**Executive Summary**
This notification from the Ministry of Finance, Department of Revenue, introduces an amendment to the Customs notification No. 45/2025-Customs. The amendment pertains to the inclusion of "SBER Bank" with specific import conditions and a validity period. The key date for its effect is June 25, 2025, and it remains valid until March 31, 2026.
**Key Points / Main Content**
* **Amendment to Existing Notification:** This notification amends Notification No. 45/2025-Customs, which was published on October 24, 2025.
* **Inclusion of "SBER Bank":** A new item, "3. SBER Bank," is inserted into List 14 appended to TABLE I of the principal notification.
* **Effective Date and Validity:** The entry for "SBER Bank" is effective from June 25, 2025, and is valid until March 31, 2026.
* **Import Condition:** Imports under this provision are allowed for domestic consumption only.
**Impact Analysis**
**Customs Department**
* **Impact:** Requires updated procedures and record-keeping to reflect the newly included item and its specific conditions.
* **Action Required:** Implement the changes to customs procedures and regulations as per this notification.
**Importers (potentially dealing with "SBER Bank")**
* **Impact:** May import goods associated with "SBER Bank" under the specified conditions and within the defined validity period.
* **Action Required:** Adhere to the import restrictions for domestic consumption and ensure compliance with the effective and expiry dates of this provision.
**Ministry of Finance (Department of Revenue)**
* **Impact:** Has issued a further amendment to existing customs regulations, demonstrating ongoing policy adjustments.
* **Action Required:** Monitor the implementation and effectiveness of this amendment.
Key Entities Referenced
सीमा शुल्क अधिनियम, 1962: The primary law under which amendments to customs duties are made.
सीमाशुल्क टैरिफ अधिनियम, 1975: The law that governs customs tariffs in India.
वित्त मंत्रालय (राजस्व विभाग): The government ministry responsible for issuing the notification and overseeing revenue.
अधिसूचना संख्या 45/2025-सीमाशुल्क: The principal notification being amended by the current document.
एसबीईआर बैंक: A specific entity (bank) whose import privileges are being modified.
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.ं 175] नई दिल्ली, बृहस्ट्प जतिार, माच च12, 2026/फाल्ग नु 21, 1947 26/पौष 17, 1947
No. 175] NEW DELHI, THURSDAY, MARCH 12, 2026/PHALGUNA 21, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 12 माच,च 2026
स.ं 06/2026-सीमा िल्ु क
सा.का.जन. 181(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप धारा (1)
और सीमािुल्क टैररफ अजधजनयम, 1975 (1975 का 51) की धारा 3 की उपधारा (12) द्वारा प्रित्त िजियों का प्रयोग करत े
हुए, केन्द र सरकार, इस बात से संतुष्ट होते हुए दक ऐसा करना िनजहत में आिश्यक ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय
(रािस्ट्ि जिभाग) की अजधसचू ना संख्या 45/2025-सीमािुल्क, दिनांक 24 अक्टूबर, 2025 जिसे सा.का.जन. संख्या
781 (अ), दिनांक 24 अक्टूबर, 2025 के तहत भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) में प्रकाजित दकया
गया था, म ेंऔर आगे जनम्नजलजखत संिोधन करती है, अथाचत् :-
उि अजधसूचना में, ताजलका I से िुडी सूजचयों में, सूची 14 म,ें क्रम सं. 2 और उससे संबंजधत प्रजिजियों के पश्चात,
जनम्नजलजखत क्रम सं. और प्रजिजियां अन्दतःस्ट्थाजपत की िाएगं ी, अथाचत ् :-
“3. एसबीईआर बैंक *
(* 25.06.2025 से प्रभािी और 31.03.2026 तक िैध। आयात की अनुमजत केिल घरेल ूखपत के जलए ह)ै ”।
[फा. स.ं 190354/35/2023-टीआरयू]
धीरि िमा,च अिर सजचि
1817 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
नोट:- प्रधान अजधसूचना संख् या 45/2025-सीमा िुल्क, दिनांक 24 अक्टूबर, 2025 को सा.का.जन. 781(अ), दिनांक
24 अिूबर, 2025 के तहत भारत के रािपत्र, असाधारण, भाग ।।, खडं 3, उप खंड (i) में प्रकाजित की गई थी
और इसमें अंजतम बार अजधसूचना संख्या 02/2026-सीमा िुल्क, दिनांक 1 फरिरी, 2026 द्वारा संिोधन दकया गया
था, जिसे भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ेंसा.का.जन. 83 (अ), दिनांक 1 फरिरी, 2026
के तहत प्रकाजित दकया गया था ।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 12th March, 2026
No. 06/2026-Customs
G.S.R. 181(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962
(52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government,
on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in
the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 45/2025-Customs,
dated the 24th October, 2025, published in the Gazette of India , Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R 781 (E), dated the 24th October, 2025, namely:-
In the said notification, in the LISTS appended to TABLE I, in List 14, after item number 2 and the entries
relating thereto, the following item number and the entries shall be inserted, namely :-
“3. SBER Bank*
(* with effect from 25.06.2025 till 31.03.2026. Import allowed for domestic consumption only)”.
[F. No. 190354/35/2023-TRU]
DHEERAJ SHARMA, Under Secy.
Note: - The principal notification No. 45/2025-Customs, dated the 24th October, 2025 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025
and was last amended vide notification No. 02/2026-Customs, dated the 1st February, 2026 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 83(E), dated the
1st February, 2026.
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