The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued Notification No. 26/2026-Customs (N.T.) dated March 16, 2026, introducing amendments to the earlier Notification No. 21/2022-Customs (N.T.) dated March 31, 2022.
The notification has been issued in exercise of the powers conferred under the Customs Act, 1962, with the objective of revising jurisdictional entries pertaining to customs administration in Andhra Pradesh.
As per the amendment, the entries relating to Serial Number 26 in the existing notification have been substituted. The revised jurisdiction of the Principal Commissioner of Customs, Visakhapatnam now includes:
- Port and Infrastructure Coverage: Port of Visakhapatnam, Gangavaram Port, Visakhapatnam International Airport, Container Freight Station at Bayyavaram Village (Kasimkota Mandal), Visakhapatnam Special Economic Zone, and areas under the Greater Visakhapatnam Municipal Corporation in Andhra Pradesh.
- Extended Inland and SEZ Jurisdiction: All Inland Container Depots, Airports, Export Oriented Units, Special Economic Zones, and warehouses located in the districts of Anakapalli, Alluri Sitharama Raju, Visakhapatnam, Vizianagaram, Parvathipuram Manyam, and Srikakulam.
- Maritime Jurisdiction: The continental shelf and Exclusive Economic Zone of India adjoining the baseline of Andhra Pradesh, where provisions of the Customs Act, 1962 are applicable.
The notification will come into force from the date of its publication in the Official Gazette.
This amendment is expected to streamline customs administration and enhance operational clarity in one of the key maritime and trade regions of the country.
Background:
The principal Notification No. 21/2022-Customs (N.T.) dated March 31, 2022 was originally published in the Gazette of India and has undergone this revision to update jurisdictional alignments.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010591/ENG/Notifications
