CBIC Revises Customs Areas of Jurisdiction Under Customs Act, 1962



Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has revised the territorial jurisdiction of customs formations under the Customs Act, 1962. This amendment, effective immediately from 16 June 2026, aims to streamline administrative oversight and customs operations. Notably, the jurisdiction around Chhatrapati Shivaji International Airport and surrounding districts in Maharashtra has been clarified.

The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 56/2026-Customs (N.T.) dated 16 June 2026, introducing amendments to the jurisdictional framework prescribed under Notification No. 21/2022-Customs (N.T.). The changes have been notified under the powers conferred by the Customs Act, 1962 and come into effect immediately upon publication in the Official Gazette.

The amendment primarily relates to the territorial jurisdiction assigned to specific customs formations. According to the notification, certain entries in the jurisdiction table contained in the principal notification have been modified to streamline administrative oversight and customs operations.

CBIC Revises Customs Jurisdiction

One significant change pertains to Serial Number 18 of the jurisdiction table, where an existing jurisdictional item has been omitted and the remaining entries have been renumbered accordingly. This restructuring appears aimed at simplifying the jurisdictional arrangement under the relevant customs authority.

The notification also revises the jurisdiction specified under Serial Number 20. Under the amended provision, the area of jurisdiction now explicitly covers Chhatrapati Shivaji International Airport (International Terminal) , the areas and airports falling under the jurisdiction of the Municipal Corporation of Greater Mumbai , as well as areas and airports located in the districts of Thane, Palghar and Raigad in Maharashtra.

The change is expected to provide greater clarity regarding customs administration and operational control over one of India's busiest international aviation gateways and its surrounding regions. Customs jurisdiction notifications play an important role in determining the authority responsible for assessment, enforcement, import-export clearances and related customs functions.

CBIC clarified that the amendment takes effect from the date of its publication in the Official Gazette, i.e., 16 June 2026. The notification has been issued by the Ministry of Finance, Department of Revenue, and signed by Anurima Sharma, Director (Customs).

The amendment forms part of the government's ongoing efforts to periodically review and rationalise customs jurisdictions to improve administrative efficiency and facilitate trade operations across key logistics hubs in the country

FAQ :

The revision aims to streamline administrative oversight and customs operations by modifying the territorial jurisdiction assigned to specific customs formations.

The changes came into effect immediately upon publication in the Official Gazette, on 16 June 2026.

The revised jurisdiction explicitly covers Chhatrapati Shivaji International Airport (International Terminal), areas under the Municipal Corporation of Greater Mumbai, and the districts of Thane, Palghar, and Raigad in Maharashtra.

The revisions are made under the powers conferred by the Customs Act, 1962, and are detailed in Notification No. 56/2026-Customs (N.T.).

The notification was issued by the Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, Department of Revenue, and signed by Anurima Sharma, Director (Customs).




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