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MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION[No. 05/2026-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 Gov
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FAQ :
Notification No. 11/2004-Customs dated 8th January 2004 and Notification No. 27/2016-Customs dated 31st March 2016 are being rescinded.
These notifications are being rescinded in view of the new Baggage Rules, 2026.
This notification comes into force on the 2nd of February, 2026.
No, the rescission does not affect things done or omitted to be done before the date of rescission.
This notification is issued by the Central Government in exercise of powers conferred by sub-section (1) of section 25 of the Customs Act, 1962.
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Notification No : 05/2026-Customs dated 01.02.2026Published in Custom
Source : https://www.indiabudget.gov.in/doc/cen/cus0526.pdf