**Executive Summary**
This notification from the Ministry of Finance (Department of Revenue), issued on February 1, 2026, rescinds two earlier customs notifications under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962. This action is deemed necessary in the public interest. The notification comes into force on February 2, 2026.
**Key Points / Main Content**
* **Rescinded Notifications:**
* Notification No. 11/2004-Customs, dated January 8, 2004, published in the Gazette of India under G.S.R. 24 (E) of the same date.
* Notification No. 27/2016-Customs, dated March 31, 2016, published in the Gazette of India under G.S.R. 380(E) of the same date.
* **Effective Date:**
* This notification comes into force on February 2, 2026.
* **Authority:**
* The Central Government is acting under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962.
**Impact Analysis**
**Government of India (Ministry of Finance, Department of Revenue)**
* **Impact:** Responsible for implementing and enforcing the changes resulting from rescinding the previous notifications.
* **Action Required:** Ensure that relevant departments and officials are aware of the rescission of the specified notifications and its implications on customs procedures.
**Businesses and Individuals Involved in Import/Export**
* **Impact:** Customs procedures could be affected.
* **Action Required:** Review current practices and align with any new guidelines issued to ensure compliance.
**Customs Officials and Authorities**
* **Impact:** Customs procedures could be affected.
* **Action Required:** Review current practices and align with any new guidelines issued to ensure compliance.
Key Entities Referenced
Customs Act, 1962: The central act empowering the government to rescind notifications related to customs duties.
Ministry of Finance (Department of Revenue): The primary governmental body issuing the notification related to customs.
Central Board of Indirect Taxes and Customs (CBIC): The board under the Department of Revenue responsible for the formulation of policy concerning levy and collection of customs duties.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01022026-269751
CG-DxLx-xEG-I0D1H0x2x2x0 26-269751
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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.ं 84] नई दिल्ली, रजििार, फरिरी 1, 2026/माघ 12, 1947 26/पौष 17, 1947
No. 84] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर और सीमािुल्क बोड)ड
अजधसचू ना
नई दिल्ली, 1 फरिरी, 2026
स.ं 05 /2026-सीमािल्ु क
सा.का.जन. 89(अ).— केन्द् रीय सरकार, सीमािुल् क अजधजनयम, 1962 (1962 का 52) की धारा 25 की
उपधारा (1) द्वारा प्रित् त िज तयों का प्रयोग करते हुए, यह समाधान हो िाने पर दक लोकजहत में ऐसा दकया िाना
आिश्यक ह,ै उन बातों के जसिाय जिन्द्ह ें ऐसे जिखंडन स े पहले दकया गया ह ै या करने का लोप दकया गया ह ै ,
जनम्नजलजखत सारणी में यथा उजल्लजखत, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की जनम्नजलजखत
अजधसूचनाओं को जिखंजडत करती है, अथातड ्:-
सारणी
क्र.सं. अजधसूचनाए ं
(1) (2)
1. भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) में सा.का.जन. 24 (अ), तारीख 8
िनिरी, 2004 द्वारा प्रकाजित सं. 11/2004-सीमािुल्क, तारीख 8 िनिरी, 2004
676 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2. भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) में सा.का.जन. 380 (अ), तारीख
31 माचड, 2016 द्वारा प्रकाजित सं. 27/2016-सीमािुल्क, तारीख 31 माचड, 2016
2. यह अजधसूचना तारीख 2 फरिरी, 2026 को प्रिृत्त होगी ।
[फा. सं. 450/174/2024-सीयूएस-IV]
अनुररमा िमाड, जनिेिक (सीमािुल्क)
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 1st February, 2026
No. 05/2026-Customs
G.S.R. 89(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so
to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance
(Department of Revenue), as mentioned in the following Table, except as respects things done or omitted to
be done before such rescission, namely:-
Table
Sl. No. Notifications
(1) (2)
1. No. 11/2004-Customs, dated the 8th January, 2004, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 24 (E), dated the
8th January, 2004.
2. No. 27/2016-Customs, dated the 31st March, 2016, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 380(E), dated the
31st March, 2016.
2. This notification shall come into force on the 2nd of February, 2026.
[F. No. 450/174/2024-Cus-IV]
ANURIMA SHARMA, Director (Customs)
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.