Quick Summary
The Central Government has amended the existing customs exemption provisions to provide additional flexibility in the temporary import of goods under the ATA Carnet system. Under the latest Notification No. 36/2026-Customs dated 13 November 2026, the Principal Chief Commissioner or Chief Commissioner of Customs has been empowered to extend the prescribed four-month period for re-export of goods, subject to specified conditions. The amendment is expected to provide relief to businesses, exhibito
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FAQ :
An ATA Carnet is an international customs document that allows goods to be temporarily imported into a country without paying customs duties and taxes, provided certain conditions are met. It's commonly used for exhibitions, professional equipment, and commercial samples.
The CBIC has amended the rules to allow the Principal Chief Commissioner or Chief Commissioner of Customs to extend the usual four-month period for re-exporting temporarily imported goods.
The Principal Chief Commissioner or Chief Commissioner of Customs has the authority to grant extensions.
An extension can be granted if the customs authority is satisfied that it is necessary in the public interest. The extended period cannot exceed the validity of the ATA Carnet itself.
This amendment provides much-needed flexibility, as the previous four-month limit could be restrictive. Businesses now have a mechanism to seek additional time if their goods need to remain in India longer for exhibitions, professional assignments, or other valid reasons.
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