**Executive Summary**
Notification No. 39/2026 - Customs (N.T.), issued on April 20, 2026, by the Ministry of Finance, amends the principal notification No. 12/97-Customs (N.T.) dated April 2, 1997. The document officially omits a specific entry relating to the State of Tamil Nadu from the existing table of customs provisions. This administrative update follows a recent amendment made earlier in the same month on April 6, 2026.
**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 acts as a further amendment to the long-standing principal notification No. 12/97-Customs (N.T.).
* **Specific Regulatory Changes**
* The amendment targets the table within the principal notification, specifically focusing on Serial Number 11.
* The provision relating to the State of Tamil Nadu is modified by omitting item (viii) in column (3).
* The corresponding entry for item (viii) in column (4) is also removed entirely.
**Impact Analysis**
**Customs Authorities and Officials**
* **Impact:** They are responsible for enforcing the updated list of authorized entries and must recognize that the specific item under Serial Number 11 for Tamil Nadu is no longer valid.
* **Action Required:** Update internal databases, regulatory checklists, and enforcement protocols to reflect the omission of item (viii).
**Trade Entities and Stakeholders in Tamil Nadu**
* **Impact:** Businesses or entities previously operating under the specific provision of item (viii) at Serial Number 11 will no longer have the legal basis provided by that entry for their customs-related activities.
* **Action Required:** Review the amended table to ensure that any ongoing or future imports, exports, or logistics operations in Tamil Nadu do not rely on the now-omitted entry.
**Legal and Compliance Officers**
* **Impact:** Professionals must ensure that corporate records and compliance filings align with the most recent version of the Customs Act notifications.
* **Action Required:** Update compliance manuals and advise relevant departments on the removal of the specific regulatory entry to avoid administrative errors.
Key Entities Referenced
Customs Act, 1962: The primary legislation under which the Central Board of Indirect Taxes and Customs exercises its power to issue and amend notifications.
Central Board of Indirect Taxes and Customs (CBIC): The regulatory body within the Ministry of Finance responsible for administering customs and indirect tax laws and issuing this notification.
Notification No. 12/97-Customs (N.T.): The principal notification being amended, which relates to the designation of customs-related entries for specific regions.
Tamil Nadu: The specific Indian state affected by this amendment, where a particular entry in the customs table is being omitted.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-20042026-271942
xxxGIDHxxx
CG-DLxx-ExG-I2D0E0x4x2x0 26-271942
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 273] नई दिल्ली, सोमिार, अप्रैल 20, 2026/चत्रै 30, 1948
No. 273] NEW DELHI, MONDAY, APRIL 20, 2026/CHAITRA 30, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर तथा सीमािल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 20 अप्रलै , 2026
स.ं 39/2026 - सीमािल्ु क (ग.ैटै.)
सा.का.जन. 297(अ).— सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 7 की उपधारा (1) के उप-िाक्य
(कक) के तहत प्रित्त िजियों का प्रयोग करत े हुए, केन्द्द्रीय अप्रत्यक्ष कर एिं सीमािुल्क बोड ड एतद्द्वारा, भारत सरकार, जित्त
मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 12/1997-सीमािुल्क (ग.ै ट.ै ), दिनांक 2 अप्रलै , 1997, जिसे
सा.का.जन. 193 (अ), दिनांक 2 अप्रैल, 1997 द्वारा भारत के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) म ेंप्रकाजित
दकया गया था, म ेंजनज्न्द्लजखत और आगे भी सिं ोधन करता ह,ै यथा :-
2813 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
उि अजधसूचना में, सारणी म,ें क्रम संख्या 11 के समक्ष, तजमलनाडु राज्य के स्बन्द्ध में, कॉलम (3) म ें मि (viii)
को, और कॉलम (4) की उससे संबंजधत प्रजिजि को जनर्षडत दकया िाएगा।
[फा. स.ं सीबीआईसी-52/27/2026]
इंद्रिीत पांडा, अिर सजचि
टटप्पणी :- प्रधान अजधसूचना संख्या 12/97-सीमािुल्क (ग.ैटे.), दिनांक 2 अप्रैल, 1997 को सा.का.जन. 193 (अ),
दिनांक 2 अप्रलै , 1997 के तहत भारत के रािपत्र, असाधारण के भाग II, खण्ड 3, उपखण्ड (i) में प्रकाजित दकया
गया था तथा इसमें अंजतम बार भारत सरकार के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) में प्रकाजित
अजधसूचना संख्या 36/2026-सीमािुल्क (ग.ैटे.) दिनांक 6 अप्रलै , 2026, सा.का.जन. 253(अ), दिनांक 6 अप्रलै ,
2026 द्वारा संिोधन दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 20th April, 2026
No. 39/2026 - Customs (N.T.)
G.S.R. 297(E).— In exercise of the powers conferred by clause (aa) 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 in the Ministry of Finance (Department of
Revenue) No. 12/97-Customs (N.T.) dated the 2nd April, 1997, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997, namely:-
In the said notification, in the Table, against serial number 11 relating to the State of Tamil Nadu, in column
(3) the item (viii), and the corresponding entry thereto in column (4) shall be omitted.
[F. No. CBIC-52/27/2026]
INDRAJIT PANDA, Under Secy.
Note :- The principal notification No.12/97-Customs(N.T.), dated the 2nd April, 1997 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997
and last amended by notification number 36/2026-Customs (N.T.) dated the 6th April, 2026, published in the
Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 253(E), dated the
6th April, 2026.
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and Published by the Controller of Publications, Delhi-110054.