.)
S.O. 2256(E).— In exercise of the powers conferred by clauses (b) and (c) of sub-section (1) of section 7 of
the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following
further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue),
No. 63/1994-Customs (N.T.), dated the 21st November, 1994, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (ii), vide number S.O. 830 (E), dated the 21st November, 1994, namely: -
In the said notification, in the TABLE, against serial number 3 relating to land frontier of Bhutan, in column (3)
after item (10) and the corresponding entry relating thereto in column (4), the following entries in columns (3) and (4)
shall respectively be inserted, namely:-
(1) (2) (3) (4)
Rangia - Tamulpur-Dimakuchi motorable road from
“(11) Samrang Samrang (India) to Samrang (Bhutan)"
[F. No.554/02/2021-LC)
INDRAJIT PANDA, Under Secy.
Note: The principal notification No. 63/1994- Customs (N.T.), dated the 21st November, 1994 was published in the
Gazette of India, Extraordinary vide number S.O. 830(E), dated the 21st November, 1994 and was last amended
vide notification No. 36/2025-Customs (N.T.), dated the 23rd May, 2025, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2312 (E), dated the 23rd May, 2025.
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.