**Executive Summary**
This notification from the Ministry of Finance (Department of Revenue), dated January 15, 2026, amends Notification No. 24/2023-Customs (N.T.) dated April 1, 2023. The amendment concerns electronic entries for postal exports under Section 84 of the Customs Act, 1962, and allows foreign post offices to process these electronic entries.
**Key Points / Main Content**
* **Amendments to Paragraph 2 of Notification 24/2023:**
* In clause (c), the phrase "or entry made electronically under section 84 of the said Act for exports by post processed" is inserted after "bill of export."
* Clause (d) is substituted to include entries made electronically under Section 84 for postal exports, conditional on clearance and loading permission under Section 51 or 84.
* A new sub-paragraph (5A) is added, allowing exports through foreign post offices that enable electronic entries under Section 84 to be presented and processed through the customs automated system.
* **Amendment to Paragraph 6:** The phrase "or entry made electronically under section 84 of the said Act for exports by post" is added after the words “bill of export".
* **Amendment to the Table:** The words "or entry made electronically under section 84 of the said Act for exports by post processed" shall be inserted after the words “bill of export".
* The original notification, Notification No. 24/2023-Customs (N.T.) was issued on April 1, 2023, and subsequently amended on March 11, 2024, and July 19, 2024.
**Impact Analysis**
**Stakeholder: Exporters**
* **Impact:** Exporters using postal services benefit from streamlined electronic entry procedures under Section 84 of the Customs Act for postal exports.
* **Action Required:** Familiarize themselves with the updated procedures for electronic entry of postal exports to ensure compliance and efficient processing.
**Stakeholder: Foreign Post Offices**
* **Impact:** Foreign post offices that allow for electronic entries under Section 84 for postal exports are now integrated into the customs automated system.
* **Action Required:** Implement processes to accept and process electronic entries for exports through the customs automated system.
**Stakeholder: Customs Authorities**
* **Impact:** Customs authorities will need to accommodate and manage the new electronic entry procedures for postal exports.
* **Action Required:** Update internal systems and procedures to handle electronic entries for postal exports under Section 84, and ensure staff are trained accordingly.
Key Entities Referenced
Customs Act, 1962: The primary law being amended by this notification.
Notification No. 24/2023-Customs (N.T): The original notification being amended in this document.
Section 51B of the Customs Act, 1962: The section of the Customs Act, 1962 that confers powers to the Central Government for making amendments.
Ministry of Finance (Department of Revenue): The issuing authority of the notification.
Electronic entry under Section 84 of the Customs Act for post exports: The key element added/modified by the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-15012026-269367
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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.ं 33] नई दिल्ली, बृहस्ट्प जतिार, िनिरी 15, 2026/पौष 25, 1947 26/पौष 17, 1947
No. 33] NEW DELHI, THURSDAY, JANUARY 15, 2026/PAUSHA 25, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 15 िनिरी, 2026
स.ं 04/2026-सीमा िल्ु क (ग.ैटै.)
सा.का.जन. 33(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) (जिसे आग े उक्त अजधजनयम कहा
िाएगा) की धारा 51बी की उप-धारा (1) द्वारा प्रित्त िजक्तयों का प्रयोग करते हुए, केंद्र सरकार, भारत सरकार, जित्त
मंत्रालय (रािस्ट्ि जिभाग) के दिनांक 1 अप्रलै , 2023 की अजधसूचना संख्या 24/2023–सीमा िुल्क (ग.ैटै.), िो भारत के
रािपत्र, असाधारण, भाग II, खंड 3, उप खडं (i) म ें सा.का.जन. 261(अ), दिनांक 1 अप्रलै , 2023 (जिसे आगे उक्त
अजधसूचना कहा िाएगा) के द्वारा प्रकाजित हुआ था, म ें आगे जनम्नजलजखत संिोधन करती ह,ै अथाात:-
2. उक्त अजधसूचना म ेंपैरा 2 के उप पैरा (1) म,ें-
(क) अनुच्छेि (ग) म ें , "जनयाात जबल" िब्िों के पश्चात, "या डाक द्वारा जनयाात के जलए उक्त अजधजनयम की धारा 84 के
अधीन इलैक्ट्रॉजनक रूप स े की गई प्रजिजि" िब्ि और आंकड े िोडे िाएंग;े
(ख) अनुच्छेि (घ) के स्ट्थान पर जनम्नजलजखत अनुच्छेि प्रजतस्ट्थाजपत दकया िाएगा, अथाात:् -
310 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“(घ) जिपपगं जबल या जनयाात जबल के जलए जिसे उक्त अजधजनयम की धारा 50 के अतं गता प्रस्ट्तुत दकया गया हो
या उक्त अजधजनयम की धारा 84 के अंतगात डाक द्वारा जनयाात के जलए इलेक्ट्रॉजनक रूप स े प्रजिजि की गई, िहा ं
उक्त अजधजनयम की धारा 51 या धारा 84 ,िैसा भी लाग ू हो, के अंतगात जनयाात के जलए माल की जनकासी और
लोपडंग की अनुमजत िेने संबंधी आिेि िारी दकया गया हो;”;
(ग) उप पैरा (5) के पश्चात जनम्नजलजखत उप परै ा िोडा िाएगा, अथाात्:-
“(5क) दक जनयाात जििेिी डाकघरों के माध्यम स े दकए िात े ह ैंिो उक्त अजधजनयम की धारा 84 के अतं गता जनयाात
के जलए डाक द्वारा इलेक्ट्रॉजनक रूप स े प्रजिजि करन े और सीमा िल्ु क स्ट्िचाजलत प्रणाली म ें संसाजधत करन े की
अनुमजत िेते ह;ैं”।
3. उक्त अजधसूचना के पैरा 6 म,ें स्ट्पिीकरण के खंड (क) म,ें “जनयाात जबल” िब्िों के पश्चात, िहां-िहां िे आत े ह,ैं िहां-
िहा ं “या डाक द्वारा जनयाात के जलए उक्त अजधजनयम की धारा 84 के अंतगात इलेक्ट्रॉजनक रूप स े की गई प्रजिजि” िब्ि
और आंकडे िोड े दकए िाएंगे।
4. उक्त अजधसूचना म,ें ताजलका में, क्रम संख्या 13 के सामन े की प्रजिजि म,ें “जनयाात जबल” िब्िों के पश्चात, िब्ि और
आंकडे “ या जनयाात के जलए उक्त अजधजनयम की धारा 84 के अंतगात इलेक्ट्रॉजनक रूप स े की गई प्रजिजि, जिसे बाि म ें
संसाजधत दकया िाएगा” िोड ेिाएंगे।
[फा. स.ं 609/75/2017-ड्रॉबैक (भाग-I)]
ओम प्रकाि मीना, अिर सजचि
नोट : मुख्य अजधसूचना का प्रकािन अजधसूचना संख्या 24/2023 – सीमा िुल्क (एन.टी) दिनांक 1 अप्रलै , 2023 के द्वारा
भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म,ें संख्या िीएसआर 261 (अ), दिनांक 1 अप्रलै ,2023
के द्वारा दकया गया था और बाि म ें अजधसूचना संख्या 20/2024 – सीमा िल्ु क (ग.ै ट.ै ) दिनाकं 11 माच,ा 2024
और अजधसूचना संख्या 50/2024 – सीमा िल्ु क (ग. ैटै.) दिनांक 19 िलु ाई, 2024 द्वारा संिोजधत दकया गया था।
MINISTRY OF FINANCE
(Department Of Revenue)
NOTIFICATION
New Delhi, the 15th January, 2026
No. 04/2026-Customs (N.T.)
G.S.R. 33(E).—In exercise of the powers conferred by sub-section (1) of section 51B of the Customs Act,
1962 (52 of 1962) (hereinafter referred to as the said Act), the Central Government, hereby makes the following
further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.
24/2023 – Customs (N.T) dated the 1st April, 2023, Published in the Gazette of India, Extraordinary, Part II, Section
3,Sub-section (i), vide G.S.R 261(E),dated the 1st April, 2023 (hereinafter referred to as the said notification), namely:-
2. In the said notification, in paragraph 2, in sub- paragraph (1), -
(a) in clause (c), after the words “bill of export”, the words and figures “or entry made electronically under
section 84 of the said Act for exports by post processed” shall be inserted;
(b) for clause (d), the following clause shall be substituted, namely: -
“(d) against the shipping bill or bill of export, presented under section 50 of the said Act or entry made
electronically under section 84 of the said Act for exports by post where the order permitting clearance and
loading of goods for exportation under section 51 or section 84 of the said Act, as applicable, has been
made;”;
(c) after sub- paragraph (5), the following sub- paragraph shall be inserted, namely: -[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
“(5A) that the exports are undertaken through the foreign post offices which allow entry to be presented
under section 84 of the said Act for exports by post electronically and processed on the customs automated
system;”.
3. In the said notification, in paragraph 6, in the Explanation, in clause (a), after the words “bill of export”, at both
places where they occur, the words and figures “or entry made electronically under section 84 of the said Act for
exports by post” shall be inserted.
4. In the said notification, in the table, in the entry against Sl. No. 13, after the words “bill of export”, the words and
figures “or entry made electronically under section 84 of the said Act for exports by post processed” shall be
inserted.
[F. No. 609/75/2017-DBK (Pt-I)]
OM PRAKASH MEENA, Under Secy.
Note : The principal notification was published vide Notification No. 24/2023 – Customs (N. T) dated 1st April 2023,
in the Gazette of India, Extraordinary, part II, section 3 , subsection (i) , vide number GSR 261(E) , dated the
1st April 2023 and subsequently amended vide notification No 20/2024 –Customs (N.T) dated 11th March,
2024 and notification No 50/2024 –Customs (N.T) dated 19th July, 2024.
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.