Customs 2026 Amendment and Currentness Tracker
Finance Act, Budget notifications, CBIC instruments and live portal changes through 28 July 2026.
Customs Act s.1(2)
Jurisdiction for fishing/fishing-related activities beyond territorial waters
Date of enactment/assentCustoms Act s.2
Definition of Indian-flagged fishing vessel
Date of enactment/assentCustoms Act s.28(6)
Penalty paid under s.28(5), on determination under s.28(6), deemed charge for non-payment of duty
Date of enactment/assentCustoms Act s.28J
Advance-ruling validity: five years or earlier change in law/facts; extension route for existing rulings
Date of enactment/assentCustoms Act s.56A
Special rules for fishing by Indian-flagged vessels beyond territorial waters
Date of enactment/assentCustoms Act s.67
Warehouse-to-warehouse removal subject to prescribed conditions; prior-permission model replaced
Date of enactment/assentCustoms Act s.84(b)
Regulation-making power extended to custody for specified goods
Date of enactment/assentCustoms Tariff First Schedule
Tariff-item and rate changes with split effective dates
2 Feb / 1 Apr / 1 May 2026 as instrument-specific01/2026-Customs
Extends specified exemption validity to 31 Mar 2028 and amends 25/2002 and 36/2024
Instrument-specific; generally 2 Feb 202602/2026-Customs
Amends 45/2025-Customs for BCD changes
Split dates in notification03/2026-Customs
Revises SWS and AIDC for specified items
Instrument-specific04/2026-Customs
Aligns baggage exemption notification with Baggage Rules 2026
2 Feb 202605/2026-Customs
Rescinds two baggage-related customs notifications
2 Feb 202612/2026-Customs (N.T.)
Adds Eligible Manufacturer Importers for duty deferral under section 47
As notified13/2026-Customs (N.T.)
Extends deferred-duty cycle for trusted entities from 15 to 30 days
1 Mar 2026 per regulation text/control14/2026-Customs (N.T.)
Notifies Baggage Rules 2026 and supersedes 2016 framework
2 Feb 202615/2026-Customs (N.T.)
Notifies Customs Baggage (Declaration and Processing) Regulations 2026
2 Feb 2026ICEGATE SCMTR filing channel
MFTP filing of SCMTR messages discontinued; stakeholders directed to API filing.
14 July 2026ICEGATE SWIFT 2.0
Export Turnover Certificate processing by 15 Export Promotion Councils automated under SWIFT 2.0.
Visible on portal in July 2026CBIC tariff repository
Official Customs tariff section repository displayed a 27 July 2026 last-current date.
27 July 2026 source snapshotECCS Advisory 08/SYS/WZU/2026
Roll-out of Express Cargo Clearance System at Navi Mumbai International Airport.
7 July 2026Notification 44/2026-Customs (N.T.)
Amended customs-station notification to add Village Namli, Ratlam for unloading/loading.
11 May 2026Notification 15/2026-Customs
Further amended Notification 45/2025-Customs, including specified rate changes.
12 May 2026; item-specificCircular 25/2026-Customs — historical
Specified section 143AA facilities were extended only through 30 June 2026. Historical route is noindex.
14 May–30 June 2026ICEGATE IGCR Advisory for Importers
Current importer-facing IGCR digital-service advisory and supporting PDF were published on ICEGATE.
26 July 2026Return of export cargo from international waters
ICEGATE published an advisory for return of export cargo from international waters due to the Strait of Hormuz closure.
28 July 2026DGTR July 2026 trade-remedy docket
Current investigation, hearing, finding and proceeding notices require product/country/investigation-specific tracking.
Checked 28 July 2026Circular 26/2026-Customs
Entry Inward and Vessel Sail-out Clearance must not be made contingent on physical boarding; electronic manifests and risk-based boarding are distinct controls.
15 May 2026Official sources and scope
This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.
Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.
Source-closure register
Review which 2026 records have exact primary-document closure, which are only source-anchored, and which evidence chains remain controlled.
Open source-closure control