The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, Department of Revenue, has expanded the customs infrastructure in the Union Territory of Andaman and Nicobar Islands by notifying Campbell Bay and Car Nicobar for handling import and export cargo.
The change has been notified vide Notification No. 76/2026-Customs (N.T.) dated September 23, 2026, issued in exercise of the powers conferred under Section 7(1)(a) of the Customs Act, 1962.
Campbell Bay and Car Nicobar added to notified customs locations
Through the latest notification, CBIC has further amended the principal Notification No. 62/1994-Customs (N.T.) dated November 21, 1994, which specifies customs ports and other notified locations for the purposes permitted under the Customs Act.
In the entries relating to the Union Territory of Andaman and Nicobar, two additional locations have now been inserted, namely:
- Campbell Bay
- Car Nicobar
Both locations have been authorised for the unloading of imported goods and loading of export goods or any class of such goods.
Move expands customs-enabled trade facilities in the Islands
The inclusion of Campbell Bay and Car Nicobar in the notified customs framework will provide additional locations in the Andaman and Nicobar Islands for handling imported and exported goods under customs supervision.
The measure is expected to strengthen the customs and trade facilitation infrastructure of the Island territory by providing greater geographical coverage for legitimate import-export operations, subject to applicable customs procedures and regulatory requirements.
Section 7 of Customs Act empowers CBIC to appoint customs ports
Section 7 of the Customs Act, 1962 empowers the Central Government/competent authority to appoint customs ports, customs airports, inland container depots and other customs stations for specified purposes.
The present notification has been issued specifically under Section 7(1)(a) and amends the existing notification governing customs locations across India.
Principal Notification further amended
The principal Notification No. 62/94-Customs (N.T.) dated November 21, 1994 has undergone amendments from time to time. Prior to the present amendment, it was last amended vide Notification No. 66/2026-Customs (N.T.) dated July 20, 2026.
The latest notification now specifically adds Campbell Bay and Car Nicobar to the entries concerning the Andaman and Nicobar Islands.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/09/Amendments-in-Notificaiton.pdf
