The Ministry of Finance (MoF) on January 15, 2026, issued a notification to amend notification no. 24/2023 - Customs (N.T) dated April 01, 2023, related to the customs duty on materials imported under Advance Authorisation.
The following amendments have been stated:
• in paragraph 2, in sub- paragraph (1), -
o in clause (c), after the words "bill of export", the words and figures "or entry made electronically under section 84 of the said Act for exports by post processed" shall be inserted; (b) for clause (d), the following clause shall be substituted, namely: -
"(d) against the shipping bill or bill of export, presented under section 50 of the said Act or entry made electronically under section 84 of the said Act for exports by post where the order permitting clearance and loading of goods for exportation under section 51 or section 84 of the said Act, as applicable, has been made:":
o after sub- paragraph (5), the following sub- paragraph shall be inserted, namely: -
"(5A) that the exports are undertaken through the foreign post offices which allow entry to be presented under section 84 of the said Act for exports by post electronically and processed on the customs automated system;".
o In paragraph 6, in the Explanation, in clause (a), after the words "bill of export", at both places where they occur, the words and figures "or entry made electronically under section 84 of the said Act for exports by post" shall be inserted.
o In the table, in the entry against Sl. No. 13, after the words "bill of export", the words and figures "or entry made electronically under section 84 of the said Act for exports by post processed" shall be inserted.
[Notification No. 04/2026-Customs (N.T.)]
