ICD Bharuch declared port for Export and Import by CBIC Notfn.

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 09.04.2026

ICD Bharuch declared port for Export and Import by CBIC Notfn.

On April 6, 2026, the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs) issued Notification No. 36/2026 – Customs (N.T.), introducing amendments to the existing list of customs clearance locations and activities in Gujarat under the Customs Act, 1962. This notification, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), marks a significant update to the principal notification No. 12/97-Customs (N.T.) dated April 2, 1997.

This article provides a detailed overview of the notification, its implications, and the changes introduced to the customs clearance framework in Gujarat.

Background

The Customs Act, 1962, governs the import and export of goods in India, ensuring compliance with customs regulations and facilitating international trade. Under Section 7 of the Act, the Central Board of Indirect Taxes and Customs (CBIC) is empowered to designate specific locations for customs clearance activities, including the unloading of imported goods and the loading of export goods.

The principal notification No. 12/97-Customs (N.T.) established the framework for customs clearance locations across various states in India. Over the years, this notification has been amended to accommodate changes in trade patterns, infrastructure development, and regional economic priorities.

Key Highlights of Notification No. 36/2026 – Customs (N.T.)

Amendment Details

The latest amendment introduces a new customs clearance location in Gujarat:

Serial Number	State	Location	Activities Permitted
4	Gujarat	(xviii) Panoli, Bharuch	Unloading of imported goods and the loading of export goods or any class of such goods

This addition is made to the table in the principal notification, specifically under serial number 4, which pertains to the State of Gujarat. The new location, Panoli in Bharuch, is now designated for customs clearance activities, including the unloading of imported goods and the loading of export goods.

Previous Amendments

The principal notification has undergone several amendments since its inception in 1997. The most recent amendment prior to this notification was made through Notification No. 66/2025-Customs (N.T.) dated October 23, 2025, which was published in the Gazette of India on October 24, 2025.

Implications of the Amendment

Enhanced Trade Facilitation

The inclusion of Panoli, Bharuch, as a customs clearance location is expected to:

Boost regional trade: By providing a new point for customs clearance, the amendment facilitates smoother import and export processes for businesses in and around Bharuch.
Reduce logistical challenges: Businesses in the region can now save time and costs associated with transporting goods to other customs clearance locations.
Support local industries: The amendment aligns with the government’s efforts to promote industrial growth and economic development in Gujarat.

Strategic Importance of Panoli, Bharuch

Panoli, located in the Bharuch district of Gujarat, is a key industrial hub with a significant presence of chemical, pharmaceutical, and manufacturing industries. The designation of Panoli as a customs clearance location is likely to:

Strengthen the region’s position as a critical node in India’s trade network.
Attract more investment and boost the local economy.
Enhance the efficiency of supply chain operations for industries in the area.

Conclusion

The amendment introduced by Notification No. 36/2026 – Customs (N.T.) is a strategic move by the Government of India to enhance trade facilitation and support regional economic growth. By designating Panoli, Bharuch, as a customs clearance location, the government aims to streamline import and export activities, reduce logistical challenges, and promote industrial development in Gujarat.

This update reflects the government’s commitment to creating a robust and efficient customs infrastructure that aligns with India’s broader economic goals. Businesses operating in Gujarat, particularly in the Bharuch region, are encouraged to leverage this new opportunity to optimize their trade operations and contribute to the state’s economic progress.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

Source: CBIC, Ministry of Finance, Govt. of India

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