The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, has issued Notification No. 36/2026-Customs dated November 13, 2026, amending Notification No. 4/2018-Customs dated January 18, 2018, relating to goods imported under the ATA Carnet system.
In exercise of powers conferred under Section 25(1) of the Customs Act, 1962, the Central Government has inserted a new proviso after the second proviso in Condition (vi) of the principal notification.
As per the amendment, the Principal Chief Commissioner of Customs or Chief Commissioner of Customs, as the case may be, may extend the aforesaid period of four months by such further period as deemed fit, if satisfied that such extension is necessary in the public interest.
However, the extended period shall not exceed the validity of the ATA Carnet.
The amendment provides additional flexibility for extension of the prescribed period under the ATA Carnet framework, subject to approval by the competent Customs authority and the validity of the Carnet.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/11/Amendment-in-the-notification-No-4-2018-Customs-dated-the-18th-January-2018.pdf
