MoF (DoR) Notification 01/2026-Customs amends policies. Key changes: validity extensions for certain notifications, new BESS provisions. Effective Feb 2, 2026.
The Ministry of Finance (Department of Revenue), Government of India, has issued Notification No. 01/2026-Customs on February 1, 2026. This significant notification introduces several amendments to existing customs policies, primarily extending the validity of certain notifications and modifying provisions related to Electrically Operated Vehicles and Battery Energy Storage Systems (BESS). These changes are deemed necessary in the public interest and will come into effect from the 2nd day of February, 2026.
Notification Overview
| Particulars | Details |
|---|---|
| Issuing Authority | Ministry of Finance (Department of Revenue), Government of India |
| Notification Number | 01/2026-Customs |
| Date of Issue | 1st February, 2026 |
| Effective Date | 2nd February, 2026 |
| Purpose | Amendments to various Customs Notifications |
What Changed
This notification amends several previous customs notifications. Here’s a detailed breakdown of the changes:
| S. No. | Original Notification No. & Date | Earlier Provision | Revised Provision | Nature of Change |
|---|---|---|---|---|
| 1. | 248-Cus, dated 2nd August, 1976 | Validity till 31st March, 2026 | Validity extended till 31st March, 2028 | Extension of Validity |
| 2. | 32/1997-Customs, dated 1st April, 1997 | Validity till 31st March, 2026 | Validity extended till 31st March, 2028 | Extension of Validity |
| 3. | 24/2001-Customs, dated 1st March, 2001 | Validity till 31st March, 2026 | Validity extended till 31st March, 2028 | Extension of Validity |
| 4. | 25/2001-Customs, dated 1st March, 2001 | Validity till 31st March, 2026 | Validity extended till 31st March, 2028 | Extension of Validity |
| 5. | 25/2002-Customs, dated 1st March, 2002 | In S. No. 69A, column (3), after words “Electrically Operated Vehicles” | Inserted words “or Battery Energy Storage Systems (BESS)” | Scope Expansion |
| 6. | 36/2024-Customs, dated 23rd July, 2024 |
(i) Table contained Sl. Nos. 5, 6, 7, 8, 9, 10, 12, 13, 14, 21, 38, 39, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55 and entries. (ii) No specific proviso regarding effectivity after 30th April, 2026. |
(i) Said Sl. Nos. and entries relating thereto are omitted. (ii) Proviso inserted: “Provided that nothing contained in this notification shall have effect after the 30th day of April, 2026.” |
Omission of Entries & Fixed Expiry |
| 7. | 29/2025-Customs, dated 9th May, 2025 | No specific paragraph after TABLE and before ANNEXURE regarding effectivity. | New paragraph inserted: “2. Nothing contained in this notification shall have effect after the 31st March, 2028.” | Fixed Expiry |
Reason for Change
The Central Government has issued these amendments “on being satisfied that it is necessary in the public interest so to do.” This indicates that the changes are part of broader policy adjustments aimed at streamlining customs procedures, extending benefits or provisions where deemed appropriate, and adapting to evolving economic and technological landscapes, such as the inclusion of Battery Energy Storage Systems.
Action Required
This notification primarily impacts businesses, importers, exporters, and stakeholders involved in customs clearances and trade. While no direct action is required from individual job seekers or exam candidates, those involved in trade and commerce related to the amended notifications should:
- Review the specific amendments: Understand how the extended validities and new inclusions (like BESS) affect their operations and compliance requirements.
- Update internal systems: Ensure their accounting, import/export, and compliance systems reflect the revised dates and provisions.
- Consult with experts: For complex cases, it is advisable to consult with customs brokers, legal advisors, or tax consultants to ensure full compliance.
- Stay informed: Regularly check the official website of the Ministry of Finance (Department of Revenue) for any further clarifications or related notifications.
Frequently Asked Questions
Q1: What is the main purpose of Notification No. 01/2026-Customs?
A: This notification primarily amends several existing customs notifications, extending their validity periods and introducing new provisions, notably for Battery Energy Storage Systems (BESS).
Q2: Which organization issued this notification?
A: This notification has been issued by the Ministry of Finance (Department of Revenue), Government of India.
Q3: When do these amendments come into effect?
A: The amendments specified in Notification No. 01/2026-Customs are effective from the 2nd day of February, 2026.
Q4: What does the extension of validity mean for businesses?
A: For the notifications whose validity has been extended (e.g., till 31st March, 2028), the provisions and benefits contained within those original notifications will continue to apply for the extended period, providing continuity and predictability for businesses.
Q5: What is the significance of including “Battery Energy Storage Systems (BESS)”?
A: The inclusion of BESS alongside “Electrically Operated Vehicles” suggests a policy move to extend certain customs benefits or classifications to energy storage systems, reflecting the growing importance of renewable energy and electric infrastructure. This could impact import duties or specific exemptions for BESS components.
Q6: Where can I find the full text of the original and amended notifications?
A: The full text of the original notifications and this amendment can typically be found on the official website of the Ministry of Finance (Department of Revenue) or the Central Board of Indirect Taxes and Customs (CBIC) under the ‘Notifications’ section.
Q7: Is there any impact on general public or job aspirants?
A: No, this notification pertains to customs policies and trade regulations. It does not have a direct impact on general public, job aspirants, or exam candidates.
Q8: Why are such amendments made?
A: Amendments to customs notifications are made periodically to align with economic policies, international trade agreements, technological advancements, and to address specific industry needs or public interest considerations.