The Government of India, through the Ministry of Finance (Department of Revenue), has issued Notification No. 43/2026-Customs (N.T.), dated May 06, 2026, providing for the inclusion of Samrang in the notified Land Customs Stations along the India–Bhutan border.
The notification has been issued by the Central Board of Indirect Taxes and Customs (CBIC) in exercise of the powers conferred under clauses (b) and (c) of sub-section (1) of Section 7 of the Customs Act, 1962. The amendment further modifies the earlier Notification No. 63/1994-Customs (N.T.), dated November 21, 1994, relating to customs stations and border trade points.
As per the latest amendment, Samrang has been inserted in the relevant table pertaining to the land frontier of Bhutan. The notified route for movement through the Land Customs Station has been specified as:
“Rangia – Tamulpur – Dimakuchi motorable road from Samrang (India) to Samrang (Bhutan)”
The move is expected to strengthen border trade infrastructure and facilitate smoother movement of goods between India and Bhutan through the Assam border connectivity corridor. The inclusion of Samrang as a notified customs station is also likely to improve regional trade efficiency, enhance economic cooperation, and support connectivity initiatives in the North-Eastern region.
The notification further states that the principal notification issued in 1994 has undergone several amendments from time to time, with the latest amendment prior to this being Notification No. 36/2025-Customs (N.T.), dated May 23, 2025.
The notification comes into force with immediate effect from the date of its publication in the Official Gazette.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010644/ENG/Notifications
