Notification/Circular No. 14/2026 dated April 30, 2026
Applicable Act/Rule: Customs Act, 1962 read with Customs Tariff Act, 1975
Applicable Section/Rule: Section 25(1)of the Customs Act,
Effective Date: May 01, 2026
Central Government issued amendments to multiple customs notifications specified in the Table to Notification No. 14/2026-Customs. The amendments substitute tariff item entries, omit specified serial numbers, and substitute entries relating to specified tariff headings and goods descriptions in earlier customs notifications issued between 2004 and 2026. The notification applies to the notifications listed in the Table forming part of the notification.
The notification amends customs notifications including Notification Nos. 85/2004-Customs, 24/2005-Customs, 25/2005-Customs, 73/2005-Customs, 74/2005-Customs, 75/2005-Customs, 101/2007-Customs, 10/2008-Customs, 57/2009-Customs, 46/2011-Customs, 53/2011-Customs, 69/2011-Customs, 68/2012-Customs, 57/2017-Customs, 11/2018-Customs, 50/2018-Customs, 25/2021-Customs, 22/2022-Customs, 62/2022-Customs, 41/2025-Customs, 42/2025-Customs, 43/2025-Customs and 11/2026-Customs. The amendments include substitution of tariff item codes, substitution of serial numbers and related entries, omission of specified serial numbers, and changes to entries relating to goods descriptions and applicable tariff headings in the respective tables of the notifications.
The notification also substitutes specified entries relating to tariff headings under Chapters including 03, 08, 12, 13, 20, 21, 22, 25, 26, 28, 29, 33, 39, 41, 47, 48, 73, 81, 84, 85 and 86 in the respective notifications referred to in the Table. Certain serial numbers and entries have also been omitted in specified notifications.
The notification provides that it shall come into effect on the 1st day of May, 2026.
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