CBIC notifies Campbell Bay and Car Nicobar as customs locations for import and export cargo in Andaman & Nicobar Islands

The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, Department of Revenue, has expanded the customs infrastructure in the Union Territory of Andaman and Nicobar Islands by notifying Campbell Bay and Car Nicobar for handling import and export cargo. The change has been notified vide Notification No. 76/2026-Customs (N.T.) dated September 23, 2026, issued under Section 7(1)(a) of the Customs Act, 1962.

Through the latest notification, CBIC has further amended the principal Notification No. 62/1994-Customs (N.T.) dated November 21, 1994, which specifies customs ports and other notified locations for purposes permitted under the Customs Act. In the entries relating to the Union Territory of Andaman and Nicobar, two additional locations have now been inserted: (4) Campbell Bay and (1) Car Nicobar, with both locations specified for the unloading of imported goods and the loading of export goods or any class of such goods.

Campbell Bay, located on the southern tip of Great Nicobar Island, is home to India’s southernmost naval air station, INS Baaz, overlooking the Six Degree Channel, one of the world’s most crucial shipping lanes, and has been identified as a key site under the broader Great Nicobar Development Plan, which envisages a major transshipment port for the region. Car Nicobar, meanwhile, hosts an Indian Air Force base and serves as an administrative hub within the Nicobar district.

The inclusion of Campbell Bay and Car Nicobar in the notified customs framework will provide additional locations in the Andaman and Nicobar Islands for handling imported and exported goods under customs supervision. The measure is expected to strengthen the customs and trade facilitation infrastructure of the Island territory by providing greater geographical coverage for legitimate import-export operations, subject to applicable customs procedures and regulatory requirements.

Section 7 of the Customs Act, 1962 empowers the Central Government or competent authority to appoint customs ports, customs airports, inland container depots and other customs stations for specified purposes. The present notification has been issued specifically under Section 7(1)(a) and amends the existing notification accordingly.