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12/2026-Customs IN FORCE

12/2026-Customs (NT) — Seeks to add a new class of eligible importers as ‘Eligible Manufacturer Importers’ under Section 47 of the Customs Act, 1962 for duty deferral facility.

Reliability

In force — no superseding record on file.

Document text

12/2026-Customs (NT)

Category: Non Tariff Date: 2026-02-01 Tax type: customs

Subject

Seeks to add a new class of eligible importers as ‘Eligible Manufacturer Importers’ under Section 47 of the Customs Act, 1962 for duty deferral facility.

Reference

  • Notification No.: 12/2026-Customs (NT)
  • Internal ID: 1010569
  • DocFile: csnt12-2026.pdf
  • DocPath: tax_repository\customs\notifications\notfns-2026\cs-nt2026\csnt12-2026.pdf
  • Active: Y

Source portal

Open on taxinformation.cbic.gov.in

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Subject

Seeks to add a new class of eligible importers as ‘Eligible Manufacturer Importers’ under Section 47 of the Customs Act, 1962 for duty deferral facility.

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