Ministry of Finance Department of Revenue

Notification for protected systems of CBIC by sub sections 1 and 2 of section 70 of the information Technology Act 2000

Issue Date: 02 January 2026 Published: 02 January 2026

Gazette ID: CG-DL-E-02012026-269054 Download PDF

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Core Purpose

The Central Government declares specific computer resources related to Indian Customs Electronic Data Interchange Gateway (ICEGATE), Express Cargo Clearance System (ECCS), and Automation of Central Excise and Service Tax (ACES-GST) as protected systems under the Information Technology Act, 2000, and authorizes specific personnel for access.

Detailed Summary

Notification S.O. 9(E) issued by the Ministry of Finance, Department of Revenue, on January 2, 2026, declares, in exercise of powers conferred by sub-sections (1) and (2) of section 70 of the Information Technology Act, 2000 (21 of 2000), certain computer resources as protected systems. These resources include the Indian Customs Electronic Data Interchange Gateway (ICEGATE) Portal, Express Cargo Clearance System (ECCS), and Automation of Central Excise and Service Tax (ACES-GST) portal, along with their interconnected systems and associated dependencies. These are identified as Critical Information Infrastructure of the Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance. The notification further authorizes specific personnel to access these protected systems: (a) any designated employee of the Central Board of Indirect Taxes and Customs authorized in writing; (b) any team member of contractual managed service providers or third-party vendors authorized in writing by the Central Board for need-based access; and (c) any consultant, regulator, Government official, auditor, and stakeholder authorized in writing by the Central Board on a case-to-case basis. This notification comes into force on the date of its publication in the Official Gazette.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02012026-269054 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 09] NEW DELHI, FRIDAY, JANUARY 2, 2026/PAUSHA 12, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 2nd January, 2026 S.O. 9(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 70 of the Information Technology Act, 2000 (21 of 2000) (hereinafter referred to as the said Act), the Central Government hereby declares the computer resources relating to systems/applications and their respective databases, namely Indian Customs Electronic Data Interchange Gateway (ICEGATE) Portal along with its interconnected systems, Express Cargo Clearance System (ECCS) and Automation of Central Excise and Service Tax (ACES-GST) portal, being Critical Information Infrastructure of Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance and the computer resources of their associated dependencies, to be protected systems for the purpose of the said Act and authorises the following personnel to access the protected systems, namely: (a) any designated employee of the Central Board of Indirect Taxes and customs authorized in writing by the Central Board of Indirect Taxes and customs to access the protected system; (b) any team member of contractual managed service provider or third-party vendor who have been authorised in writing by the Central Board of Indirect Saxes and customs for need-based access; and (c) any consultant, regulator, Government official, auditor and stakeholder authorised in writing by the Central Board of Indirect Taxes and customs on case-to-case basis. 2. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. N-24015/9/2025-Computer Cell] MUKESH SUNDRIYAL, Under Secy. (Computer Cell) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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