Customs Notification 36/2026: the four-month ATA Carnet period can be extended up to the carnet's validity
TaxByKK · Compliance News · taxbykk.com13 Nov 2026
In short
The Central Board of Indirect Taxes and Customs has issued Notification No. 36/2026-Customs (G.S.R. 989(E)) dated 13 November 2026. It amends Notification No. 4/2018-Customs of 18 January 2018 by adding a proviso to condition (vi): where the Principal Chief Commissioner or Chief Commissioner of Customs is satisfied that it is necessary in the public interest, they may extend the four-month period in that condition by a further period they think fit, not exceeding the validity of the ATA Carnet.
- Authority
- Ministry of Finance, Department of Revenue, CBIC
- Notification
- No. 36/2026-Customs, G.S.R. 989(E), 13 November 2026
- Amends
- Notification No. 4/2018-Customs dated 18 January 2018 (G.S.R. 42(E)), condition (vi)
- Made under
- Section 25(1) of the Customs Act, 1962 (public interest)
- Gazette
- The Gazette of India, Extraordinary, Part II Section 3(i)
- File
- CBIC-15018/3/2026-ICD-CBIC
What changed
| Item | Before | Now |
|---|---|---|
| Condition (vi) of 4/2018-Customs | Four-month period | The Principal Chief Commissioner or Chief Commissioner may extend it by such further period as they deem fit, not exceeding the validity of the ATA Carnet, if satisfied it is necessary in the public interest |
The document does not state the effective date separately from the date of the notification, does not describe the goods covered by notification 4/2018, and does not give the application procedure for the extension. The principal notification must be read for those.
Who it applies to
- Importers and exhibitors bringing goods temporarily under ATA Carnets
- Customs brokers and customs practitioners
- Chambers of commerce and advisers on temporary imports
What to do
- Check whether goods under an ATA Carnet are close to the four-month limit.
- If an extension is needed, apply to the Chief Commissioner's office with reasons of public interest and keep the carnet validity in view.
Reference
CBIC, Notification No. 36/2026-Customs (G.S.R. 989(E)) dated 13 November 2026, Gazette of India, Extraordinary, Part II Section 3(i).
Issued by CBIC (cbic.gov.in)
Read the official PDF: Customs Notification 36/2026Written by TaxByKK from the official notification. Check the official text before you act on it.
Frequently asked questions
What does the notification change?
It lets the Principal Chief Commissioner or Chief Commissioner extend the four-month period in condition (vi) of 4/2018-Customs.
How long can the extension be?
Up to the validity of the ATA Carnet.
On what ground?
When the officer is satisfied that it is necessary in the public interest.