The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 39/2026–Customs (N.T.) dated April 20, 2026, effecting an amendment to the long-standing notification governing Inland Container Depots (ICDs) across India.
- The amendment pertains to Notification No. 12/97–Customs (N.T.), dated April 2, 1997, which specifies locations notified as Inland Container Depots (ICDs) for the purpose of loading of export goods and unloading of imported goods under the Customs Act, 1962.
- As per the latest notification, in the table under the said 1997 notification, against serial number 11 relating to the State of Tamil Nadu, the entry at item (viii) – Coimbatore has been omitted, along with its corresponding authorization for cargo handling operations.
- With this amendment, Coimbatore ceases to be a notified Inland Container Depot (ICD) for customs purposes under Notification No. 12/97–Customs (N.T.). Consequently, the facility will no longer be authorized for unloading of imported goods and loading of export goods under the notified ICD framework.
- Other ICDs listed under Tamil Nadu remain unchanged and continue to operate as notified locations for customs cargo handling.
- This amendment has been issued under G.S.R. 297(E) in exercise of powers conferred by the Customs Act, 1962, and reflects the Government’s ongoing efforts to rationalize and update the network of notified ICDs in line with operational requirements.
- The notification comes into force from the date of its publication in the Official Gazette.
Background:
Notification No. 12/97–Customs (N.T.) provides the statutory framework for notifying Inland Container Depots (ICDs) across India. These ICDs function as inland extensions of ports, facilitating customs clearance and handling of containerized cargo. The notification has been amended periodically, with the most recent amendment prior to this being Notification No. 36/2026–Customs (N.T.) dated April 6, 2026.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/04/Customs-N.N.-39-of-2026-Customs-N.T.pdf
