CBIC / GST circulars

39/2026 : Amendment to Circular No. 08/2026-Customs dated 28.02.2026 - Rationalization of documentation requirements under the Eligible Manufacturer Importer (EMI) Scheme

40/2026 : Checklists for mandatory compliance for Cosmetics/Drugs/Medical Devices to be verified by the Customs officer before granting out-of-charge in case of PGA facilitated Bills of Entry

41/2026 : National Assessment Centre (NAC) Portal for Trade and department for effective dissemination of information

Implementation of the Sea Cargo Manifest and Transhipment Regulations

Official title: 38/2026 : Implementation of the Sea Cargo Manifest and Transshipment Regulations(SCMTR), 2018.

Modalities for Payment of Exempted GST on Raw Sugar Imports Converted from Advance Authorisation to Tariff Rate Quota

Official title: 37/2026 : Modalities for payment of exempted GST at the time of import of Raw Sugar actually imported under Advance Authorisation (AA) Scheme to be converted into Tariff Rate Quota (TRQ) Scheme.

Return of export cargo from international waters due to closure of the Strait of Hormuz

Official title: 36/2026 : Return of export cargo from international waters due to closure of the Strait of Hormuz- Section 143AAof the Customs Act, 1962

Standard Operating Procedure for Clearance of Imported Goods through Foreign Post Offices

Official title: 35/2026 : SOP for clearance of imported goods through Foreign Post Offices under the Postal Import Regulations, 2025 ").

Automation of Refund Application and Processing for Courier Imports through Express Cargo Clearance System

Official title: 34/2026 : Automation of Refund Application and Processing for Courier lmports through Express Cargo Clearance System (ECCS)

Filing of Departmental Appeals before GSTAT in Common Adjudicating Authority Cases

Official title: 256/02/2026-GST : Clarification regarding filing of appeal by department before the Goods and Services Appellate Tribunal against order of appellate authority (where Orders-in-Original have been passed by a Common Adjudicating Authority in DGGI cases).

Implementation of self-certification of Origin Declarations under the India-United Kingdom Comprehensive Economic and Trade Agreement

Official title: 33/2026 : Implementation of self-certification of Origin Declarations under the India-United Kingdom Comprehensive Economic and Trade Agreement (India-UK CETA)

Discontinuation of submission of manual documents/statements in respect of containers imported under Notification No. 104/94-Customs dated 16.03.1994 by the Shipping Lines

Official title: 32/2026 : Discontinuation of submission of manual documents/statements in respect of containers imported under Notification No. 104/94-Customs dated 16.03.1994 by the Shipping Lines

31/2026 : Deficiency Memo under section 74 of the Customs Act, 1962