CBIC / GST notification 39/2026-Customs (N.T.) · 20 Apr 2026
Official title
39/2026-Customs (N.T) : De-notification of ICD at Coimbatore (Thudiyalur), Tamil Nadu u/s. 7(1)(aa) of Customs Act, 1962" and it was issued under Section 7(1)(aa) of Customs Act, 1962
Official record
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The Central Board of Indirect Taxes and Customs has amended Notification No. 12/97-Customs (N.T.) dated 2nd April 1997 to de-notify the Inland Container Depot (ICD) located at Thudiyalur, Coimbatore, Tamil Nadu. This amendment removes the specific entry for this facility from the list of designated customs stations authorized for the unloading of imported goods and the loading of export goods under the Customs Act, 1962. The change is effective from 20th April 2026.
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. 39/2026 - Customs (N.T.)
New Delhi, the 20th April, 2026
G.S.R. 297(E). - In exercise of the powers conferred by clause (aa) of sub-section (1) read with sub-section (2) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/97-Customs (N.T.) dated the 2nd April, 1997, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997, namely:- In the said notification, in the Table, against serial number 11 relating to the State of Tamil Nadu, in column (3) the item (viii), and the corresponding entry thereto in column (4) shall be omitted.
[F. No. CBIC-52/27/2026] INDRAJIT PANDA, Under Secretary
Note :- The principal notification No.12/97-Customs(N.T.), dated the 2nd April, 1997 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997 and last amended by notification number 36/2026- Customs (N.T.) dated the 6th April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 253(E), dated the 6th April, 2026.
