Amendment to Customs Notification 45/2017 Regarding Re-imported Goods
CBIC / GST notification 08/2026-Customs · 30 Mar 2026
Official title
08/2026-Customs : Seeks to further amend notification 45/2017-Customs dated 30.06.2017
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government has amended notification No. 45/2017-Customs to revise the conditions for re-imported goods. The amendment substitutes clause (d) in the first proviso, stipulating that the goods re-imported must be the same as those originally exported. Additionally, a new proviso is introduced for goods re-imported via courier mode, excluding those specified in sub-regulation (4) of regulation 2 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. For these courier imports, the customs clearance process will now be subject to risk-based treatment. These changes are effective from April 1, 2026.
What you must do
- Ensure re-imported goods are identical to those previously exported to qualify under the amended provision.
Key dates
- Effective from
- 01 Apr 2026
Document text
[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. 08/2026-Customs New Delhi, the 30th 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) the Central Government, 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. 45/2017- Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 780(E), dated the 30th June, 2017, namely :-
In the said notification, in the first proviso, for clause (d), the following clause shall be substituted, namely: -
“(d) the goods are the same which were exported:
Provided further that in case of goods re-imported through courier mode (other than goods specified in sub-regulation (4) of regulation 2 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010), risk-based treatment shall apply;".
- This notification shall come into force on the 1st day of April, 2026.
[F.No. CBIC-190354/29/2026-TRU]
(Dheeraj Sharma) Under Secretary
Note: The principal notification No. 45/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 780(E), dated the 30th June, 2017 and last amended vide number G.S.R. 442(E), dated the 23rd July, 2024.
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 30 Mar 2026
- Document number
- 08/2026-Customs
- Issuing division
- Department of Revenue
- Effective date
- 01 Apr 2026
- Coverage area
- indirect-tax