**Executive Summary**
This notification from the Ministry of Finance, Department of Revenue, effective January 2, 2026, declares specific computer resources as protected systems under the Information Technology Act, 2000. These systems are critical information infrastructure of the Central Board of Indirect Taxes & Customs (CBIC). The notification also authorises specific personnel to access these protected systems.
**Key Points / Main Content**
* **Protected Systems Declaration:**
* The following are declared protected systems under the Information Technology Act, 2000:
* Indian Customs Electronic Data Interchange Gateway (ICEGATE) Portal with interconnected systems
* Express Cargo Clearance System (ECCS)
* Automation of Central Excise and Service Tax (ACES-GST) portal
* These systems, along with their dependencies, are considered critical information infrastructure of the CBIC.
* **Authorised Personnel for System Access:**
* The following personnel are authorised to access the protected systems:
* Any designated employee of CBIC authorized in writing.
* Any team member of a contractual managed service provider or third-party vendor authorized in writing by CBIC for need-based access.
* Any consultant, regulator, Government official, auditor or stakeholder authorized in writing by CBIC on a case-to-case basis.
* **Effective Date:** The notification is effective from the date of its publication in the Official Gazette.
**Impact Analysis**
**CBIC Employees**
* **Impact:** Designated employees are granted official access to protected systems.
* **Action Required:** Employees must have written authorisation from the CBIC to access protected systems.
**Contractual Managed Service Providers and Third-Party Vendors**
* **Impact:** Selected personnel are granted conditional access to protected systems.
* **Action Required:** Must obtain written authorization from the CBIC to have need-based access to protected systems.
**Consultants, Regulators, Government Officials, Auditors, and Stakeholders**
* **Impact:** Selected individuals are granted conditional access to protected systems.
* **Action Required:** Must obtain written authorisation from the CBIC for access on a case-to-case basis.
Key Entities Referenced
Information Technology Act, 2000: The primary law under which the declaration of protected systems is made, according to Section 70.
Ministry of Finance: The ministry responsible for the notification through its Department of Revenue.
Central Board of Indirect Taxes and Customs: The entity whose information infrastructure is being protected and which authorizes personnel access.
Indian Customs Electronic Data Interchange Gateway (ICEGATE) Portal: A key system/application, along with its interconnected systems, being declared a protected system.
Express Cargo Clearance System (ECCS): A key system/application, interconnected with ICEGATE, being declared a protected system.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-02012026-269054
CG-DxLx-xEG-I0D2H0x1x2x0 26-269054
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 09] नई दिल्ली, िुक्रिार, िनिरी 2, 2026/पौि 12, 1947
No. 09] NEW DELHI, FRIDAY, JANUARY 2, 2026/PAUSHA 12, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 2 िनिरी, 2026
का.आ. 9(अ).— सूचना प्रौद्योजगकी अजधजनयम, 2000 (2000 का 21) की धारा 70 की उपधारा (1) और (2)
द्वारा प्रित्त िजियों का प्रयोग करत ेहुए (जिसे इसके बाि उि अजधजनयम कहा गया ह)ै , केंद्र सरकार द्वारा जसस्ट्टम/एप्लीकेिन
और उनके संबंजधत डेटाबेस स े संबंजधत कंप्यूटर संसाधनों, अर्ाात् भारतीय सीमा िुल्क इलक्ट्े रॉजनक डेटा इंटरचेंि गेटि े
(आईसीईिीएटी) पोटाल अपने अंतसंबंजधत जसस्ट्टम, एक्ट्सप्रेस कागो क्ट्लीयरेंस जसस्ट्टम (ईसीसीएस) और केंद्रीय उत्पाि एि ं
सेिा कर (एसीईएस-िीएसटी) पोटाल के स्ट्िचालन के सार्, िो केंद्रीय अप्रत्यक्ष कर और सीमा िुल्क बोड,ा रािस्ट्ि जिभाग,
जित्त मंत्रालय के महत्िपूणा सूचना अिसंरचना ह ैंऔर उनके सबं ंजधत जनभारताओं के कंप्यूटर ससं ाधनों को उि अजधजनयम के
प्रयोिन के जलए संरजक्षत जसस्ट्टम घोजित दकया िाता ह ै और जनम्नजलजखत कर्मायों को संरजक्षत जसस्ट्टम तक पहुचं न े के जलए
अजधकृत दकया िाता ह,ै अर्ाात:्
(क) केंद्रीय अप्रत्यक्ष कर और सीमा िुल्क बोडा द्वारा जलजखत रूप म ें अजधकृत केंद्रीय अप्रत्यक्ष कर और सीमा िुल्क
बोडा का कोई भी नाजमत कमाचारी, जिसे संरजक्षत प्रणाली तक पहुचं ने के जलए अजधकृत दकया गया ह;ै
12 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ख) संजििात्मक प्रबंजधत सेिा प्रिाता या तीसरे पक्ष जिक्रेता का कोई भी टीम सिस्ट्य, जिसे केंद्रीय अप्रत्यक्ष कर और
सीमा िुल्क बोड ा द्वारा आिश्यकता-आधाररत पहुचं के जलए जलजखत रूप म ेंअजधकृत दकया गया ह;ै और
(ग) कोई भी परामिािाता, जनयामक, सरकारी अजधकारी, लेखा परीक्षक और जहतधारक, जिसे केंद्रीय अप्रत्यक्ष कर
और सीमा िुल्क बोडा द्वारा मामले-िर-मामले के आधार पर जलजखत रूप म ें अजधकृत दकया गया ह।ै
2. यह अजधसूचना भारत के रािपत्र म ें इसके प्रकािन की जतजर् स ेलाग ू होगी।
[फा. स. ं एन-24015/9/2025- कंप् यटू र सेल]
मुकेि सुजरद्रयाल, अिर सजचि (कंप् यटू र सेल)
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 2nd January, 2026
S.O. 9(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 70 of the Information
Technology Act, 2000 (21 of 2000) (hereinafter referred to as the said Act), the Central Government hereby declares
the computer resources relating to systems/applications and their respective databases, namely Indian Customs
Electronic Data Interchange Gateway (ICEGATE) Portal along with its interconnected systems, Express Cargo
Clearance System (ECCS) and Automation of Central Excise and Service Tax (ACES-GST) portal, being Critical
Information Infrastructure of Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance
and the computer resources of their associated dependencies, to be protected systems for the purpose of the said Act and
authorises the following personnel to access the protected systems, namely:
(a) any designated employee of the Central Board of Indirect Taxes and customs authorized in writing by the Central
Board of Indirect Taxes and customs to access the protected system;
(b) any team member of contractual managed service provider or third-party vendor who have been authorised in
writing by the Central Board of Indirect Saxes and customs for need-based access; and
(c) any consultant, regulator, Government official, auditor and stakeholder authorised in writing by the Central Board
of Indirect Taxes and customs on case-to-case basis.
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. N-24015/9/2025-Computer Cell]
MUKESH SUNDRIYAL, Under Secy. (Computer Cell)
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.