CBIC / GST notification 06/2026-Customs · 12 Mar 2026
Official title
06/2026-Customs : Seeks to amend List 14 to TABLE I of notification No. 45/2025-Customs dated 24.10.2025 to bring it in congruence with updated Appendix 4B of Handbook of Procedure, 2023.
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Check the official recordThe Central Government has amended List 14 of Table I in Notification No. 45/2025-Customs, dated October 24, 2025, to align with the updated Appendix 4B of the Handbook of Procedure, 2023. The amendment inserts 'SBER Bank' into the list of authorized entities. The inclusion of SBER Bank is subject to specific temporal and usage conditions, effective from June 25, 2025, until March 31, 2026. Furthermore, imports facilitated under this provision are restricted to domestic consumption only.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 06/2026-Customs
New Delhi, the 12th March, 2026
G.S.R. …(E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 45/2025-Customs, dated the 24th October, 2025, published in the Gazette of India , Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 781 (E), dated the 24th October, 2025, namely:-
In the said notification, in the LISTS appended to TABLE I, in List 14, after item number 2 and the entries relating thereto, the following item number and the entries shall be inserted, namely :-
“3. SBER Bank* (* with effect from 25.06.2025 till 31.03.2026. Import allowed for domestic consumption only)”.
[F No. 190354/35/2023-TRU]
(Dheeraj Sharma) Under Secretary to Government of India
Note: - The principal notification No. 45/2025-Customs, dated the 24th October, 2025 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025 and was last amended vide notification No. 02/2026-Customs, dated the 1st February, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 83(E), dated the 1st February, 2026.
