Notification No. 26/2026-Customs (N.T.), Dated 16-03-2026
1. Background and Purpose
The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification to amend Notification No. 21/2022-Customs (N.T.), dated 31-03-2022. The amendment substitutes serial number 26 and the entries relating thereto with a revised entry specifying the jurisdiction of the Principal Commissioner of Customs, Visakhapatnam.
2. Revised Jurisdictional Entry — Serial Number 26
The revised entry specifies the jurisdiction of the Principal Commissioner of Customs, Visakhapatnam, covering the following areas:
2.1 Ports and Airports
- Port of Visakhapatnam
- Gangavaram Port
- Visakhapatnam International Airport
- Airports (other airports within the jurisdiction)
2.2 Freight Stations and Trade Infrastructure
- Container Freight Station at Bayyavaram
- Inland Container Depots
2.3 Special Economic Zones and Municipal Areas
- Special Economic Zone and areas under the Greater Visakhapatnam Municipal Corporation
- Special Economic Zones and warehouses in the specified districts of Andhra Pradesh
2.4 Export Oriented Units
- Export Oriented Units within the jurisdiction
2.5 Continental Shelf and Exclusive Economic Zone
- Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Andhra Pradesh, as extended vide Notification No. S.O. 189(E), dated 07-02-2002.
3. Effective Date
The notification shall come into force on the date of its publication in the Official Gazette.
