Customs Notification 35/2026 moves the end date of duty relief under 19/2026 to 31 December 2026
TaxByKK · Compliance News · taxbykk.com30 Oct 2026
In short
The Ministry of Finance (Department of Revenue) has amended Notification No. 19/2026-Customs of 30 May 2026 (G.S.R. 420(E)). Under Notification No. 35/2026-Customs (G.S.R. 960(E), 30 October 2026), paragraph 2 of that notification now reads 31 December 2026 in place of 31 October 2026. The change was made in the public interest under section 25(1) of the Customs Act, 1962 read with section 124 of the Finance Act, 2021.
- Authority
- Ministry of Finance, Department of Revenue (CBIC)
- Notification
- No. 35/2026-Customs, G.S.R. 960(E) dated 30 October 2026
- Type
- Notification
- Amends
- Notification No. 19/2026-Customs dated 30 May 2026 (G.S.R. 420(E))
- Change
- Date in paragraph 2: 31 October 2026 replaced by 31 December 2026
- Made under
- Section 25(1) of the Customs Act, 1962 read with section 124 of the Finance Act, 2021
What changed
| Item | Before | Now |
|---|---|---|
| End date in paragraph 2 of Notification 19/2026-Customs | 31 October 2026 | 31 December 2026 |
The English text of this notification does not name the goods or state the duty rates; it only changes the date in the earlier notification. Importers should read Notification 19/2026-Customs of 30 May 2026 for the product, the rates and the conditions. The document does not say whether the relief was due to lapse on 31 October.
Who it applies to
- Importers and customs brokers
- CAs and lawyers handling customs and trade matters
- Traders planning shipments before the end date
What to do
- Read Notification 19/2026-Customs to confirm the goods and rates covered.
- Update shipment and bill-of-entry plans to the 31 December 2026 date.
- Track whether a further change is made near the new end date.
Reference
Ministry of Finance (Department of Revenue) Notification No. 35/2026-Customs, G.S.R. 960(E), 30 October 2026, F. No. CBIC-190354/288/2021-TO(TRU-I); Gazette of India Extraordinary Part II Section 3(i) No. 859.
Read the official PDF: Customs Notification 35/2026Written by TaxByKK from the official notification. Check the official text before you act on it.
Frequently asked questions
What does Notification 35/2026-Customs change?
It replaces 31 October 2026 with 31 December 2026 in paragraph 2 of Notification 19/2026-Customs.
Does the notification list the goods?
No. Check Notification 19/2026-Customs dated 30 May 2026.
Under what power is it issued?
Section 25(1) of the Customs Act, 1962, in the public interest.