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Taxation Central Ministry of Finance Customs Act, 1962

CBIC issues Amendment in Customs Duty Exemption on Imports into India under Advance Authorisation

15-Jan-2026 | G.S.R. 33(E)

CBIC has issued amendments in full customs duty exemption on certain materials imported into India under an Advance Authorisation (Notification No. 24/2023-Customs (N.T.) dated 1 April 2023). Key Highlights: 1. The amendment extends the scope of the earlier notification to exports made by post, where entries are filed electronically under Section 84 of the Customs Act. 2. References to "bill of export" now also include electronic entries for postal exports processed through the customs automated system. 3. Benefits or procedures linked to a shipping bill or bill of export will also apply to postal export entries, once Customs permits clearance and loading of goods under section 51 or section 84, as applicable. 4. A new condition clarifies that such exports must be made through foreign post offices that allow electronic filing and processing of entries under Section 84.

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