Customs Notification No. 39/2026-Customs (N.T.) — Removal of Tamil Nadu Entry from Notification No. 12/97-Customs (N.T.)
Overview of the Amendment
The Ministry of Finance, operating through the Central Board of Indirect Taxes and Customs (CBIC), has introduced a further amendment to the long-standing principal notification governing designated customs locations across India. Issued on 20th April 2026, Notification No. 39/2026–Customs (N.T.) carries out a specific deletion within the table of Notification No. 12/97-Customs (N.T.) dated 2nd April 1997, which originally established a comprehensive list of customs ports, airports, inland container depots (ICDs), land customs stations (LCS), and related entry points across Indian states and union territories.
This particular amendment is narrowly scoped but operationally significant — it targets serial number 11, which pertains to the State of Tamil Nadu, and removes a designated entry that had previously been notified under that serial.
Legal Basis for the Amendment
The authority for issuing this notification flows from Section 7 of the Customs Act, 1962 (52 of 1962). Specifically, the CBIC exercises powers conferred under:
- Clause (aa) of sub-section (1) of
Section 7of the Customs Act, 1962, read with - Sub-section (2) of
Section 7of the Customs Act, 1962
Section 7 of the Customs Act, 1962 empowers the Board to appoint and notify ports, airports, inland container depots, land customs stations, and other facilities where imported goods may be brought in, or from which exported goods may be taken out of India. Amendments under this provision are routine and reflect evolving trade infrastructure needs, operational rationalization, or policy-driven restructuring of customs clearance points.