Quick Summary
GOVERNMENT OF INDIAMINISTRY OF FINANCE(DEPARTMENT OF REVENUE)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification[No. 12/2026-Customs (N.T.)] New Delhi, the 1st February, 2026 G.S.R. (E). In exercise of the powers conferred by the proviso to sub-section (1) of section 47 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 135/201
Daily Limit Reached
You have reached your daily limit of 2 Free Notice & Circular
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Notice & Circular Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience. 011-411-70713
FAQ :
The notification aims to add a new class of eligible importers, known as 'Eligible Manufacturer Importers', to allow them to defer import duty payments.
The new class of importers is called 'Eligible Manufacturer Importer'.
This change is made under Section 47 of the Customs Act, 1962.
Eligible Manufacturer Importers can defer their import duty payments until the 31st March 2028.
An 'Eligible Manufacturer Importer' means a Manufacturer Importer.
This notification comes into force on the date of its publication in the Official Gazette.
CAclubindia
Source : https://www.indiabudget.gov.in/doc/cen/cus1226.pdf