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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2026-Customs
New Delhi, the 1st February, 2026
G.S.R…(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with Section 110 of Finance Act, 2018 (13 of 2018), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue),specified in column (2) of the Table below, shall be amended in the manner specified in the corresponding entries in column (3) of the said
Official copy of the circular has been attached
FAQ :
The notification announces the extension and amendment of existing Customs exemption notifications.
These notifications are now valid until 31 March 2028.
The changes were made in exercise of powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, read with Section 110 of the Finance Act, 2018.
The Central Government has made these amendments.
The Central Government made these amendments after being satisfied that it was necessary in the public interest to do so.
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Source : https://www.indiabudget.gov.in/doc/cen/cus0126.pdf