CBIC issued Notification No. 04/2026-Customs (N.T.) dated 15.01.2026 to make further amendment in the Notification no. 24/2023-Customs (N.T.) dated 01.04.2023, namely: –
2. In the said Notification , in paragraph 2, in sub-paragraph (1), –
(a) in clause (c), after the words “bill of exports”, the words and figure “or entry made electronically under section 84 of the said Act for exports by post processed” shall be inserted;
(b) for clause (d), the following clause shall be substituted, namely:-
“(d) against the shipping bill or bill of export, presented under section 50 of the said Act or entry made electronically under section 84 of the said Act for exports by post where the order permitting clearance and loading of goods for exportation under section 51 or section 84 of the said Act, as applicable, has been made,”;
(c) after sub-paragraph (5), the following sub-paragraph shall be inserted, namely:-
“(5A) that the exports are undertaken through the foreign post offices which allow entry to be presented under section 84 of the said Act for exports by post electronically and processed on the customs automated system,”.
3. In the said notification, in paragraph 6, in the Explanation, in clause (a), after the words “bill of export”, at both places where they occur, the words and figures “or entry made electronically under section 84 of the said Act for exports by post” shall be inserted.
4. In the said notification, in the table, in the entry against Sl. No. 13, after the words “bill of export”, the words and figures “or entry made electronically under section 84 of the said Act for exports by post processed” shall be inserted.
[F. No. 609/75/2017-DBK (Pt-I)]
Under Secretary to the Government of India
Note: The principal notification was published vide Notification No. 24/2023-Customs (N.T.) dated 01.04.2023, in the Gazette of India, Extraordinary, part II, Section 3, subsection (i), vide number GSR 261(E), dated 01.04.2023 and subsequently amended vide Notification No. 20/2024-Customs (N.T.) dated 11.03.2024 and notification no. 50/2024-Customs (N.T.) dated 19.07.2024.
Share this content: