Seeks to amend Notification No. 26/2016-Customs dated 31.03.2016 in view of new Baggage Rules, 2026


Quick Summary
This notification, dated 1st February 2026, amends the previous Customs Notification No. 26/2016. The change specifically updates references from "Baggage Rules, 2016" to "Baggage Rules, 2026". This amendment ensures the customs notification aligns with the newly introduced Baggage Rules, 2026. The changes will take effect from 2nd February 2026.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION
[No. 04/2026-Customs]

New Delhi, the 1st of 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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 26 /2016-Customs, dated the 31st March, 2016,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
379(E), dated the 31st March, 2016, namely:-

in the said notification, for the words and figures “Baggage Rules, 2016”, occurring at both the places, the words and figures “Baggage Rules, 2026” shall be substituted.

2. This notification shall come into force on the 2nd of February, 2026.

[No. 450/174/2024-Cus-IV]

[Anurima Sharma]
Director (Customs).

Note: The principal notification No. 26/2016-Customs, dated the 31st March, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 379(E), dated the 31st March, 2016

FAQ :

The purpose of this notification is to amend Notification No. 26/2016-Customs to align it with the new Baggage Rules, 2026.

It substitutes the words and figures "Baggage Rules, 2016" with "Baggage Rules, 2026" in the principal notification.

This notification shall come into force on the 2nd of February, 2026.

Notification No. 26/2016-Customs, dated the 31st March, 2016, is being amended.

The amendment is made in exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962.

 
Notification No : 04/2026-Customs dated 01.02.2026
Attached File : 322600_11522_cus0426.pdf



Notification posted by

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments



CCI Pro





Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details