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Core Purpose

The Central Board of Indirect Taxes and Customs amends Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994, to designate 'Samrang' as a new land customs station for trade with Bhutan.

Detailed Summary

Notification No. 43/2026-Customs (N.T.), dated 6th May, 2026, issued by the Ministry of Finance (Department of Revenue) under the authority of the Central Board of Indirect Taxes and Customs, exercises powers conferred by clauses (b) and (c) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962). This notification introduces further amendments to the Government of India's Notification No. 63/1994-Customs (N.T.), dated 21st November, 1994, which was published vide S.O. 830 (E) on the same date. Specifically, in the TABLE of the said principal notification, against serial number 3 concerning the land frontier of Bhutan, a new entry is inserted after item (10). The new item (11) in column (3) is "Samrang", with its corresponding entry in column (4) describing the route as the "Rangia - Tamulpur-Dimakuchi motorable road from Samrang (India) to Samrang (Bhutan)". The principal notification No. 63/1994-Customs (N.T.) was last amended by notification No. 36/2025-Customs (N.T.), dated 23rd May, 2025, published vide S.O. 2312 (E).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-06052026-272293 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 2167] NEW DELHI, WEDNESDAY, MAY 6, 2026/VAISAKHA 16, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 6th May, 2026 No. 43/2026-Customs (N.T.) S.O. 2256(E).— In exercise of the powers conferred by clauses (b) and (c) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 63/1994-Customs (N.T.), dated the 21st November, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 830 (E), dated the 21st November, 1994, namely: In the said notification, in the TABLE, against serial number 3 relating to land frontier of Bhutan, in column (3) after item (10) and the corresponding entry relating thereto in column (4), the following entries in columns (3) and (4) shall respectively be inserted, namely:- +-----+-----+--------------------+--------------------------------------------------------------------------------+ | (1) | (2) | (3) | (4) | +=====+=====+====================+================================================================================+ | | | "(11) Samrang | Rangia - Tamulpur-Dimakuchi motorable road from Samrang (India) to Samrang | | | | | (Bhutan)" | +-----+-----+--------------------+--------------------------------------------------------------------------------+ [F. No.554/02/2021-LC) INDRAJIT PANDA, Under Secy. Note: The principal notification No. 63/1994- Customs (N.T.), dated the 21st November, 1994 was published in the Gazette of India, Extraordinary vide number S.O. 830(E), dated the 21st November, 1994 and was last amended vide notification No. 36/2025-Customs (N.T.), dated the 23rd May, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2312 (E), dated the 23rd May, 2025.

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