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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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