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Core Purpose

This notification amends Notification No. 21/2022-Customs (N.T.), dated March 31, 2022, by substituting the entries for serial number 26 in its TABLE, thereby redefining the jurisdiction of the Principal Commissioner of Customs, Vishakhapatnam.

Detailed Summary

The Ministry of Finance (Department of Revenue), through the Central Board of Indirect Taxes and Customs, issued Notification No. 26/2026-Customs (N.T.) on March 16, 2026 (S.O. 1364 (E)), in exercise of powers conferred by sub-section (1) of section 4 read with section 3 and sub-sections (1), (4) and (5) of section 5 of the Customs Act, 1962 (52 of 1962). This notification amends the previous Notification No. 21/2022-Customs (N.T.), dated March 31, 2022 (S.O. 1537 (E)), by substituting the entries for serial number 26 in its TABLE. The new entries redefine the jurisdiction for the Principal Commissioner of Customs, Vishakhapatnam, to include: (i) the Port of Vishakhapatnam, Gangavaram Port, Visakhapatnam International Airport, Container Freight Station at Bayyavaram Village, Kasimkota Mandal, Vishakhapatnam District, Special Economic Zone, and areas under the Greater Vishakhapatnam Municipal Corporation in Andhra Pradesh; (ii) all Inland Container Depots, Airports, Export Oriented Units, Special Economic Zones, and warehouses in the districts of Anakapalli, Alluri Sitharama Raju, Vishakhapatnam, Vizianagaram, Parvathipuram Manyam, and Srikakulam; and (iii) the Continental Shelf and Exclusive Economic Zone of India facing the baseline in Andhra Pradesh, as extended by Ministry of External Affairs' notification S.O. 189(E), dated February 7, 2002. This notification came into force on its publication in the Official Gazette on March 16, 2026.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-16032026-270986 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 1305] NEW DELHI, MONDAY, MARCH 16, 2026/PHALGUNA 25, 1947 1885 GI/2026 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 16th March, 2026 No. 26/2026-Customs (N.T.) S.O. 1364 (E). — In exercise of the powers conferred by sub-section (1) of section 4 read with section 3 and sub-sections (1),(4) and (5) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 21/2022-Customs (N.T.), dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 1537 (E), dated the 31st March, 2022, namely:- In the said notification, in the TABLE, for serial number 26 and the entries relating thereto, the following shall be substituted, namely: - +-----+-----------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | (1) | (2) | (3) | +=====+===================================+==================================================================================================================================================================================================================================================+ | "26.| Principal | (i) Port of Vishakhapatnam, Gangavaram Port, Visakhapatnam International | | | Commissioner of | Airport, Container Freight Station at Bayyavaram Village, Kasimkota Mandal, | | | Customs, | Vishakhapatnam District, Vishakhapatnam, Special Economic Zone and areas | | | Vishakhapatnam. | under the Greater Vishakhapatnam Municipal Corporation of Vishakhapatnam | | | | in the state of Andhra Pradesh; | | | | | | | | (ii) All Inland Container Depots, Airports, Export Oriented Units, Special | | | | Economic Zones, and warehouses in the districts of Anakapalli, Alluri | | | | Sitharama Raju, Vishakhapatnam, Vizianagaram, Parvathipuram Manyam and | | | | Srikakulam; | | | | | | | | (iii) Continental Shelf and Exclusive Economic Zone of India facing the | | | | baseline in the State of Andhra Pradesh to which the Customs Act, 1962 has | | | | been extended vide Ministry of External Affairs' notification number S.O. | | | | 189(E), dated the 7th February, 2002." | +-----+-----------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ 2. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. 450/48/2024-Cus-IV] ANURIMA SHARMA, Director (Customs) Note: The principal notification No. 21/2022-Customs (N.T.), dated the 31st March, 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 1537(E), dated the 31st March, 2022.

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