Notification / Circular No.: Circular No. 13/2026-Customs and Notification No. 30/2026-Customs (N.T.) dated March 24, 2026
Applicable Act / Rule: Customs Act, 1962 and Customs (Electronic Cash Ledger) Regulations, 2022
Applicable Section / Rule: Regulation 3 of Customs (Electronic Cash Ledger) Regulations, 2022
The Central Board of Indirect Taxes and Customs has introduced various measures to facilitate trade by simplifying customs procedures and enabling digital payments. Electronic Cash Ledger was introduced in April 2023 for seamless duty payments and extended to courier shipments in March 2024. Continuous enhancements have been made to improve accessibility and integration with banking systems, leading to the present update enabling additional payment mechanisms.
Necessary legal amendments have been carried out vide Notification No. 30/2026-Customs (N.T.) to operationalise the payment aggregator facility.
Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.