**Executive Summary**
This notification from the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, dated October 30, 2025, amends Notification No. 26/2022-Customs (N.T.) dated March 31, 2022. The amendment inserts a new entry related to Section 18A in the Customs Act, 1962. The notification comes into force from the date of its publication in the Official Gazette.
**Key Points / Main Content**
* **Amendment:** Notification No. 26/2022-Customs (N.T.) is amended.
* **Table Amendment:** In the table of the original notification, in serial number 3, a new entry is inserted in column (3): "(iia) Section 18A".
* **Effective Date:** The notification is effective from the date of its publication in the Official Gazette.
* **Original Notification:** The principal notification No. 26/2022-Customs (N.T.), dated March 31st, 2022, was published as S.O. 1542(E), dated March 31st, 2022.
* **Previous Amendment:** The last amendment was vide notification No. 63/2025-Customs (N.T.) dated October 1st, 2025 published as S.O. 4504 (E), dated October 3rd, 2025.
**Impact Analysis**
**Central Board of Indirect Taxes and Customs**
* **Impact:** Responsible for implementing the amendment to the original notification.
* **Action Required:** Enforce the new provision related to Section 18A, under Customs Act, 1962.
**Importers/Exporters**
* **Impact:** Could be affected by the addition of Section 18A.
* **Action Required:** Need to review and comply with the requirements of the amended notification in relation to Section 18A of the Customs Act, 1962.
Key Entities Referenced
Customs Act, 1962: The primary legislation being amended.
Central Board of Indirect Taxes and Customs: The issuing authority for the notification.
Notification No. 26/2022-Customs (N.T.): The original notification being amended by this document.
Section 18A: The section added to the original notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30102025-267283
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4786] नई दिल्ली, बहृ स्ट् पजतिार, अक्त ूबर 30, 2025/ कार्तकड 8, 1947
No. 4786] NEW DELHI, THURSDAY, OCTOBER 30, 2025/ KARTIKA 8, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 30 अक् तूबर, 2025
स.ं 68/2025-सीमा िल्ु क (एन.टी.)
का.आ. 4939(अ).— सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 2 की उप-धारा (34) के साथ पठित
धारा 5 की उप-धारा (1क), (4) और (5) द्वारा प्रित्त िजियों का प्रयोग करत ेहुए, केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोड,ड
भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 26/2022-सीमा िुल्क (ग.ै टै.) दिनांक 31 माच,ड 2022,
जिसे भारत के रािपत्र असाधारण, भाग II, खंड 3, उप-खडं (ii) में का.आ. संख्या 1542(अ), दिनांक 31 माच,ड 2022 के
तहत प्रकाजित दकया गया था, में जनम्नजलजखत और संिोधन करती ह।ै
उि अजधसूचना म,ें सारणी म,ें -
(i) क्रम संख्या 3 में, कॉलम (3) म,ें प्रजिजि (ii) के पश्चात, जनम्नजलजखत प्रजिजि को अतं ःस्ट्थाजपत दकया िाएगा,
अथाडत:् --
(3)
“(iiक) धारा 18क”
7241 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना सरकारी रािपत्र में प्रकािन की तारीख से लाग ूहोगी।
[फा. सं. 450/72/2021-सीमा िुल्क IV]
इंद्रिीत पांडा, अिर सजचि
ठटप्पणी: मलू अजधसूचना सं। 26/2022-सीमा िुल्क (ग.ै टै) ), दिनांक 31 माच,ड 2022 को भारत के रािपत्र, असाधारण,
भाग II, खंड 3, उप-धारा (ii) म ेंसंख्या एसओ के माध्यम स ेप्रकाजित दकया गया था 1542 (अ), दिनांक 31 माच,ड
2022 और अंजतम संिोजधत, अजधसूचना संख्या के माध्यम स।े 63/2025-सीमा िल्ु क (ग.ै ट)ै दिनांक 1 अक्टूबर,
2025 प्रकाजित, संख्या एस.ओ. 4504 (अ), दिनांक 3 अक्टूबर, 2025।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th October, 2025
No. 68/2025-Customs (N.T.)
S.O. 4939(E).—In exercise of the powers conferred by sub-sections (1A), (4) and (5) of section 5 read with
sub-section (34) of section 2 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, Ministry of Finance
(Department of Revenue) No. 26/2022-Customs (N.T.), dated the 31st March, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1542(E) , dated the 31st March, 2022, namely:-
In the said notification, in the Table,-
(i) in Sr. No.3, in column (3), after entry (ii), the following entry shall be inserted, namely:--
(3)
“(iia) Section 18A”
2. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 450/72/2021-Cus IV]
INDRAJIT PANDA, Under Secy.
Note: The principal notification No. 26/2022-Customs (N.T.), dated the 31st March, 2022 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1542(E), dated the 31st March, 2022
and last amended, vide notification No. 63/2025-Customs (N.T.) dated the 1st October, 2025 published, vide
number S.O. 4504 (E), dated the 3rd October, 2025.
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