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)

## Policy Analysis Report: Customs Notification No. 25/2025-Customs (N.T.) **1. Executive Summary:** This report analyzes Customs Notification No. 25/2025-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC) on April 15, 2025. This notification represents an amendment to a prior notification (No. 6194-Customs N.T. dated November 21, 1994) and specifically addresses the inclusion of "Dholera" in Gujarat as a location authorized for the unloading of imported goods and the loading of export goods. This amendment expands the designated areas for customs-related activities, likely to facilitate trade through Dholera. **2. Introduction:** This report provides a detailed analysis of Customs Notification No. 25/2025-Customs (N.T.) based solely on the information provided in the official notification text. The purpose is to inform affected parties about the nature of the amendment, its likely impact, and relevant implementation aspects as inferred from the document. **3. Policy Overview:** * **Amendment To:** Notification No. 6194-Customs N.T., dated the 21st November, 1994. * **Core Objective(s):** Based on the text, the objective is to amend the existing customs notification to specifically include "Dholera" within the State of Gujarat as a designated point for import and export activities related to goods. **4. Background and Rationale:** The amendment suggests a need to formally recognize Dholera as a location where customs-related activities can occur. This could be due to the development of infrastructure in Dholera, increased trade volume, or a strategic decision to expand the customs network. The inclusion of Dholera likely aims to facilitate and streamline import and export procedures within that region of Gujarat. **5. Key Provisions / Changes:** This notification introduces a specific change to the original policy. * **Specific Part Changed:** The amendment modifies the Table in the original notification (No. 6194-Customs N.T.) by adding a new entry related to the State of Gujarat. * **New Rule/Provision:** A new entry "f. Dholera" is inserted in Column 3 (likely referring to the location or port) against serial number 6 (relating to the State of Gujarat). The corresponding entry in Column 4 states: "Unloading of imported goods and the loading of export goods or any class of such goods." * **Difference/Effect of Change:** This amendment explicitly authorizes the unloading of imported goods and the loading of export goods at Dholera. Previously, this activity was not specifically authorized at Dholera under the existing notification. The effect is to legally designate Dholera as a point of entry and exit for goods subject to customs regulations. **6. Target Audience and Stakeholders:** Based on the text, the primary stakeholders affected by this amendment are: * Businesses and individuals involved in importing and exporting goods through Dholera. * Customs officials operating in the State of Gujarat, particularly in the Dholera region. * Logistics companies and port operators facilitating trade through Dholera. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Department of Revenue, is the responsible body for issuing and overseeing this notification. Local customs officials will be responsible for implementing the new provision at Dholera. * **Timelines/Procedures:** The notification is effective from the date of its issuance (April 15, 2025). No specific procedures or timelines are detailed within the text of this amendment itself. However, existing customs procedures will now apply to import and export activities at Dholera. **8. Expected Outcomes / Impact of Changes:** The intended outcome of this amendment is likely to: * Facilitate trade activities in and around Dholera by providing a legally recognized location for customs clearance. * Reduce potential bottlenecks and delays associated with import and export procedures. * Potentially attract more businesses to utilize Dholera as a trade hub, boosting the local economy. **9. Conclusion:** Customs Notification No. 25/2025-Customs (N.T.) is a specific amendment that authorizes the unloading of imported goods and loading of export goods at Dholera. This designation will likely facilitate trade, streamline customs procedures, and contribute to the economic development of the region. The CBIC is responsible for the implementation of this amendment, which will directly impact businesses and individuals engaged in import/export activities through Dholera.

Key Entities Referenced