Seeks to rescind Notification No. 11/2004-Customs dated 08.01.2004 and Notification No. 27/2016-Customs dated 31.03.2016 in view of new Baggage Rules, 2026

Last updated: 01 February 2026

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The Central Government has rescinded two previous customs notifications: No. 11/2004-Customs dated 8th January 2004 and No. 27/2016-Customs dated 31st March 2016. This action is being taken in light of the new Baggage Rules, 2026. The rescission takes effect from 2nd February 2026, though it does not affect anything done or omitted before this date.

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 Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), as mentioned in the following Table, except as respects things done or omitted to be done before such rescission, namely:-

Table

Sl. No.	Notifications
1	No. 11/2004-Customs, dated the 8th January, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 24 (E), dated the 8 th January, 2004.
2	No. 27/2016-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. 380(E), dated the 31st March, 2016

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

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

[Anurima Sharma]
Director (Customs)

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No. 11/2004-Customs dated 8th January 2004 and Notification No. 27/2016-Customs dated 31st March 2016 are being rescinded.

These notifications are being rescinded in view of the new Baggage Rules, 2026.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.

Notification No : 05/2026-Customs dated 01.02.2026
Source : https://www.indiabudget.gov.in/doc/cen/cus0526.pdf

Attached File : 322600_11523_cus0526.pdf

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