The Central Board of Indirect Taxes and Customs (CBIC), under the Department of Revenue, Ministry of Finance, has issued Notification No. 30/2026-Customs (N.T.), dated March 24, 2026, introducing amendments to the Customs (Electronic Cash Ledger) Regulations, 2022. The notification has been issued in exercise of the powers conferred under Section 157 read with sub-sections (1), (2), and (3) of Section 51A of the Customs Act, 1962.
As per the notification, the amended regulations shall be called the Customs (Electronic Cash Ledger) (Amendment) Regulations, 2026, and will come into force from the date of their publication in the Official Gazette.
The key amendment pertains to Regulation 3 of the existing regulations. A new clause has been inserted in sub-regulation (6) to enable payments “through payment aggregator” as an additional mode for depositing funds into the electronic cash ledger. Further, in sub-regulation (7), the provisions have been expanded by inserting the words “or through payment aggregator” after the existing reference to internet banking through an authorised bank.
These amendments are aimed at enhancing ease of doing business by providing taxpayers with additional digital payment options, thereby facilitating smoother and more flexible customs duty payments.
It may be noted that the principal regulations were earlier notified vide G.S.R. 232(E) dated March 30, 2022.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010595/ENG/Notifications
