CBIC / GST updates 21-27 September 2026: edible oil customs duty

From 24 September 2026, basic customs duty on specified crude and refined edible oils is lower. Notification 31/2026-Customs amends notification 45/2025-Customs: S. No. 41 and S. No. 46 move from 10% to 5%, S. No. 42 and S. No. 47 from 32.5% to 27.5%, S. No. 49 from 10% to nil, and S. No. 50 from 32.5% to 22.5%.

Notification 76/2026-Customs (N.T.) adds Campbell Bay and Car Nicobar as ports in the Andaman and Nicobar Islands, amending notification 62/1994-Customs (N.T.). Imported goods may be unloaded, and export goods loaded, at those ports.

From 1 November 2026, export declarations for certain textile products must carry additional qualifiers. Circular 42/2026 makes those qualifiers mandatory.

Circular 43/2026-Customs addresses how section 28DA of the Customs Act, 1962 and CAROTAR, 2020 are to be applied consistently with rules of origin under trade agreements.

CBIC appointed common adjudicating authorities for Tirupati Udyog Limited, Meenakshi Trading Corporation and others, and R&M India Pvt. Ltd. For Tirupati Udyog, the Principal Commissioner or Commissioner of Customs, Hyderabad, will decide a November 2008 show-cause notice, and the R&M appointment consolidates notices from SVB Investigation Report No. 24/2024 dated 23 January 2025.

CBIC also posted the recommendations of the 55th GST Council meeting.