Extension of Export Obligation Period Under Notification No. 8/2016-Customs

Last updated: 13 July 2026

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The Central Government has amended Customs Notification No. 8/2016 to allow for extensions to the export obligation period. Previously, this period was fixed at two years. Now, the Board can extend this period further if sufficient cause is shown. This change aims to provide more flexibility for businesses meeting their export commitments.

Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)

Notification No.28/2026-Customs

New Delhi, the 10thJuly, 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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2016-Customs, dated the 5th February, 2016, published in the Gazette of India, Extraordinary videnumber G.S.R. 147(E), dated the 5th February, 2016, namely:—In the said notification, in condition (6), —after the first proviso, the following proviso shall be inserted, namely: —

“Provided further that in any particular case, the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit:

”;In the second proviso, for the words "Provided further that", the words "Provided also that" shall be substituted.

[F. No. CBIC-15021/58/2026-ICD-CBIC]

(Indrajit Panda)
Under Secretary

Note: The principal notification No. 8/2016-Customs, dated the 5thFebruary, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (I), videnumber G.S.R. 147(E), dated the 5th February, 2016 and was last amended videnotification No. 4/2019-Customs, dated 7thFebruary, 2019, vide number G.S.R. 98 (E), dated the 7th February, 2019.