CBIC Amendment aligning Customs Exemption with

Feb 03, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 04/2026-Customs, dated 1 February 2026, under section 25(1) of the Customs Act, 1962, amending Notification No. 26/2016-Customs dated 31 March 2016.

Through this amendment, all references to “Baggage Rules, 2016” in the said exemption notification are substituted with “Baggage Rules, 2026”, thereby aligning the customs exemption framework with the newly notified baggage regime.

The notification shall come into force from February 02, 2026.

[Notification No. 04/2026-Customs]

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