In exercise of the powers conferred by clause (d) of sub section (1) of the section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs

## Policy Analysis Report: Customs Notification No. 27/2025 **1. Executive Summary:** This report analyzes Customs Notification No. 27/2025, an amendment to the existing customs regulations. The notification, issued by the Central Board of Indirect Taxes and Customs (CBIC), modifies Notification No. 64/1994-Customs N.T. by adding "Rohini Yard Jetty, Rohini Village, Raigad" to the list of designated locations for customs purposes within the State of Maharashtra. This change likely aims to facilitate trade and customs processing at this specific location. **2. Introduction:** This report provides an informative analysis of Customs Notification No. 27/2025, based solely on the provided text. The objective is to understand the nature of the amendment, its implications, and its likely impact on relevant stakeholders. **3. Policy Overview:** * **Amendment to:** Notification No. 64/1994-Customs N.T. dated the 21st November, 1994. * **Core Objective:** To amend existing customs regulations to include Rohini Yard Jetty, Rohini Village, Raigad, Maharashtra as a designated location for customs activities. **4. Background and Rationale:** This notification amends a pre-existing policy, therefore it is an amendment. The amendment likely responds to a need to formally recognize and designate the Rohini Yard Jetty, Rohini Village, Raigad, as a location where customs-related activities are officially permitted. This may be due to increased trade volume, infrastructure development, or a need for better customs control at this specific site. The amendment suggests that the existing list of approved locations for Maharashtra (under Notification No. 64/1994-Customs N.T.) was insufficient, and Rohini Yard Jetty requires formal inclusion. **5. Key Provisions / Changes:** This notification introduces a change to the Table within the original Notification No. 64/1994-Customs N.T. Specifically: * **Part of Original Policy Changed:** The table within Notification No. 64/1994-Customs N.T., specifically the entries for the State of Maharashtra. * **New Rule/Provision:** The amendment adds the entry "Rohini Yard Jetty, Rohini Village, Raigad" after entry 51 in column 3, relating to Maharashtra. * **Difference/Effect of Change:** By adding this location to the list, it officially designates Rohini Yard Jetty, Rohini Village, Raigad, as a place where customs-related activities (inspection, clearance, etc.) can legally occur. This presumably allows for goods to be imported or exported through this location under applicable customs regulations. **6. Target Audience and Stakeholders:** The primary stakeholders directly affected by this amendment include: * Businesses and individuals involved in import and export activities at or through Rohini Yard Jetty, Rohini Village, Raigad. * Customs officials responsible for overseeing trade and enforcing customs regulations at this location. * Logistics and transportation companies operating to and from Rohini Yard Jetty. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Central Board of Indirect Taxes and Customs (CBIC) is the responsible agency, as indicated by the notification's origin. * **Timelines/Procedures:** The notification is effective from the date of its issuance (April 22, 2025). Specific procedures for customs operations at Rohini Yard Jetty would likely be governed by existing customs regulations and guidelines. * **Amendment-Specific Implementation:** The implementation involves updating the official list of designated locations for customs purposes and informing relevant customs officials about the inclusion of Rohini Yard Jetty. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this amendment is to facilitate smoother and more efficient customs processing at Rohini Yard Jetty, Rohini Village, Raigad. This could lead to: * Increased trade volume through this location. * Reduced delays in customs clearance. * Improved regulatory oversight of trade activities. **9. Conclusion:** Customs Notification No. 27/2025 is a specific amendment that adds Rohini Yard Jetty, Rohini Village, Raigad, Maharashtra, to the list of designated locations for customs activities. This is likely aimed at streamlining trade and customs procedures at this specific location. The impact will be felt by businesses, customs officials, and logistics companies operating in the area, potentially leading to increased trade and more efficient customs processing.

Key Entities Referenced