CBIC / GST notification 12/2026-Customs (N.T.) · 01 Feb 2026
Official title
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.
Official record
Open source pageSummary
Check the official recordThe Central Government amends the notification number 135/2016-Customs (N.T.) to include Eligible Manufacturer Importers as a new class of importers. This class receives permission to defer the payment of import duty. This facility remains available to Eligible Manufacturer Importers until 31 March 2028. The amendment takes effect on the date of publication in the Official Gazette.
What you must do
Key dates
Who is affected
[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) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification [No. 12/2026-Customs (N.T.)] New Delhi, the I st February, 2026
G.S.R .... (E).- In exercise of the powers conferred by the proviso to sub-section (I) of section 47 of the Customs Act, 1962 (52 of 1962), the Central.Government hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 135/2016-Customs (N.T.), dated the 2nd November, 2016, published in the Gaz.ette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 1038(E), dated the 2nd November, 2016, namely:-
in the said notification, -
(i) after serial number (ii), the following serial number shall be inserted, namely: - "(iii) Eligible Manufacturer Importer: Provided that the class of Eligible Manufacturer Importer shall be permitted to make deferred payment of import duty up to the 31 st March, 2028. ";
(ii) in the Explanation, after clause (ii), the following clause shall be inserted, namely:- "(iii) Eligible Manufa~turer Importer means Manufacturer Importer,"
[F. No. 450/04/2026-Cus. IV] (Anurima Sharma) Director (Customs)
Note: The principal notification number 135/2016-Customs (N.T.), dated the 2nd November, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1038(E), dated the 2nd November, 2016 and was last amended by notification number 78/2020-Customs (N.T.), dated the 19th August, 2020, vide number G.S.R. 513(E) dated the 19th August, 2020.
