CBIC revises rates under India-UAE CEPA

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

Dated: 13.05.2026

CBIC revises rates under India-UAE CEPA

The Ministry of Finance, Government of India, has issued Notification No. 18/2026-Customs, introducing amendments to a previous customs notification. This update, published in the Gazette of India on May 12, 2026, reflects the government’s ongoing efforts to refine customs regulations in the public interest.

Background

The Customs Act, 1962 empowers the Central Government to modify customs duties and procedures as needed. Notification No. 22/2022-Customs, dated April 30, 2022, established certain provisions regarding customs duties and exemptions. Since then, it has been amended periodically to address evolving trade and economic requirements. The latest amendment, Notification No. 18/2026-Customs, further updates these provisions.

Details of the Amendment

The new notification specifically alters entries in Table III of the principal notification (No. 22/2022-Customs):

S. No. 12, Column (5):
- The previous entry is replaced with “10”.
S. No. 12, Column (6):
- The previous entry is replaced with “4”.

These changes are targeted and precise, affecting only the specified serial number and columns within the table. The amendment is designed to streamline customs procedures and ensure clarity in duty rates or exemptions.

Effective Date

The notification comes into force on May 13, 2026. Importers, exporters, and customs officials should take note of this date to ensure compliance with the updated provisions.

Previous Amendments

The principal notification (No. 22/2022-Customs) was last amended by Notification No. 14/2026-Customs, dated April 30, 2026. The current amendment continues the government’s commitment to keeping customs regulations up-to-date.

Implications for Stakeholders

Importers and Exporters: Must review the updated entries in Table III to ensure accurate calculation of duties and compliance.
Customs Brokers and Officials: Should update their records and processes to reflect the new entries effective from May 13, 2026.
Legal and Trade Advisors: Need to inform clients about the changes and assist with any necessary adjustments in documentation or procedures.

Conclusion

Notification No. 18/2026-Customs represents a focused amendment to India’s customs regulations, aiming to enhance clarity and efficiency. Stakeholders are advised to familiarize themselves with the changes and ensure timely compliance.

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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