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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-15012026-269367
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 33]
NEW DELHI, THURSDAY, JANUARY 15, 2026/PAUSHA 25, 1947
MINISTRY OF FINANCE
(Department Of Revenue)
NOTIFICATION
New Delhi, the 15th January, 2026
No. 04/2026-Customs (N.T.)
G.S.R. 33(E). In exercise of the powers conferred by sub-section (1) of section 51B of the Customs Act,
1962 (52 of 1962) (hereinafter referred to as the said Act), the Central Government, hereby makes the following
further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.
24/2023 - Customs (N.T) dated the 1st April, 2023, Published in the Gazette of India, Extraordinary, Part II, Section
3,Sub-section (i), vide G.S.R 261(E),dated the 1st April, 2023 (hereinafter referred to as the said notification), namely:-
2. In the said notification, in paragraph 2, in sub- paragraph (1), -
(a) in clause (c), after the words "bill of export", the words and figures "or entry made electronically under
section 84 of the said Act for exports by post processed" shall be inserted;
(b) for clause (d), the following clause shall be substituted, namely: -
"(d) against the shipping bill or bill of export, presented under section 50 of the said Act or entry made
electronically under section 84 of the said Act for exports by post where the order permitting clearance and
loading of goods for exportation under section 51 or section 84 of the said Act, as applicable, has been
made;";
(c) after sub- paragraph (5), the following sub- paragraph shall be inserted, namely: -
"(5A) that the exports are undertaken through the foreign post offices which allow entry to be presented
under section 84 of the said Act for exports by post electronically and processed on the customs automated
system;".
3. In the said notification, in paragraph 6, in the Explanation, in clause (a), after the words “bill of export", at both
places where they occur, the words and figures “or entry made electronically under section 84 of the said Act for
exports by post" shall be inserted.
4. In the said notification, in the table, in the entry against Sl. No. 13, after the words "bill of export", the words and
figures "or entry made electronically under section 84 of the said Act for exports by post processed" shall be
inserted.
[F. No. 609/75/2017-DBK (Pt-I)]
OM PRAKASH MEENA, Under Secy.
Note : The principal notification was published vide Notification No. 24/2023 – Customs (N. T) dated 1st April 2023,
in the Gazette of India, Extraordinary, part II, section 3, subsection (i), vide number GSR 261(E), dated the
1st April 2023 and subsequently amended vide notification No 20/2024 –Customs (N.T) dated 11th March,
2024 and notification No 50/2024 –Customs (N.T) dated 19th July, 2024.