The Central Board of Indirect Taxes and Customs (CBIC) on November 13, 2026, amended an older notification No. 4/2018-Customs, dated January 18, 2018, related to the temporary import of goods into India under the A.T.A. Carnet Scheme.
The following has been stated: -
•In the notification, in condition (vi), after the second proviso, the following proviso shall be inserted, namely:—
"Provided also that where the Principal Chief Commissioner of Customs or the Chief Commissioner of Customs, as the case may be, is satisfied that it is necessary in the public interest so to do, may extend the aforesaid period of four months by such further period as it may deem fit, not exceeding the period of validity of the A.T.A. Carnet;"
The detailed notification is given in the document below.
[Notification No.: 36/2026-Customs]
