CBIC / GST circulars 2026

18/2026 : Assessment of Bills of Entry filed for goods manufactured by SEZ units and cleared to Domestic Tariff Area (DTA) under concessional rate

Enabling Ease of Doing Business for E-commerce and Courier

The Central Board of Indirect Taxes and Customs has introduced reforms to facilitate courier-based trade.

Implementation of the Sea Cargo Manifest and Transhipment Regulations

The Central Board of Indirect Taxes and Customs (CBIC) has extended the transitional provisions for the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018, until June…

Clarification regarding validity period for self-sealing permission to exporters

The Central Board of Indirect Taxes and Customs has clarified that the self-sealing facility granted to eligible exporters and merchant exporters under Circular No.…

International Transhipment of FCL/LCL Cargo Amidst Strait of Hormuz Disruption

To mitigate logistical bottlenecks caused by the closure of the Strait of Hormuz, the CBIC has permitted the international transhipment of both Full Container Load (FCL) and Less…

Ease of Customs Duty Payment - Introduction of Payment Aggregator

The Central Board of Indirect Taxes and Customs (CBIC) has introduced a Payment Aggregator facility on the ICEGATE e-Payment platform to facilitate customs duty payments.

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

The Central Board of Indirect Taxes and Customs has established procedures for handling export cargo returning to Indian ports due to the closure of the Strait of Hormuz.

Facilitation in Import of Pet Dogs and Cats for Stranded Indians in War-Hit Middle East Countries

The Central Board of Indirect Taxes and Customs has issued a one-time relaxation for the import of pet dogs and cats accompanying Indian nationals stranded in war-hit Middle East…

Levy of fee for amendment or cancellation of export documents in cases of withdrawal of export consignments due to force majeure circumstances

The Central Board of Indirect Taxes and Customs has clarified that fees for the amendment or cancellation of export documents, as prescribed under the Levy of Fees (Customs…

Return of Export Cargo Due to Strait of Hormuz Closure

The Central Board of Indirect Taxes and Customs has prescribed a simplified procedure under Section 143AA of the Customs Act, 1962, for handling Indian export cargo returning to…

Extension of Deferred Payment of Customs Duty benefits to Eligible Manufacturer Importer

The Central Board of Indirect Taxes and Customs (CBIC) has introduced a deferred payment facility for Customs import duty for 'Eligible Manufacturer Importers' (EMI) to expedite…

Clarification on the term RPA for military use

The Central Board of Indirect Taxes and Customs clarifies the scope of the term RPA (Remote Pilot Aircraft) for military use.

03/2026 : Extension of time period under Deferred Payment of Import Duty Rules, 2016 and addition of eligible manufacture importer in class of eligible importers to avail the facility.

Guidelines for Uniform Implementation of Baggage Rules

The Central Board of Indirect Taxes and Customs issues this master circular to consolidate procedures for the Baggage Rules, 2026 and the Customs Baggage (Declaration and…

Onboarding CDSCO, WCCB, Textile Committee and MeitY on SWIFT 2.0

The Central Board of Indirect Taxes and Customs extends SWIFT 2.0 to the Central Drugs Standard Control Organization and the Wildlife Crime Control Bureau, and integrates the…

06/2026 : Automation of Customs processes in import and export.

Introduction of system-based e-Scheduling for examination of cargo and mandatory use of Body Worn Cameras during examination of import cargo

The Central Board of Indirect Taxes and Customs mandates the use of Body Worn Cameras by officers during the physical examination of imported goods.

Extending export benefits for exports made through Postal mode

The Central Board of Indirect Taxes and Customs enables electronic processing of export benefits for goods sent through the postal route.