Notification No. 39/2026-Customs (N.T.), Dated 20-04-2026
The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification amending Notification No. 12/97-Customs (N.T.), dated 02-04-1997, issued under Section 7 of the Customs Act, 1962.
1. Key Amendment
In the Table to the notification:
- Against Serial No. 11 (State of Tamil Nadu)
- Item (viii) in Column (3) and the corresponding entry in Column (4) have been omitted
2. Impact of the Amendment
- The omission results in Coimbatore (Tamil Nadu) being removed from the notified list of Inland Container Depots (ICDs)
- Consequently the location will no longer be designated for:
-
- Unloading of imported goods
- Loading of export goods under the said notification
3. Regulatory Significance
This change:
- Alters the list of customs-notified locations for handling import/export cargo
- May impact logistics planning and routing decisions for businesses operating in the region
4. Conclusion
The amendment updates the notified ICD framework by removing Coimbatore from the list, requiring stakeholders to realign their logistics operations in accordance with the revised customs notification.
