**Executive Summary**
This document is a notification from the Ministry of Finance (Department of Revenue) issued on January 14, 2026. It amends Notification No. 61/94-Customs (N.T.) concerning customs regulations. The amendment is effective as of the date of the notification.
**Key Points / Main Content**
* **Amendment to Notification 61/94-Customs (N.T.):**
* The notification amends the original notification of the Government of India, Ministry of Finance (Department of Revenue) No. 61/94-Customs (N.T.) dated the 21st November, 1994.
* **Inclusion of Bhogapuram:**
* In the Table relating to the State of Andhra Pradesh, a new item is added after entry (c).
* The new item includes:
* **(d) Bhogapuram:** to allow "Unloading of imported goods and the loading of export goods or any class of such goods."
**Impact Analysis**
**Stakeholder: Central Board of Indirect Taxes and Customs**
* **Impact:** Responsible for implementing the amendment to the Customs Act, 1962.
* **Action Required:** Ensure the amendment is incorporated into customs procedures and communicated to relevant customs officials.
**Stakeholder: Importers and Exporters in Andhra Pradesh, particularly those using Bhogapuram**
* **Impact:** The notification directly affects importers and exporters operating in or through Bhogapuram.
* **Action Required:** Importers and exporters should be aware of the new allowance to the unloading and loading of goods at Bhogapuram.
**Stakeholder: Customs officials at Bhogapuram**
* **Impact:** They need to implement new guidelines for clearance of goods in Bhogapuram.
* **Action Required:** They need to allow "Unloading of imported goods and the loading of export goods or any class of such goods" in Bhogapuram.
Key Entities Referenced
Customs Act, 1962: Governs customs laws and regulations.
Central Board of Indirect Taxes and Customs: The primary regulator for indirect taxes and customs in India.
Ministry of Finance (Department of Revenue): The ministry responsible for overseeing revenue matters, including indirect taxes and customs.
Notification No. 61/94-Customs (N.T.): The principal notification being amended, relating to customs matters.
Bhogapuram: Location where the unloading of imported goods and the loading of export goods is permitted.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-14012026-269338
CG-DxLx-xEG-I1D4H0x1x2x0 26-269338
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 29] नई दिल्ली, बुधिार, िनिरी 14, 2026/पौष 24, 1947
No. 29] NEW DELHI, WEDNESDAY, JANUARY 14, 2026/PAUSHA 24, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर तथा सीमािल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 14 िनिरी, 2026
स.ं 02/2026- सीमािल्ु क (ग.ैटै.)
सा.का.जन. 29(अ).— सीमािल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 7 की उपधारा (2) के साथ पठित
की उपधारा (1) के खंड (क) के तहत प्रित्त िजियों का प्रयोग करते हुए, केन्द्द्रीय अप्रत्यक्ष कर एिं सीमािुल्क बोडड एतद्द्वारा,
भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 61/94-सीमािुल्क (ग.ैटै.), दिनांक 21 निंबर, 1994,
जिसे का. आ. 828 (अ), दिनाकं 21 निंबर, 1994 द्वारा भारत के रािपत्र, असाधारण भाग II, खडं 3, उपखंड (ii) में
प्रकाजित दकया गया था, में आगे और जनम्नजलजखत संिोधन करता ह,ै यथा :-
उि अजधसूचना में, सारणी म,ें आंध्र प्रििे राज्य से सम्बंजधत क्रम संख्या 2 के समक्ष, कॉलम (3) म,ें प्रजिजि (ग) के
बाि और कॉलम (4) म ेंअनरूु प प्रजिजि के बाि, जनम्नजलजखत मि एिं प्रजिजियों को अतः स्ट्थाजपत दकया िाएगा, यथा : -
299 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(1) (2) (3) (4)
“(घ) भोगापुरम आयाजतत माल की उतराई और जनयाडत माल या इसी श्रेणी के
माल की लिाई।“।
[फा. स.ं 394/112/2020-कस (ए एस)]
इंद्रिीत पांडा, अिर सजचि
ठटप्पणी : प्रधान अजधसूचना संख्या 61/94-सीमािुल्क (ग.ै टे.), दिनांक 21 निंबर, 1994 को का. आ. 828 (अ), 21 निंबर,
1994 के तहत भारत के रािपत्र, असाधारण के भाग II, खण्ड 3, उपखण्ड (ii) में प्रकाजित दकया गया था तथा
इसमें अंजतम बार भारत सरकार के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) में प्रकाजित अजधसूचना
संख्या 25/2025-सीमािुल्क (ग.ै ट.े ) दिनांक 15 अप्रलै , 2025, सा.का.जन. 227 (अ), दिनाकं 15 अप्रैल, 2025
द्वारा संिोधन दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 14th January, 2026
No. 02/2026-Customs (N.T.)
G.S.R. 29(E).—In exercise of the powers conferred by clause (a) 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, Ministry of Finance (Department of
Revenue) No. 61/94-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. 828 (E), dated the 21st November, 1994, namely :-
In the said notification, in the Table, against serial number 2 relating to the State of Andhra Pradesh, in column
(3), after the entry at (c) and corresponding entry in column (4), the following item and entries shall be inserted,
namely :-
(1) (2) (3) (4)
“ (d) Bhogapuram Unloading of imported goods and the loading of export goods or
any class of such goods.".
[F. No. 394/112/2020-cus(AS)]
INDRAJIT PANDA, Under Secy.
Note : The principal notification No.61/94-Customs (N.T.), dated the 21st November, 1994 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 828 (E), dated the 21st November,
1994 and was last amended by notification number 25/2025-Customs (N.T.) dated the 15th April, 2025, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 227 (E), dated the
15th April, 2025.
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and Published by the Controller of Publications, Delhi-110054.