Notification No. 43/2026-Customs (N.T.), Dated 06-05-2026
The Central Board of Indirect Taxes and Customs (CBIC) has amended Notification No. 63/1994-Customs (N.T.) dated 21-11-1994, issued under Section 7 of the Customs Act, 1962.
1. New Land Customs Station Introduced
- ‘Samrang’ has been notified as a Land Customs Station (LCS)
- Under the Bhutan land frontier
2. Specified Trade Route
The notification specifies the Rangia – Tamulpur – Dimakuchi motorable route
This route will facilitate movement of goods between Samrang (India) and Samrang (Bhutan)
3. Objective of the Amendment
The notification aims to:
- Enhance cross-border trade infrastructure
- Facilitate smoother movement of goods between India and Bhutan
- Strengthen trade connectivity in the region
4. Regulatory Significance
By notifying Samrang as an LCS:
- Customs operations can now be officially conducted through the specified route
- Provides legal and operational framework for import/export movement
5. Conclusion
The amendment strengthens India–Bhutan trade facilitation measures by operationalising a new customs station and formally recognising the Samrang trade corridor for cross-border goods movement.
