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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-01022026-269749
EXTRAORDINARY
PART II-Section 3-Sub-section (i)
PUBLISHED BY AUTHORITY
No. 79]
NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 1st February, 2026
No. 12/2026-Customs (N.T.)
G.S.R. 80(E).— In exercise of the powers conferred by the proviso to sub-section (1) of section 47 of
the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following further
amendments in the notification of the Government of India, in the Ministry of Finance (Department of
Revenue), No. 135/2016-Customs (N.T.), dated the 2nd November, 2016, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1038(E), dated the 2nd November, 2016,
namely:-
in the said notification,
(i) after serial number (ii), the following serial number shall be inserted, namely:—
“(iii) Eligible Manufacturer Importer:
Provided that the class of Eligible Manufacturer Importer shall be permitted to make deferred
payment of import duty up to the 31st March, 2028.”;
(ii) in the Explanation, after clause (ii), the following clause shall be inserted, namely: - “(iii) Eligible
Manufacturer Importer means Manufacturer Importer,"
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. 450/04/2026–Cus. IV]
ANURIMA SHARMA, Director (Customs)
Note: The principal notification number 135/2016-Customs (N.T.), dated the 2nd November, 2016 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 1038(E), dated the 2nd November, 2016 and was last amended by notification number 78/2020-
Customs (N.T.), dated the 19th August, 2020, vide number G.S.R. 513(E) dated the 19th August, 2020.
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