The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued Notification No. 39/2026-Customs (N.T.) dated April 20, 2026, introducing an amendment to the long-standing customs notification governing designated ports and locations under the Customs Act, 1962.
Key Amendment Explained
The notification modifies the earlier Notification No. 12/97 - Customs (N.T.) dated April 2, 1997, which specifies customs ports, airports, and inland container depots across India.
As per the latest amendment:
- In the table under the notification, against Serial No. 11 (State: Tamil Nadu),
- Item (viii) in Column (3), along with its corresponding entry in Column (4), has been omitted.
What This Means
While the notification does not elaborate on the specific facility or location being removed, such omissions typically indicate:
- De-notification of a customs port, terminal, or facility
- Rationalisation of customs infrastructure
- Administrative restructuring for improved trade facilitation
This change could impact importers, exporters, logistics operators, and customs brokers operating in Tamil Nadu, particularly those using the affected facility.
Legal Backing
The amendment has been issued under the powers granted by:
- Section 7(1)(aa) read with Section 7(2) of the Customs Act, 1962
These provisions empower the government to notify and amend customs ports, airports, and other locations for the purposes of import and export.
Background Context
The principal notification (12/97-Customs N.T.) has been the backbone of India's customs infrastructure framework for nearly three decades. It is periodically updated to reflect evolving trade requirements, infrastructure developments, and policy priorities.
Notably, this is part of a series of recent updates, with the last amendment issued via Notification No. 36/2026-Customs (N.T.) dated April 6, 2026.
Official copy of the notification is as follows
Industry Takeaway
Stakeholders engaged in international trade should:
- Review whether their operations are linked to the omitted entry
- Coordinate with customs authorities for alternative notified locations, if required
- Stay updated on further clarifications or trade notices from CBIC
Conclusion
The latest amendment reflects the government's ongoing efforts to streamline customs operations and align infrastructure with current trade dynamics. Businesses operating in Tamil Nadu should assess the practical implications and ensure compliance with the updated customs framework.
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