**Executive Summary**
The Ministry of Finance, Department of Revenue, issued Notifications No. 22/2026-Customs and No. 23/2026-Customs on June 30, 2026, to amend previous notifications dated April 1, 2026. These amendments serve to extend a specific regulatory deadline in the public interest. The primary action item is the replacement of the June 30, 2026 deadline with a revised date of July 15, 2026.
**Key Points / Main Content**
**Amendments to Notification No. 12/2026-Customs**
* In exercise of powers under Section 25(1) of the Customs Act, 1962, the Central Government has amended paragraph 2 of the principal notification No. 12/2026-Customs (G.S.R. 246(E)).
* The document substitutes the date "30th June, 2026" with the new date of "15th July, 2026."
**Amendments to Notification No. 13/2026-Customs**
* Under the authority of Section 25(1) of the Customs Act, 1962, read with Section 124 of the Finance Act, 2021, the government has amended paragraph 2 of notification No. 13/2026-Customs (G.S.R. 247(E)).
* Similar to the first notification, the date "30th June, 2026" is officially replaced with "15th July, 2026."
**Impact Analysis**
**Stakeholder: Importers, Exporters, and Industry Participants**
**Impact**
These stakeholders receive a 15-day extension regarding the provisions or exemptions specified in the principal notifications dated April 1, 2026.
**Action Required**
Relevant parties must update their compliance schedules and filings to reflect the new deadline of July 15, 2026.
**Stakeholder: Customs and Revenue Authorities**
**Impact**
Administrative and enforcement departments are required to adjust their systems and processing timelines to accommodate the extended validity of the notifications.
**Action Required**
Officials must apply the revised date of July 15, 2026, for all assessments and regulatory activities governed by these specific notifications.
Key Entities Referenced
Customs Act, 1962: The primary legislation (specifically Section 25) under which the Central Government exercises powers to amend customs duty notifications.
Ministry of Finance (Department of Revenue): The primary government department responsible for issuing and administering these customs notifications and revenue policies.
Finance Act, 2021: Referenced legislation (specifically Section 124) providing the legal basis for amendments made in Notification No. 23/2026-Customs.
Notification No. 12/2026-Customs: An existing policy document whose validity or effective period is amended by this notification to extend from June 30 to July 15, 2026.
Notification No. 13/2026-Customs: A referenced customs notification being amended to substitute its effective end-date with July 15, 2026.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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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.ं 476] नई दिल्ली, मगं लिार, िनू 30 , 2026/ आषाढ 9, 1948 26/पौष 17, 1947
No. 476] NEW DELHI, TUESDAY, JUNE 30, 2026/ ASHADHA 9, 1948 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 30 िून, 2026
स.ं 22/2026-सीमािल्ु क
सा.का.जन. 528 (अ).— सीमा िुल्क 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 होते हुए दक ऐसा करना िनजहत म ें आिश्यक ह,ै
एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 12/2026-सीमािुल्क, दिनांक 1 अप्रैल,
2026, जिस े सा.का.जन. 246(अ), दिनांक 1 अप्रैल, 2026, के तहत भारत के रािपत्र, असाधारण, भाग ।।, खंड 3, उपखडं
(i) म ेंप्रकाजित दकया गया था, म ें जनम्नजलजखत संिोधन करती ह,ै यथा:-
उि अजधसूचना म,ें पैराग्राफ 2 म,ें अंकों और िब्ि “30 िनू , 2026” के स्ट्थान पर अंकों और िब्ि “15 िलु ाई,
2026” को प्रजतस्ट्थाजपत दकया िाएगा।
[फा. स.ं 354/1/2026-टीआरयू]
धीरि िमा,ा अिर सजचि
नोट:- प्रधान अजधसूचना संख्या 12/2026-सीमािुल्क, दिनांक 1 अप्रलै , 2026, को सा.का.जन. 246(अ), दिनांक 1 अप्रैल,
2026, के तहत भारत के रािपत्र, असाधारण, भाग ।।, खंड 3, उपखंड (i) म ें प्रकाजित दकया गया था।
4839 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department Of Revenue)
NOTIFICATION
New Delhi, the 30th June, 2026
No. 22/2026-Customs
G.S.R. 528(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, on being satisfied that it is necessary in the
public interest so to do, hereby makes the following amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 12/2026-Customs, dated the 1st April, 2026,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
246(E), dated the 1st April, 2026, namely:-
In the said notification, in paragraph 2, for the figures and word “30th June, 2026”, the figures and
word “15th July, 2026” shall be substituted.
[F. No. 354/1/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification No. 12/2026-Customs, dated the 1st April, 2026, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 246(E), dated the
1st April, 2026.
अजधसचू ना
नई दिल्ली, 30 िून, 2026
स.ं 23/2026-सीमािल्ु क
सा.का.जन. 529 (अ). —सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) तथा
जित्त अजधजनयम, 2021 (2021 का 13) की धारा 124 के साथ पठित प्रािधानों के अधीन प्रित्त िजियों का प्रयोग करत े
हुए, केन्द्रीय सरकार, इस बात स े संतुष्ट होत े हुए दक ऐसा करना िनजहत म ें आिश्यक ह,ै एतिद्वारा, भारत सरकार, जित्त
मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 13/2026-सीमािुल्क, दिनांक 1 अप्रलै , 2026, जिसे सा.का.जन.
247(अ), दिनांक 1 अप्रैल, 2026, के तहत भारत के रािपत्र, असाधारण, भाग ।।, खडं 3, उपखंड (i) म ें प्रकाजित दकया
गया था, म ेंजनम्नजलजखत संिोधन करती ह,ै यथा:-
उि अजधसूचना म,ें पैराग्राफ 2 म,ें अकं ों और िब्ि “30 िनू , 2026” के स्ट्थान पर अंकों और िब्ि “15 िलु ाई,
2026” को प्रजतस्ट्थाजपत दकया िाएगा।
[फा. स.ं 354/1/2026-टीआरयू]
धीरि िमा,ा अिर सजचि
नोट: - प्रधान अजधसूचना संख्या 13/2026-सीमािुल्क, दिनाकं 1 अप्रलै , 2026, को सा.का.जन. 247(अ), दिनांक 1 अप्रलै ,
2026, के तहत भारत के रािपत्र, असाधारण, भाग ।।, खंड 3, उपखंड (i) म ें प्रकाजित दकया गया था।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
NOTIFICATION
New Delhi, the 30th June, 2026
No. 23/2026-Customs
G.S.R. 529.(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central
Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the
following amendment in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 13/2026-Customs, dated the 1st April, 2026, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 247(E), dated the 1st April,
2026, namely:-
In the said notification, in paragraph 2, for the figures and word “30th June, 2026”, the figures and
word “15th July, 2026” shall be substituted.
[F. No. 354/1/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification No. 13/2026-Customs, dated the 1st April, 2026, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 247(E), dated the
1st April,
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.