The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has issued Notification No. 44/2026-Customs (N.T.) dated May 11, 2026, further amending Notification No. 12/97-Customs (N.T.) relating to Customs areas notified under Section 7 of the Customs Act, 1962.
Through the latest amendment, Village Namli in Ratlam district of Madhya Pradesh has been notified as a Customs area for the purpose of:
- Unloading of imported goods; and
- Loading of export goods or any class of such goods.
The notification has been issued in exercise of powers conferred under clause (aa) of sub-section (1) read with sub-section (2) of Section 7 of the Customs Act, 1962.
The amendment inserts a new entry under serial number 8 pertaining to the State of Madhya Pradesh in the existing notification framework governing Customs ports, inland container depots, airports and notified Customs areas across the country.
According to CBIC, the notification is aimed at facilitating import-export operations and strengthening logistics and trade infrastructure in the Ratlam region of Madhya Pradesh. The move is expected to support cargo handling, improve trade connectivity and provide operational convenience for exporters and importers operating in and around the notified area.
The principal Notification No. 12/97-Customs (N.T.) dated 2 April 1997 was last amended vide Notification No. 40/2026-Customs (N.T.) dated 23 April 2026.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/No.-44-2026-Customs-N.T.pdf
