The Ministry of Finance (Department of Revenue), through the Central Board of Indirect Taxes and Customs (CBIC), has issued Notification No. 36/2026–Customs (N.T.) dated April 6, 2026, introducing an amendment to the existing customs notification framework.
The notification has been issued under the powers conferred by clause (aa) of sub-section (1), read with sub-section (2) of Section 7 of the Customs Act, 1962. This amendment further modifies the earlier Notification No. 12/97-Customs (N.T.), dated April 2, 1997, which governs the appointment of customs ports, airports, and inland container depots for handling import and export goods.
Inclusion of Panoli, Bharuch for Customs Operations
As per the latest amendment, Panoli in Bharuch district of Gujarat has been added to the list of notified locations. This inclusion allows for:
- Unloading of imported goods, and
- Loading of export goods or any class of such goods
The entry has been inserted in the relevant table of the principal notification under serial number 4 relating to the State of Gujarat.
Boost to Trade Facilitation and Logistics
The inclusion of Panoli as an authorized location for customs operations is expected to enhance trade facilitation in the region. It will provide greater logistical convenience for industries operating in and around Bharuch, a key industrial hub, thereby improving the efficiency of import-export activities.
Background
The principal notification (No. 12/97-Customs (N.T.)) has undergone periodic amendments to expand and streamline customs infrastructure across the country. The most recent prior amendment was made through Notification No. 66/2025-Customs (N.T.), dated October 23, 2025.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/04/CBIC-NN-36-2026-Customs-N.T.pdf
