CBIC Designates Campbell Bay and Car Nicobar for Import and Export Operations under Customs Act

Introduction to the Regulatory Update

The Central Board of Indirect Taxes and Customs (CBIC), functioning under the Ministry of Finance's Department of Revenue, has issued a significant regulatory update concerning customs operations in the Union Territory of Andaman and Nicobar Islands. Through the promulgation of Notification No. 76/2026-Customs (N.T.) dated September 23, 2026, the apex indirect tax body has expanded the infrastructural footprint for international trade in the region. This directive amends the foundational Notification No. 62/1994-Customs (N.T.) dated November 21, 1994, which originally mapped out the designated customs ports and stations across the country.

Statutory Authority: Section 7 of the Customs Act, 1962

The legal backing for this administrative action is derived directly from clause (a) of sub-section (1) of Section 7 of the Customs Act, 1962.