**Executive Summary**
This notification issued by the Ministry of Finance on April 23, 2026, amends the principal Notification No. 12/97-Customs (N.T.) to update designated customs locations in Rajasthan. It corrects the reference numbering for Kishangarh and officially designates Village Hirnoda, Jaipur, as a new site for customs activities. The primary purpose is to authorize the unloading of imported goods and the loading of export goods at the newly specified location.
**Key Points / Main Content**
**Clerical Amendments**
* The notification amends Notification No. 12/97-Customs (N.T.), specifically targeting entries under the State of Rajasthan at serial number 10.
* The reference for "Kishangarh" is corrected from item “(x)” to “(xi)”.
**Designation of New Customs Site**
* A new entry “(xii) Village Hirnoda, Jaipur” is inserted into the table for the State of Rajasthan.
* This location is formally authorized for the unloading of imported goods.
* The site is also authorized for the loading of export goods or any class of such goods.
**Regulatory Framework**
* The amendment is made by the Central Board of Indirect Taxes and Customs (CBIC) under the powers conferred by Section 7 of the Customs Act, 1962.
* This update follows the most recent prior amendment made via Notification No. 39/2026-Customs (N.T.) on April 20, 2026.
**Impact Analysis**
**Central Board of Indirect Taxes and Customs (CBIC) / Customs Officials**
**Impact**
The department is now responsible for oversight and enforcement of customs regulations at the newly designated site in Village Hirnoda.
**Action Required**
Update internal records to reflect the corrected numbering for Kishangarh and establish necessary customs processing infrastructure or personnel at Village Hirnoda, Jaipur.
**Importers and Exporters**
**Impact**
Businesses operating in or through the Rajasthan region gain a new authorized location for the handling of international cargo.
**Action Required**
Update logistics and shipping documentation to utilize Village Hirnoda, Jaipur, for the authorized unloading of imports and loading of exports.
**Administrative Authorities in Kishangarh**
**Impact**
The location’s designation remains valid but is now subject to a clerical numbering change in official records.
**Action Required**
Ensure all subsequent references to the Kishangarh customs entry use the corrected item number “(xi)”.
Key Entities Referenced
Customs Act, 1962: The primary legislation governing customs procedures in India, providing the legal authority for designating locations for cargo handling.
Central Board of Indirect Taxes and Customs (CBIC): The regulatory body under the Ministry of Finance responsible for issuing notifications and administering customs laws.
Notification No. 12/1997-Customs (N.T.): The principal policy document being amended, which lists designated places for the unloading of imported goods and loading of export goods.
Village Hirnoda, Jaipur, Rajasthan: The specific location designated by this amendment as a new site for the unloading of imported goods and the loading of export goods.
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.ं 284] नई दिल्ली, बृहस्ट्प जतिार, अप्रलै 23, 2026/ििै ाख 3, 1948
No. 284] NEW DELHI, THURSDAY, APRIL 23, 2026/VAISAKHA 3, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर तथा सीमािल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 23 अप्रलै , 2026
स.ं 40/2026 - सीमािल्ु क (ग.ैटै.)
सा.का.जन. 308(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 अप्रैल, 1997, जिसे सा.का.जन.
193 (अ), दिनांक 2 अप्रलै , 1997 द्वारा भारत के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) म ेंप्रकाजित दकया गया
था, म ेंजनज्न्द्लजखत और आगे भी संिोधन करता ह,ै यथा :-
उि अजधसूचना में, सारणी म,ें क्रम संख्या 10 के समक्ष, रािस्ट्थान राज्य के स्बन्द्ध में, िब्िों, अक्षरों ओर कोष्ठक
“(x) दकिनगढ़” के स्ट्थान पर “(xi) दकिनगढ़” पढ़ा िाए।
2917 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
उि अजधसूचना म,ें सारणी म,ें क्रम संख्या 10 के समक्ष, रािस्ट्थान राज्य के स्बन्द्ध में, कॉलम (3) और (4) म,ें
कॉलम (3) म ेंमि (xi) और कॉलम (4) म ेंउससे संबंजधत प्रजिजियों के पश्चात् जनज्न्द्लजखत मि और प्रजिजियों के अन्द्तः स्ट्थाजपत
दकया िाएगा, यथा :-
(1) (2) (3) (4)
“(xii) ग्राम जहरनोिा, ियपरु आयाजतत माल की उतराई और जनयाडत माल या ऐसी
दकसी अन्द्य श्रणे ी के माल की लिाई।"
[फा. स.ं सीबीआईसी-50394/162/2022]
इंद्रिीत पांडा, अिर सजचि
टटप्पणी :- प्रधान अजधसूचना संख्या 12/97-सीमािुल्क (ग.ैटे.), दिनांक 2 अप्रलै , 1997 को सा.का.जन. 193 (अ),
दिनांक 2 अप्रलै , 1997 के तहत भारत के रािपत्र, असाधारण के भाग II, खण्ड 3, उपखण्ड (i) म ें प्रकाजित दकया
गया था तथा इसमें अंजतम बार भारत सरकार के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) म ें प्रकाजित
अजधसूचना संख्या 39/2026-सीमािुल्क (ग.ैटे.) दिनांक 20 अप्रैल, 2026, सा.का.जन. 297(अ), दिनांक 20 अप्रलै ,
2026 द्वारा संिोधन दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 23rd April, 2026
No. 40/2026 - Customs (N.T.)
G.S.R. 308(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 10 relating to the State of Rajasthan, for the words,
letters and bracket, “(x) Kishangarh” read, “(xi) Kishangarh”.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
In the said notification, in the Table, against serial number 10 relating to the State of Rajasthan, in column (3)
and (4), after item (xi) in column (3) and the entries relating thereto in column (4), the following item and entries shall
be inserted, namely: -
(1) (2) (3) (4)
“(xii) Village Hirnoda, Jaipur Unloading of imported goods and the loading of export
goods or any class of such goods.”
[F. No. CBIC-50394/162/2022]
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 39/2026-Customs (N.T.) dated the 20th April, 2026, published in the
Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 297(E), dated the
20th April, 2026.
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.