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Core Purpose

This notification amends the Government of India's Notification No. 26/2016-Customs, dated the 31st March, 2016, by substituting 'Baggage Rules, 2016' with 'Baggage Rules, 2026'.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, issued Notification No. 04/2026-Customs, G.S.R. 88(E), on 1st February, 2026, in exercise of powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962). This notification amends the previous Government of India Notification No. 26/2016-Customs, dated 31st March, 2016 (G.S.R. 379(E)), by replacing the words and figures 'Baggage Rules, 2016' with 'Baggage Rules, 2026' wherever they occur within the principal notification. This amendment comes into force on 2nd February, 2026. The notification is signed by Anurima Sharma, Director (Customs), and is referenced by F. No. 450/174/2024-Cus-IV.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01022026-269752 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 83] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 1st February, 2026 No. 04/2026-Customs G.S.R. 88(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 makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 26/2016-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. 379(E), dated the 31st March, 2016, namely:- in the said notification, for the words and figures "Baggage Rules, 2016", occurring at both the places, the words and figures "Baggage Rules, 2026" shall be substituted. 2. This notification shall come into force on the 2nd of February, 2026. [F. No. 450/174/2024-Cus-IV] ANURIMA SHARMA, Director (Customs). Note: The principal notification No. 26/2016-Customs, dated the 31st March, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 379(E), dated the 31st March, 2016.

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