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Date: 2026-06-30 Category: Extra Ordinary State: Union Government Country: India

Central Excise Notifications

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

**Executive Summary** This report summarizes notifications issued by the Ministry of Finance on June 30, 2026, to amend the Central Excise Rules, 2017, and several existing excise notifications. The primary purpose is to expand the geographical scope of specific excise provisions to include the Maldives and Mauritius. These amendments, issued under the Central Excise Act, 1944, and relevant Finance Acts, come into force with immediate effect. **Key Points / Main Content** **Amendments to Central Excise Rules, 2017** * **Rule 18 Amendment:** The proviso in Rule 18 is amended to substitute the phrase “Nepal, Bhutan, Bangladesh and Sri Lanka” with “Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius.” * **Rule 19 Amendment:** Similarly, the proviso in Rule 19 is updated to include Maldives and Mauritius alongside the existing list of neighboring countries. **Amendments to Specific Notifications** * **Notification No. 06/2026-Central Excise:** Paragraph 2, clause (b) is amended to incorporate Maldives and Mauritius into the list of recognized nations for the purposes of this notification. * **Notification No. 09/2026-Central Excise:** Paragraph 2 is updated to substitute the regional country list with the expanded version including Maldives and Mauritius. * **Notification No. 11/2026-Central Excise:** Paragraph 2, clause (b) is revised to include the two additional countries. * **Notification No. 04/2019-Central Excise:** Paragraph 2 is amended to align with the others, extending its provisions to the Maldives and Mauritius. **Legal Framework and Effective Date** * **Statutory Authority:** The changes are made using powers conferred by Section 37 and Section 5A of the Central Excise Act, 1944, read with relevant sections of the Finance Act, 2002, and Finance Act, 2018. * **Commencement:** All mentioned amendments and notifications (No. 03/2026-N.T., 32/2026, 33/2026, 34/2026, and 35/2026) are effective immediately as of June 30, 2026. **Impact Analysis** **Exporters and Manufacturers** **Impact** Businesses exporting goods to the Maldives and Mauritius may now qualify for the same excise rules, provisos, or exemptions previously reserved for trade with Nepal, Bhutan, Bangladesh, and Sri Lanka. **Action Required** Exporters should review their current excise documentation and compliance procedures to ensure they are applying the updated Rules 18 and 19 for shipments to these newly included destinations. **Central Excise and Revenue Authorities** **Impact** Tax and customs officials must acknowledge the expanded list of countries when processing excise-related claims, exemptions, or clearances. **Action Required** Administrative records and internal processing systems must be updated to reflect the inclusion of the Maldives and Mauritius under the relevant 2026 notifications.

Key Entities Referenced

Central Excise Act, 1944: The primary legislative authority under which the Central Government exercises powers to regulate excise duties and formulate related rules. Central Excise Rules, 2017: The principal rules governing excise procedures, amended by this notification to include Maldives and Mauritius in specific international trade provisos. Central Excise (Second Amendment) Rules, 2026: The specific amending legislation introduced to update Rules 18 and 19 of the Central Excise Rules, 2017. Finance Act, 2002: Cites Section 147 as the legal basis for the Central Government to issue and amend specific excise notifications in the public interest. Finance Act, 2018: Cites Section 112 as the authority used to make further amendments to existing excise notifications referenced in this document.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-30062026-273944 CG-DxLx-xEG-I3D0H0x6x2x0 26-273944 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.ं 479] नई दिल्ली, मगं लवार, िनू 30 , 2026/ आषाढ 9, 1948 26/पौष 17, 1947 No. 479] NEW DELHI, TUESDAY, JUNE 30, 2026/ ASHADHA 9, 1948 /PAUSHA 17, 1947 वित्त मत्रं ालय (राजस्ि विभाग) अजधसचू ना नई दिल्ली, 30 जून, 2026 सं. 03/2026-केन्द्रीय उत्पाद शुल्क (एन. टी.) सा.का.जन. 532(अ).— केंद्रीय उत्पाद शुल्क अविवनयम, 1944 (1944 का 1) की िारा 37 द्वारा प्रदत्त शवियों का प्रयोग करते हुए, केंद्रीय सरकार, केंद्रीय उत्पाद शुल्क वनयम, 2017 का संशोिन करन ेके वलए वनम्नवलवित वनयम बनाती ह,ै अर्ाात:् — 1. संविप्त नाम और प्रारंभ.- (1) इन वनयमों का संविप्त नाम केंद्रीय उत्पाद शल्ु क (वद्वतीय सशं ोिन) वनयम, 2026 ह।ै (2) य ेतत्काल प्रभाि स ेलाग ू होंगे। 2. केंद्रीय उत्पाद शुल्क वनयम, 2017 म,ें 4860 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (i) वनयम 18 म,ें परन्तुक म,ें “नेपाल, भूटान, बांग्लादशे और श्रीलंका” शब्दों के स्र्ान पर “नेपाल, भूटान, बांग्लादेश, श्रीलंका, मालदीि और मॉरीशस” शब्द रि े जाएंग;े (ii) वनयम 19 म,ें परन्तुक म,ें “नेपाल, भूटान, बांग्लादशे और श्रीलंका” शब्दों के स्र्ान पर “नेपाल, भूटान, बांग्लादेश, श्रीलंका, मालदीि और मॉरीशस” शब्द रि े जाएंग।े [फा. स.ं 190349/13/2026-टीआरयू] िीरज शमा,ा अिर सविि टिप्पणी.- मूल जनयम भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) में, सा.का.जन. 733(अ), दिनांक 30 िून, 2017 द्वारा प्रकाजित दकए गए थ े और अंजतम बार अजधसूचना सं. 02/2026-केंद्रीय उत्पाि िल्ु क (एन. टी.) दिनांक 26 माच,च 2026 द्वारा संिोजधत दकए गए थे, िो भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप- खंड (i) म ेंसा.का.जन. 203(अ), दिनांक 26 माच,च 2026 द्वारा प्रकाजित की गई थी। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th June, 2026 No. 03/2026-Central Excise (N.T.) G.S.R. 532(E).— In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Central Excise (Second Amendment) Rules, 2026. (2) They shall come into force with immediate effect. 2. In the Central Excise Rules, 2017, (i) in rule 18, in the proviso, for the words “Nepal, Bhutan, Bangladesh and Sri Lanka”, the words “Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius” shall be substituted; (ii) in rule 19, in the proviso, for the words “Nepal, Bhutan, Bangladesh and Sri Lanka”, the words “Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius” shall be substituted. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 733(E), dated the 30th June, 2017 and last amended by notification No. 02/2026-Central Excise (N.T.) dated 26th March, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 203 (E), dated 26th March, 2026.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अजधसचू ना नई दिल्ली, 30 जून, 2026 स.ं 32/2026-केन्द्रीय उत्पाद शुल्क सा.का.जन. 533(अ).— केंद्रीय उत्पाद शल्ु क अविवनयम, 1944 (1944 का 1) की िारा 5क और वित्त अविवनयम, 2002 (2002 का 20) की िारा 147 द्वारा प्रदत्त शवियों का प्रयोग करत े हुए, केंद्र सरकार, इस बात स े संतुष्ट होकर कक ऐसा करना जनवहत म ें आिश्यक ह,ै भारत सरकार के वित्त मंत्रालय (राजस्ि विभाग) की अविसूिना संख्या 06/2026- केंद्रीय उत्पाद शुल्क, कदनांक 26 माि,ा 2026, जो भारत के राजपत्र, असािारण, भाग II, िडं 3, उप-िंड (i) म ें सा.का.वन. 205(अ), कदनांक 26 माि,ा 2026 के अतं गता प्रकावशत हुई र्ी, म ें वनम्नवलवित और संशोिन करती ह,ै अर्ाात:् - उि अविसूिना म,ें पैराग्राफ 2 म,ें िंड (ि) म,ें “नेपाल, भूटान, बांग्लादेश और श्रीलंका” शब्दों के स्र्ान पर “नपे ाल, भूटान, बांग्लादेश, श्रीलंका, मालदीि और मॉरीशस” शब्द रिे जाएंगे। 2. यह अविसूिना तत्काल प्रभाि स े लागू होगी। [फा. स.ं 190349/13/2026-टीआरयू] िीरज शमा,ा अिर सविि टटप्पणी.- मूल अविसूिना स.ं 06/2026-केन्द्रीय उत्पाद शल्ु क, कदनांक 26 माि,ा 2026, भारत के राजपत्र, असािारण, भाग II, िंड 3, उप-िडं (i) म ें सा.का.वन. 205(अ), कदनांक 26 माि,ा 2026 द्वारा प्रकावशत की गई र्ी तथा अंजतम बार संिोधन अजधसूचना संख्या 30/2026-केंद्रीय उत्पाि िल्ु क, दिनांक 15 िनू , 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म,ें सा.का.जन. 478(अ), दिनांक 15 िून, 2026 के अतं गतच प्रकाजित की गई थी। NOTIFICATION New Delhi, the 30th June, 2026 No. 32/2026-Central Excise G.S.R. 533(E).— In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of Finance Act, 2002 (20 of 2002), 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. 06/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 205(E), dated the 26th March, 2026, namely:- In the said notification, in paragraph 2, in clause (b), for the words “Nepal, Bhutan, Bangladesh and Sri Lanka”, the words “Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius” shall be substituted. 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note.- The principal notification No. 06/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 205(E), dated the 26th March, 2026 and last amended by notification No. 30/2026-Central Excise dated 15th June, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 478 (E), dated 15th June, 2026.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अजधसचू ना नई दिल्ली, 30 जून, 2026 स.ं 33/2026-केन्द्रीय उत्पाद शुल्क सा.का.जन. 534(अ).— केंद्रीय उत्पाद शुल्क अविवनयम, 1944 (1944 का 1) की िारा 5क और वित्त अविवनयम, 2002 (2002 का 20) की िारा 147 द्वारा प्रदत्त शवियों का प्रयोग करत े हुए, केंद्र सरकार, इस बात स े संतुष्ट होकर कक ऐसा करना जनवहत म ें आिश्यक ह,ै भारत सरकार के वित्त मंत्रालय (राजस्ि विभाग) की अविसूिना संख्या 09/2026- केंद्रीय उत्पाद शुल्क, कदनांक 26 माि,ा 2026, जो भारत के राजपत्र, असािारण, भाग II, िडं 3, उप-िंड (i) म ें सा.का.वन. 208(अ), कदनांक 26 माि,ा 2026 के अतं गता प्रकावशत हुई र्ी, म ें वनम्नवलवित और संशोिन करती ह,ै अर्ाात:् — उि अविसूिना म,ें परै ाग्राफ 2 म,ें “नेपाल, भूटान, बांग्लादशे और श्रीलंका” शब्दों के स्र्ान पर “नपे ाल, भूटान, बांग्लादेश, श्रीलंका, मालदीि और मॉरीशस” शब्द रि े जाएंग।े 2. यह अविसूिना तत्काल प्रभाि स े लागू होगी। [फा. स.ं 190349/13/2026-टीआरयू] िीरज शमा,ा अिर सविि टटप्पणी.- मलू अविसूिना स.ं 09/2026-केन्द्रीय उत्पाद शल्ु क, कदनांक 26 माि,ा 2026, भारत के राजपत्र, असािारण, भाग II, िडं 3, उप-िंड (i) म ें सा.का.वन. 208(अ), कदनांक 26 माि,ा 2026 द्वारा प्रकावशत की गई र्ी। NOTIFICATION New Delhi, the 30th June, 2026 No. 33/2026-Central Excise G.S.R. 534(E).— In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of Finance Act, 2002 (20 of 2002), 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. 09/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 208(E), dated the 26th March, 2026, namely:- In the said notification, in paragraph 2, for the words “Nepal, Bhutan, Bangladesh and Sri Lanka”, the words “Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius” shall be substituted. 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note.- The principal notification No. 09/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 208(E), dated the 26th March, 2026.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5 अजधसचू ना नई दिल्ली, 30 जून, 2026 स.ं 34/2026-केन्द्रीय उत्पाद शुल्क सा.का.जन. 535(अ).— केंद्रीय उत्पाद शल्ु क अधिनियम, 1944 (1944 का 1) की िारा 5क और वित्त अधिनियम, 2018 (2018 का 13) की िारा 112 द्िारा प्रदत्त शक्तियों का प्रयोग करि े हुए, केंद्र सरकार, इस बाि से संिुष्ट होकर कक ऐसा करिा जिहहि में आिश्यक है, भारि सरकार के वित्त मंत्रालय (राजस्ि विभाग) की अधिसूचिा संख्या 11/2026-केंद्रीय उत्पाद शुल्क, हदिांक 26 माच,च 2026, जो भारि के राजपत्र, असािारण, भाग II, खंड 3, उप-खंड (i) में सा.का.नि. 210(अ), हदिांक 26 माच,च 2026 के अंिगिच प्रकाशशि हुई थी, में निम्िशलखखि और संशोिि करिी है, अथाचि:्— उति अधिसचू िा में, पैराग्राफ 2 में, खंड (ख) में, “िेपाल, भूटाि, बांग्लादेश और श्रीलंका” शब्दों के स्थाि पर “िेपाल, भूटाि, बांग्लादेश, श्रीलंका, मालदीि और मॉरीशस” शब्द रखे जाएंगे। 2. यह अधिसूचिा ित्काल प्रभाि से लागू होगी। [फा. स.ं 190349/13/2026-टीआरयू] िीरज शमा,ा अिर सविि टटप्पणी.- मलू अविसूिना स.ं 11/2026-केन्द्रीय उत्पाद शल्ु क, कदनांक 26 माि,ा 2026, भारत के राजपत्र, असािारण, भाग II, िडं 3, उप-िडं (i) म ें सा.का.वन. 210(अ), कदनांक 26 माि,ा 2026 द्वारा प्रकावशत की गई र्ी तथा अंजतम बार संिोधन अजधसूचना संख्या 21/2026-केंद्रीय उत्पाि िुल्क, दिनांक 30 अप्रलै , 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (i) म,ें सा.का.जन. 326(अ), दिनांक 30 अप्रलै , 2026 के अतं गतच प्रकाजित की गई थी। NOTIFICATION New Delhi, the 30th June, 2026 No. 34/2026-Central Excise G.S.R. 535(E).— In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 112 of Finance Act, 2018 (13 of 2018), 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. 11/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 210 (E), dated the 26th March, 2026, namely:- In the said notification, in paragraph 2, in clause (b), for the words “Nepal, Bhutan, Bangladesh and Sri Lanka”, the words “Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius” shall be substituted. 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy.6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Note.- The principal notification No. 11/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 210(E), dated the 26th March, 2026 and last amended by notification No. 21/2026-Central Excise dated 30th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 326 (E), dated 30th April, 2026. अजधसचू ना नई दिल्ली, 30 जून, 2026 स.ं 35/2026-केन्द्रीय उत्पाद शल्ु क सा.का.जन. 536(अ).— वित्त अविवनयम, 2018 (2018 का 13) की िारा 112 द्वारा प्रदत्त शवियों का प्रयोग करते हुए, केंद्रीय उत्पाद शुल्क अविवनयम, 1944 (1944 का 1) की िारा 5क के सार् पटित, केंद्र सरकार, इस बात स ेसंतुष्ट होकर कक ऐसा करना जनवहत म ें आिश्यक ह,ै भारत सरकार के वित्त मंत्रालय (राजस्ि विभाग) की अविसूिना संख्या 04/2019- केंद्रीय उत्पाद शुल्क, कदनांक 6 जुलाई, 2019, जो भारत के राजपत्र, असािारण, भाग II, िडं 3, उप-िडं (i) म ें सा.का.वन. 487(अ), कदनांक 6 जलु ाई, 2019 के अतं गता प्रकावशत हुई र्ी, म ें वनम्नवलवित और संशोिन करती ह,ै अर्ाात:् — उि अविसूिना म,ें परै ाग्राफ 2 म,ें “नेपाल, भूटान, बांग्लादशे और श्रीलंका” शब्दों के स्र्ान पर “नपे ाल, भूटान, बांग्लादेश, श्रीलंका, मालदीि और मॉरीशस” शब्द रि े जाएंग।े 2. यह अविसूिना तत्काल प्रभाि स े लागू होगी। [फा. स.ं 190349/13/2026-टीआरयू] िीरज शमा,ा अिर सविि टटप्पणी.- मूल अधिसूचिा सं. 04/2019-केन्द्द्रीय उत्पाद शुल्क, हदिाकं 6 जुलाई, 2019, भारि के राजपत्र, असािारण, भाग II, खंड 3, उप-खंड (i) में सा.का.नि. 487(अ), हदिांक 6 जुलाई, 2019 द्िारा प्रकाशशि की गई थी िथा अंनिम बार सशं ोिि अधिसचू िा संख्या 12/2026-केन्द्द्रीय उत्पाद शल्ु क, हदिांक 26 माच,च 2026 द्िारा ककया गया था, जो भारि के राजपत्र, असािारण, भाग II, खंड 3, उप-खंड (i) में सा.का.नि. 211(अ), हदिांक 26 माच,च 2026 के अंिगिच प्रकाशशि की गई थी।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 NOTIFICATION New Delhi, the 30th June, 2026 No. 35/2026-Central Excise G.S.R. 536(E).— In exercise of the powers conferred by section 112 of Finance Act, 2018 (13 of 2018), read with section 5A of the Central Excise Act, 1944 (1 of 1944), 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. 04/2019-Central Excise, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 487(E), dated the 6th July, 2019, namely:- In the said notification, in paragraph 2, for the words “Nepal, Bhutan, Bangladesh and Sri Lanka”, the words “Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius” shall be substituted. 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note.- The principal notification No. 04/2019-Central Excise, dated the 6th July, 2019 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 487(E), dated the 6th July, 2019 and last amended by notification No. 12/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 211(E), dated the 26th March, 2026. 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.

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