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Core Purpose

The Central Board of Indirect Taxes and Customs amends Notification No. 21/2022-Customs (N.T.), substituting the entry for Principal Commissioner of Customs, Vishakhapatnam, to redefine the jurisdiction over specified customs areas in Andhra Pradesh.

Detailed Summary

This notification, issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance (Department of Revenue), as S.O. 1364(E), Notification No. 26/2026-Customs (N.T.) dated 16th March, 2026, amends Notification No. 21/2022-Customs (N.T.) dated 31st March, 2022 (S.O. 1537(E)), issued under sub-section (1) of section 4 read with section 3 and sub-sections (1), (4) and (5) of section 5 of the Customs Act, 1962 (52 of 1962). It substitutes the entry at serial number 26 of the TABLE in the principal notification, which designates the Principal Commissioner of Customs, Vishakhapatnam, and redefines the customs areas under that jurisdiction to cover: the Port of Vishakhapatnam, Gangavaram Port, Visakhapatnam International Airport, the Container Freight Station at Bayyavaram Village (Kasimkota Mandal), the Vishakhapatnam Special Economic Zone, and the area under the Greater Vishakhapatnam Municipal Corporation in Andhra Pradesh; all Inland Container Depots, Airports, Export Oriented Units, Special Economic Zones, and warehouses in the districts of Anakapalli, Alluri Sitharama Raju, Vishakhapatnam, Vizianagaram, Parvathipuram Manyam and Srikakulam; and the Continental Shelf and Exclusive Economic Zone of India facing the baseline in Andhra Pradesh, to which the Customs Act, 1962 was extended by Ministry of External Affairs notification S.O. 189(E) dated 7th February, 2002. The amendment takes effect from the date of its publication in the Official Gazette. It is issued under file number F. No. 450/48/2024-Cus-IV and signed by Anurima Sharma, Director (Customs).

Full Text

CG-DL-E-16032026-270986 EXTRAORDINARY PART II—Section 3—Sub-section (ii) 1885 GI/2026 (1) MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 16th March, 2026 No. 26/2026-Customs (N.T.) S.O. 1364 (E).— In exercise of the powers conferred by sub-section (1) of section 4 read with section 3 and sub-sections (1),(4) and (5) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 21 /2022-Customs (N.T.), dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 1537 (E), dated the 31st March, 2022, namely:- In the said notification, in the TABLE, for serial number 26 and the entries relating thereto, the following shall be substituted, namely: - | (1) | (2) | (3) | |---|---|---| | “26. | Principal Commissioner of Customs, Vishakhapatnam. | (i) Port of Vishakhapatnam, Gangavaram Port, Visakhapatnam International Airport, Container Freight Station at Bayyavaram Village, Kasimkota Mandal, Vishakhapatnam District, Vishakhapatnam, Special Economic Zone and areas under the Greater Vishakhapatnam Municipal Corporation of Vishakhapatnam in the state of Andhra Pradesh; (ii) All Inland Container Depots, Airports, Export Oriented Units, Special Economic Zones, and warehouses in the districts of Anakapalli, Alluri Sitharama Raju, Vishakhapatnam, Vizianagaram, Parvathipuram Manyam and Srikakulam; | | (iii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Andhra Pradesh to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189(E), dated the 7th February, 2002.” | |---| 2. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. 450/48/2024-Cus-IV] ANURIMA SHARMA, Director (Customs) Note : The principal notification No. 21/2022-Customs (N.T.), dated the 31st March, 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 1537(E), dated the 31st March, 2022. and Published by the Controller of Publications, Delhi-110054. KUMAR SRIVASTAVA Date: 2026.03.16 22:23:55 +05'30' SARVESH KUMAR SRIVASTAVA

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