Customs
Customs duty, procedure and clearance.
7stories · Relief
September 2026
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SAED on diesel exports cut to ₹16 per litre and on ATF exports to ₹10.5 per litre from 1 October 2026: Notifications 52 and 53/2026-Central Excise
Diesel ₹16, ATF ₹10.5 per litreReliefTwo Central Excise notifications dated 30 September 2026 revise the Special Additional Excise Duty on exports of diesel and Aviation Turbine Fuel with effect from 1 October 2026: diesel from ₹20 to ₹16 per litre and ATF from ₹15 to ₹10.5 per litre. The notifications issued since 3 August show the rate on diesel falling from ₹24 and on ATF from ₹22.
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Import duty on crude sunflower oil cut to Nil, on crude soybean and crude palm oil to 5% from 24 September 2026: Notification 31/2026-Customs
Crude sunflower oil: NilReliefThe Government has cut Basic Customs Duty on crude sunflower oil from 10% to Nil and on crude soybean and crude palm oil from 10% to 5%, with matching cuts on the refined oils. Notification No. 31/2026-Customs amends six entries of Notification No. 45/2025-Customs and is in force from 24 September 2026. Industry has been asked to pass the benefit on in prices.
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EMI Scheme documents cut from ten to three from 15 September 2026; CBIC marks 10 years of AEO
10 → 3 documentsReliefCircular 39/2026-Customs dated 3 September 2026 rationalises the uploads under the Eligible Manufacturer Importer Scheme. CBIC also listed AEO process improvements under consideration.
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Customs to accept one-year EPR certificates of plastic-packaging importers as one-time registration
one-time registrationReliefImporters were stuck at clearance because their EPR certificates showed a one-year validity. CBIC has told officers to treat those certificates as one-time registrations that need no renewal, and to clear the consignments.
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Plastic packaging imports: Customs to accept EPR certificates showing one-year validity as one-time registration — CBIC Instruction 15/2026-Customs
EPR certificate: no renewalReliefCBIC has asked Customs officers to clear consignments of plastic packaging, goods in plastic packaging, plastic raw material and intermediate material on verification of the importer’s EPR registration certificate. Certificates that show a one-year validity are to be treated as one-time registration certificates that need no renewal, and accepted as valid proof of EPR registration.
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Deferred duty payment for manufacturers: EMI Scheme application cut from ten documents to three, enrolment opens 15 September 2026 — CBIC Circular 39/2026-Customs
10 documents → 3ReliefCBIC has trimmed the application for the Eligible Manufacturer Importer (EMI) Scheme, which gives deferred payment of customs import duty. Many data fields are dropped from Appendix-I, uploads fall from ten documents to three, and the Chartered Accountant’s certificate must now give reasons where net worth or net current assets are negative. Eligible importers can apply from 15 September 2026.
August 2026
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Strait of Hormuz closure: bulk cargo bound for foreign ports may be stored and transhipped at Indian ports till 31 October 2026
Till 31 October 2026ReliefCircular 36/2026-Customs continues the facilitation for international transhipment through Indian ports and lets Commissioners permit, case by case, temporary unloading and storage of liquid, break and dry bulk cargo diverted to India.
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