CBIC notifies Umarwada, Ankleshwar, Bharuch as a new customs point for cargo operations

The Central Board of Indirect Taxes and Customs has formally expanded the list of customs-notified locations in Gujarat by issuing Notification No. 67/2026-Customs (N.T.) dated 31st July, 2026. Through this amendment, “Umarwada, Ankleshwar, Bharuch” has been added as a designated point for unloading of imported cargo and loading of export cargo under the Customs Act, 1962.

This change is effected by amending the long-standing Notification No. 12/97-Customs (N.T.) dated 2nd April, 1997, which specifies customs ports, airports, land customs stations and inland container depots (ICDs), etc., for various customs purposes under section 7 of the Customs Act, 1962.

Statutory background of the notification

The fresh notification has been issued by CBIC in exercise of powers granted under:

  • Clause (aa) of sub-section (1) of section 7 of the Customs Act, 1962, read together with
  • Sub-section (2) of section 7 of the Customs Act, 1962.

These provisions empower the Central Government (and delegated authorities like CBIC) to notify specific places in India where:

  • imported goods may be unloaded; and
  • export goods may be loaded.

Note: Unless a location is notified under section 7 for the relevant purpose, no lawful unloading of imported consignments or loading of export consignments can take place at that point under the Customs Act, 1962.

Principal notification being amended

The new Notification No. 67/2026-Customs (N.T.) amends:

  • Notification No. 12/97-Customs (N.T.) dated 2nd April, 1997, initially issued by the Ministry of Finance (Department of Revenue) and published via G.S.R. 193(E).

This principal notification contains a table specifying:

  1. States and Union Territories;
  2. Places within such States; and
  3. The purpose for which these places are notified (e.g., unloading of imported goods, loading of export goods, both, or other specified classes of cargo).

The most recent change to this principal notification, prior to the present amendment, was via:

  • Notification No. 44/2026-Customs (N.T.) dated 11th May, 2026, published as G.S.R. 351(E).

The present notification thus represents a further amendment in this evolving series of customs-location notifications.

What exactly has changed for Gujarat?

Insertion of a new entry for Umarwada, Ankleshwar, Bharuch

Within the table appended to Notification No. 12/97-Customs (N.T.), serial number 4 pertains to the State of Gujarat.