Ministry of Finance (Department of Revenue) issues Notification 03/2026-Customs, amending 2018 & 2021 notifications. Details on changes to customs entries and effective dates.
The Ministry of Finance (Department of Revenue), Government of India, has issued Notification No. 03/2026-Customs, dated 1st February, 2026. This crucial notification introduces several amendments to existing Customs notifications, specifically 11/2018-Customs and 11/2021-Customs. These changes, made in the public interest, involve the insertion, omission, and substitution of various entries in the Customs tariff, with different effective dates. Candidates and stakeholders dealing with customs regulations should carefully review these updates to ensure compliance.
Important Update Overview
This notification amends two principal Customs notifications:
- Notification No. 11/2018-Customs, dated 2nd February, 2018
- Notification No. 11/2021-Customs, dated 1st February, 2021
The changes primarily affect specific entries within the tables of these notifications, impacting various goods and their classifications under the Customs Act, 1962.
What Changed: Detailed Amendments
The following table outlines the specific amendments brought forth by Notification No. 03/2026-Customs:
Amendments to Notification No. 11/2018-Customs (Dated 2nd February, 2018)
| Amendment Type | Original Entry/Reference | Revised/Inserted Entry | Effective Date |
|---|---|---|---|
| Insertion | After figures “2009 19 00,” | Figures “2106 90 51,” shall be inserted | 1st May 2026 |
| Insertion | After figures “2208,” | Figures “2504, 2506,” shall be inserted | 1st May 2026 |
| Insertion | After figures “2516 12 00,” | Figures “2811 22 00,” shall be inserted | 1st May 2026 |
| Insertion | After figures “3406,” | Figures “3801,” shall be inserted | 1st May 2026 |
| Omission | Sl. No. 7 and its related entries | Shall be omitted | 1st May 2026 |
| Omission | Sl. No. 8H and its related entries | Shall be omitted | 1st April 2026 |
| Substitution | For Sl. No. 54A and entries thereto |
Sl. No. 54A: Spent catalyst or ash containing precious metals, falling under heading 7112. |
1st April 2026 |
| Substitution | For Sl. No. 59 and entries thereto |
Sl. No. 59: All goods falling under heading 9503. |
1st April 2026 |
Amendments to Notification No. 11/2021-Customs (Dated 1st February, 2021)
| Amendment Type | Original Entry/Reference | Revised/Inserted Entry | Effective Date |
|---|---|---|---|
| Substitution | For Sl. No. 13A and entries thereto |
Sl. No. 13A: All goods other than goods covered under S. Nos. 155 and 156 of TABLE I of notification No. 45/2025-Customs, dated 24th October, 2025 – 0.5% |
2nd February 2026 |
| Omission | Against Sl. No. 20, in column (3), item (iv) | Shall be omitted | 1st April 2026 |
Reason for Change
The Central Government has issued these amendments in exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, read with sections 110 of the Finance Act, 2018 and 124 of the Finance Act, 2021. The changes are deemed necessary in the public interest to modify existing Customs regulations.
Action Required
This notification primarily serves as an update to the prevailing Customs regulations. Individuals and entities involved in import/export, customs clearance, or those dealing with the specified goods categories should take note of these amendments. It is crucial to refer to the full official notification and consult with customs experts for specific interpretations and compliance requirements, especially considering the varying effective dates for different amendments.
Important Notes
- The principal notification No. 11/2018-Customs was last amended vide notification No. 44/2025-Customs, dated 24th October, 2025.
- The principal notification No. 11/2021-Customs was last amended vide notification No. 44/2025-Customs, dated 24th October, 2025.
- The general effective date for this notification is the 2nd day of February, 2026, unless otherwise specified for individual amendments.
Frequently Asked Questions (FAQs)
Q1: What is the purpose of Notification No. 03/2026-Customs?
A: This notification amends existing Customs notifications (11/2018-Customs and 11/2021-Customs) by introducing insertions, omissions, and substitutions to various entries, thereby updating the Customs tariff and related regulations.
Q2: Which previous notifications are being amended?
A: The notification amends Notification No. 11/2018-Customs, dated 2nd February, 2018, and Notification No. 11/2021-Customs, dated 1st February, 2021.
Q3: When do these amendments come into effect?
A: While the notification itself comes into force on 2nd February 2026, many specific amendments have different effective dates, such as 1st May 2026 and 1st April 2026. It is crucial to check the specific effective date for each amendment detailed in the notification.
Q4: Who issued this notification?
A: The Government of India, Ministry of Finance (Department of Revenue), issued this notification.
Q5: Where can I find the complete official notification?
A: The official notification is published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i). It can typically be found on the official website of the Ministry of Finance or the Central Board of Indirect Taxes and Customs (CBIC) under the ‘Notifications’ section.
Q6: What is the significance of “public interest” mentioned in the notification?
A: The phrase “in the public interest so to do” indicates that the Central Government has determined these amendments are necessary for the broader welfare and economic regulation of the country, justifying the changes to existing customs policies.
Q7: How do these amendments affect importers and exporters?
A: Importers and exporters must review these amendments carefully as they may impact the classification, duty rates, or eligibility criteria for goods falling under the specified headings. Compliance with the revised regulations from their respective effective dates is essential to avoid penalties.